1. This table reflects all assets, liabilities and owners' equity of small enterprises on a specific date.
2. The figures in the column of "balance at the beginning of the year" in this table should be filled in according to the figures in the column of "balance at the end of last year" in the balance sheet.
3. Contents and filling methods of "ending balance" in this table:
(1) The "monetary fund" item reflects the total amount of cash on hand, bank deposits and other monetary funds of small enterprises. This item should be filled in according to the total ending balance of the subjects of "cash on hand", "bank deposit" and "other monetary funds".
(2) The "short-term investment" item reflects the balance of stocks, bonds and fund investments purchased by small enterprises that can be realized at any time and held for no more than 1 year. This project should be filled out according to the ending balance of the "short-term investment" subject.
(3) "Notes receivable" refers to notes receivable (bank acceptance bills and commercial acceptance bills) that have not been received by small enterprises and discounted to banks. This item should be filled out according to the ending balance of the "notes receivable" subject.
(4) "Accounts receivable" project reflects the amount that small enterprises should collect for daily production and business activities such as selling goods and providing services. This item should be filled out according to the analysis of the ending balance of accounts receivable. If the accounts receivable is the ending credit balance, it should be listed in the accounts receivable in advance.
(5) The "advance payment" item reflects the advance payment made by small enterprises according to the contract. Including: prepaid house payment, rent, project payment, etc. According to the contract. This item should be filled out according to the final debit balance of the "prepaid account" subject; If "prepaid account" is the ending credit balance, it should be listed in the "accounts payable" item.
Debit balance of prepayments with maturity exceeding 1 year shall be listed in "other non-current assets".
(6) "Dividends receivable" reflects the cash dividends or profits that small enterprises should receive. This item should be filled out according to the ending balance of the subject of "dividends receivable".
(7) The "interest receivable" item reflects the interest that should be charged for the bond investment of small enterprises. The interest receivable for small enterprises to purchase bonds to repay the principal and interest is not included in this project. This item should be filled out according to the ending balance of the "interest receivable" subject.
(8) "Other receivables" refers to all kinds of receivables and temporary payments of small enterprises except notes receivable, accounts receivable, prepayments, dividends receivable and interest receivable. Including: all kinds of creditor's rights receivable, all kinds of advance payments that should be collected from employees, etc. This item shall be filled in according to the ending balance of other receivables.
(9) The "inventory" item reflects the cost of various inventories at the end of the period, in transit and under processing. Including: all kinds of raw materials, products in process, semi-finished products, finished products, commodities, turnover materials (packaging materials, low-value consumables, etc. ), consumable biological assets, etc. This project should be filled out according to the analysis of the final balance of material procurement, materials in transit, raw materials, material cost difference, production cost, inventory goods, purchase and sale price difference, entrusted processing materials, turnover materials and consumable biological assets.
(10) The "Other Current Assets" item reflects other current assets (including non-current assets due within 1 year) of small enterprises except the above-mentioned current assets. This item should be filled out according to the analysis of the ending balance of relevant subjects.
(1 1) The "long-term bond investment" project reflects the principal and interest of the bond investment that small enterprises are prepared to hold for a long time. This project should be filled out according to the analysis of the ending balance of the subject of "long-term bond investment".
(12) The "long-term equity investment" project reflects the equity investment cost that small enterprises are prepared to hold for a long time. This item should be filled out according to the ending balance of the subject of "long-term equity investment".
(13) The items of "original price of fixed assets" and "accumulated depreciation" reflect the original price (cost) and accumulated depreciation of fixed assets of small enterprises. These two items should be filled in according to the ending balance of the subjects of "fixed assets" and "accumulated depreciation".
(14) The item "Book value of fixed assets" reflects the balance of the original price of fixed assets of small enterprises after deducting accumulated depreciation. This item should be filled in according to the ending balance of the "fixed assets" subject minus the ending balance of the "accumulated depreciation" subject.
(15) "Construction in progress" project reflects the project cost of small enterprises that have not been completed or have been completed but have not yet completed the final accounts. This project should be filled out according to the ending balance of the construction in progress.
(16) Project "Engineering Materials" reflects the cost of various materials prepared by small enterprises for projects under construction. This project should be filled out according to the final balance of the subject of "engineering materials".
(17) The "Fixed Assets Cleaning" project reflects the book value of fixed assets transferred by small enterprises due to sale, scrapping, damage and foreign investment, as well as the expenses incurred in the cleaning process. This project should be filled out according to the final debit balance of the "fixed assets cleaning" subject; For example, the credit balance at the end of "fixed assets liquidation" is filled with "-".
(18) The "Productive Biological Assets" project reflects the book value of the productive biological assets of small enterprises. This item shall be filled in according to the ending balance of "productive biological assets" minus the ending balance of "accumulated depreciation of productive biological assets".
(19) The item of "intangible assets" reflects the book value of intangible assets of small enterprises. This item shall be filled in according to the ending balance of intangible assets minus the ending balance of accumulated amortization.
(20) The "development expenditure" project reflects the expenditure of intangible assets research and development projects being carried out by small enterprises to meet the capitalization conditions. This item should be filled out according to the final balance of the subject of "R&D expenditure".
