1. Fill in the column directly according to the general ledger account balance. Most items in the balance sheet are directly filled in according to the balance of relevant general ledger accounts, such as the ending balance of "notes receivable" and "notes receivable" general ledger accounts; "Short-term loan" project, according to the "short-term loan" general ledger account ending balance directly fill in the column. Transactional financial assets, engineering materials, deferred income tax assets, short-term loans, transactional financial liabilities, notes payable, employee salaries payable, taxes payable, deferred income tax liabilities, estimated liabilities, paid-in capital, capital reserve and surplus reserve are all included in this project.
2. Calculate and fill in the column according to the general ledger account balance. For example, monetary fund items are calculated and filled out according to the total ending balance of cash on hand, bank deposits and other monetary funds.
3. Calculated according to the detailed account balance. If the current project needs to be reclassified according to the detailed ending balance direction, fill in the column. You also need to deduct the amount of relevant bad debt provision.
4. According to the balance analysis and calculation of general ledger accounts and detailed accounts, fill in the column. For example, for the "long-term loan" project, according to the ending balance of the "long-term loan" general ledger account, the part of the long-term loan due within one year reflected by the detailed account of the "long-term loan" account is analyzed and calculated.
5. Fill in the column according to the net amount after deducting the allowance items from the account balance. For example, inventory items are filled in according to the ending balance of inventory account minus the balance of inventory depreciation reserve account; Another example is "intangible assets", which is filled in according to the balance after deducting the impairment reserve and accumulated amortization reserve of intangible assets from the ending balance of intangible assets.
Note: For the transaction items of the annual report, if the prepayments and estimated accounts payable formed by the same business of the company need to be offset when reporting the annual report, they should be reported on a net basis.