Other statuses include: revoked, cancelled, etc.
Question 2: What does it mean that the company's operating state is survival? Survival means that an enterprise exists according to law and continues to operate normally. Also known as open, normal and registered.
Because different provinces may have subtle differences, generally speaking, doing business is normal, operating, doing business is effective, and doing business is doing business.
Generally speaking, the operating conditions can be divided into eight categories: surviving, in service, cancellation, cancellation, moving in, moving out, closing down and liquidation.
1. The existence of corporate identity means that the enterprise exists according to law and continues to operate normally. Also known as open, normal and registered.
2 operating conditions refer to the normal production of enterprises, and new enterprises include partial production or trial operation.
Because there may be subtle differences among provinces, generally speaking, doing business is normal, managing, doing business is effective, and doing business is doing business.
3. The business status is revoked; Non-cancellation means that the revocation of the business license of an enterprise is an administrative punishment imposed by the industrial and commercial bureau on illegal enterprises. After the license of an enterprise is revoked, it shall be liquidated according to law. After liquidation and cancellation of industrial and commercial registration, the enterprise as a legal person shall be eliminated.
4. The cancellation of corporate status means that the enterprise no longer exists and loses its corporate status.
5. Closure means that the enterprise registration authority changes and moves out of a competent authority.
6. Moving in as an enterprise refers to the change of the enterprise registration authority and moving into a competent authority.
7. Suspension of business means that an enterprise stops its production and business activities at the end of the period for some reason and resumes production after conditions change.
8. Enterprise liquidation refers to an economic activity in which an enterprise conducts a comprehensive inventory of its property, creditor's rights and debts, recovers its creditor's rights, pays off its debts and distributes the remaining property after it is dissolved and terminated due to bankruptcy, cancellation and other reasons.
Question 3: What are the business models of the company now? Different types of enterprises have different minimum registered capital. In the current economic environment, the forms of enterprises closely related to the founders are: unincorporated enterprises as legal persons, limited liability companies, joint-stock limited liability companies, individual industrial and commercial households, private enterprises and private partnerships. The minimum registered capital and basic requirements for registration are as follows: 1. The establishment of an unincorporated enterprise: the minimum registered capital is 30,000 yuan: (1) It has a name that meets the requirements. (2) Having property managed by an enterprise or owned by an enterprise authorized by the state, and being able to bear civil liability with its property; (3) Having management institutions, financial accounting institutions, labor organizations and other institutions that must be established according to the scale of production and operation; (4) Having the necessary business premises and facilities suitable for the business scope; (5) Having employees suitable for the scale of production and operation and business, including no less than 8 full-time employees; (six) a sound accounting system, independent accounting, self-financing, independent preparation of balance sheets; (7) It has a registered capital that meets the prescribed amount and is suitable for its business scope, and the registered capital of an enterprise as a legal person is not less than 30,000 yuan. Where the state has special provisions on the amount of registered capital of an enterprise, such provisions shall prevail; (8) It has a business scope that conforms to the provisions of national laws, regulations and policies. 2. Limited liability company: it has a low registered capital of RMB 654.38+10,000. Basic requirements: (654.38+0) Shareholders meet the quorum, that is, they are established by more than two shareholders and less than 50 shareholders. (2) Shareholders' capital contribution reaches the statutory minimum capital: a company mainly engaged in production and operation needs more than 500,000 yuan; Companies that focus on commodity wholesale need more than 500,000 yuan; Companies that focus on retail goods need more than 300,000 yuan; Science and technology development, consulting and service companies need more than RMB 654.38+10,000; (3) Shareholders * * * jointly formulate the Articles of Association; (4) Having a company name and establishing an organization meeting the requirements of a limited liability company; (5) Having a fixed place for production and business operation and necessary conditions for production and business operation. Three. Joint-stock limited liability company: The minimum registered capital is 6,543,800 yuan. Basic requirements: (654.38+0) To set up a joint stock limited company, there should be more than five promoters, and more than half of them must have a domicile in China. When a state-owned enterprise is transformed into a joint stock limited company, there may be less than five promoters, but it shall be established by way of offering; (two) the promoters of a joint stock limited company must subscribe for the shares they should subscribe for according to law and undertake the preparatory work for the company; (3) The establishment of a joint stock limited company must be approved by the department authorized by the State Council or the provincial people's