(2 1) The "long-term deferred expenses" project reflects the fully depreciated fixed assets renovation expenses that have not been amortized by small enterprises, the renovation expenses of fixed assets leased from operation, the major repair expenses of fixed assets and other long-term deferred expenses. This item should be filled out according to the analysis of the ending balance of the "long-term deferred expenses" subject.
(22) "Other non-current assets" refers to other non-current assets of small enterprises except the above-mentioned non-current assets. This item should be filled out according to the analysis of the ending balance of relevant subjects.
(23) The "short-term loan" project reflects all kinds of outstanding loan principals borrowed by small enterprises from banks or other financial institutions in 1 year. This project should be filled out according to the ending balance of the "short-term loan" subject.
(24) The "Notes Payable" item reflects the face value of commercial bills (bank acceptance bills and commercial acceptance bills) issued and accepted by small enterprises due to their daily production and business activities such as purchasing materials, commodities and accepting labor services. This item should be filled out according to the ending balance of the "notes payable" subject.
(25) The "accounts payable" item reflects the unpaid amount of small enterprises due to their daily production and business activities such as purchasing materials, commodities and accepting labor services. This item should be filled out according to the ending balance of accounts payable. If the "accounts payable" account is debit balance at the end of the period, it should be listed in the "prepayments" item.
(26) The item of "accounts received in advance" reflects the money received in advance by small enterprises according to the contract. Including: advance payment, project payment, etc. This item should be filled out according to the final credit balance of the accounts received in advance; If there is a debit balance at the end of the "accounts received in advance" account, it should be listed in the "accounts receivable" account.
The credit balance of accounts received in advance exceeding 1 year shall be listed in "other non-current liabilities".
(27) "Payable staff and workers' salaries" project reflects the unpaid staff and workers' salaries payable by small enterprises. This item should be filled out according to the ending balance of the subject of "Payable Staff and Workers".
(28) "Taxes payable" refers to various taxes and fees that have not been paid, overpaid or underpaid by small enterprises at the end of the period. This item should be filled out according to the final credit balance of the subject of "tax payable"; For example, the debit balance at the end of the "tax payable" subject is filled with "-".
(29) The "interest payable" item reflects the unpaid interest expenses of small enterprises. This item should be filled out according to the ending balance of the "interest payable" subject.
(30) The "profit payable" item reflects the profits that small enterprises have not paid to investors. This item should be filled out according to the ending balance of the "profit payable" subject.
(3 1) The "Other Payables" item reflects other payables and temporary receipts of small enterprises except accounts payable, advance receipts, employee salaries payable, taxes payable, interest payable and profits payable. Including: fixed assets and packaging rent payable, deposit received, etc. This item should be filled out according to the ending balance of other payables.
(32) "Other current liabilities" refers to other current liabilities of small enterprises except the above-mentioned current liabilities (including non-current liabilities due within 1 year). This item should be filled out according to the ending balance of relevant subjects.
(33) Long-term loans refer to the outstanding loan principal borrowed by small enterprises from banks or other financial institutions for more than 1 year. This project should be filled out according to the analysis of the ending balance of the "long-term loan" subject.
(34) The "long-term accounts payable" project reflects all kinds of outstanding long-term accounts payable of small enterprises except long-term loans. Including: lease fees payable for financing fixed assets, lease fees payable for purchasing fixed assets by stages, etc. This item should be filled out according to the analysis of the ending balance of the "long-term accounts payable" subject.
(35) The "deferred revenue" project reflects that government subsidies received by small enterprises should be included in profits and losses in future years. This item should be filled out according to the analysis of the ending balance of the "deferred income" subject.
(36) "Other non-current liabilities" refers to other non-current liabilities of small enterprises except the above-mentioned non-current liabilities. This item should be filled out according to the final balance analysis of relevant subjects.
(37) The "paid-in capital (or share capital)" item reflects the part of the registered capital of small enterprises invested by investors in accordance with the contract or relevant regulations. This item should be filled out according to the analysis of the ending balance of the paid-in capital (or equity) subject.
(38) The project of "capital reserve" reflects that small enterprises receive more capital from investors than their share of registered capital. This item should be filled out according to the ending balance of the "capital reserve" subject.
(39) The "surplus reserve" project reflects the statutory provident fund and arbitrary provident fund of small enterprises (corporate system), the reserve fund of small enterprises (foreign capital) and the enterprise development fund. This item should be filled out according to the ending balance of the "surplus reserve" subject.
(40) The "undistributed profit" project reflects the undistributed profits of small enterprises over the years. This item should be filled out according to the final balance of the "profit distribution" subject. Uncompensated losses are marked with "-"in this project.
4. The check relationship between the items in this table is as follows:
15 line =1+2+3+4+5+6+7+8+9+14;
Line 9 ≥10+11+12+13;
Line 29 = Line 65438 +06+Line 65438+Line 07+Line 20+Line 265438+Line 0+Line 22+Line 23+Line 24+Line 25+Line 26.
+Line 27+Line 28
20 lines = 18 lines-19 lines;
30 lines = 65438 lines +05 lines +29 lines;
465438 lines +0 = 365438 lines +0+32 lines +33 lines +34 lines +35 lines +36 lines +37 lines +38 lines +39 lines +40 lines;
46 lines = 42 lines +43 lines +44 lines +45 lines;
47 lines = 465438 lines +0+46 lines;
52 lines = 48 lines +49 lines +50 lines +565438 lines+0;
Line 53 = 47 +52 = 30.