government; (4) The registered capital of a joint stock limited company is the total paid-in share capital registered with the company registration authority; (5) The minimum registered capital of a joint stock limited company is RMB 654.38+million. Where the minimum registered capital of a joint stock limited company needs to be higher than the above-mentioned limit, it shall be stipulated separately by laws and administrative regulations. Four. Individual industrial and commercial households: there is no minimum basic requirement for the declaration of registered capital: (1) Unemployed people in cities and towns, villagers in rural areas and other people with operational ability permitted by national policies can apply for engaging in individual industrial and commercial operations; (2) The applicant must have the capital, business site, business ability and business technology corresponding to the business project. V. Private enterprises: there is no minimum requirement for the declaration of registered capital: (1) The investor is a natural person; (2) Having a legal enterprise name; (3) The amount of capital contribution declared by the investor; (4) Having a fixed place for production and business operation and necessary conditions for production and business operation; (5) Necessary employees. 6. Private partnership: to declare registered capital, there is no minimum requirement: (1) There are two or more partners, all of whom shall bear unlimited liability according to law; (2) Having a written partnership agreement; (3) The amount of capital contribution actually paid by each partner; (4) Having the name of the partnership enterprise; (5) Having business premises and necessary conditions for engaging in partnership operation; (6) A partner shall be a person with full capacity for civil conduct; (7) A person who is prohibited by laws and administrative regulations from engaging in profit-making activities may not become a partner of a partnership. Remarks: Partners may make capital contributions in cash, in kind, land use rights, intellectual property rights or other property rights; The above-mentioned capital contributions shall be the legal property and property rights of the partners. Where the capital contribution other than currency needs to be appraised, it can be determined through consultation by all partners, or it can be appraised by a statutory appraisal institution entrusted by all partners. With the unanimous consent of all the partners, the partners may also contribute capital by labor services, and the evaluation method shall be determined by all the partners. & gt
Question 4: How to write about the operation of the enterprise? (Including what aspects) When the company was established, what business it engaged in, how much registered capital, how much current sales revenue, how much profit, how much tax paid, and who are its main business partners. Analyze the operation of the enterprise:
First, we should provide internal and external information for analysis. The most important internal information is the financial accounting report of the enterprise, which is a written document reflecting the financial status and operating results of the enterprise, including the main accounting statements (balance sheet, income statement, cash flow statement), schedules, notes to accounting statements, etc. External information is information obtained from outside the enterprise, including industry data and data of other competitors.
Second, according to the financial report: according to the purpose of analysis, it is divided into: financial benefit analysis, asset operation analysis, solvency analysis and development ability analysis; According to different analysis objects, it can be divided into balance sheet analysis, income statement analysis and cash flow statement analysis.
(A) content analysis according to the purpose of analysis
1, wealth management income. That is, the profitability of enterprise assets. Asset profitability is an important issue that users of accounting information care about. The analysis of asset profitability provides decision-making basis for investors, creditors and enterprise managers. The analysis indicators mainly include: return on net assets, capital preservation and appreciation rate, profit rate of main business, multiple of surplus cash guarantee, profit rate of cost and expense, etc.
2. Operating conditions of assets. Refers to the turnover rate of enterprise assets, reflecting the utilization efficiency of economic resources occupied by enterprises. The main indicators are: total assets turnover rate, current assets turnover rate, inventory turnover rate, accounts receivable turnover rate, non-performing assets rate and so on.
3. solvency. The ability of an enterprise to repay short-term debt and long-term debt is an important embodiment of its economic strength and financial situation, and it is also an important measure to measure whether an enterprise operates steadily and the financial risk. The main indicators of analysis are: asset-liability ratio, interest earning multiple, cash flow debt ratio, quick ratio and so on.
4. Develop capabilities. The development ability is related to the sustainable survival of enterprises, as well as the future income of investors and the risk of creditors' long-term claims. The indicators for analyzing the development ability of enterprises are: sales growth rate, capital accumulation rate, three-year average capital growth rate, three-year average sales growth rate, technology investment ratio and so on.
(2) According to the different analysis objects.
1, balance sheet analysis. Mainly from the asset project, debt structure, owner's equity structure and other aspects of analysis. The main analysis items of assets include: cash ratio, accounts receivable ratio, inventory ratio, intangible assets ratio, etc. Debt structure analysis includes: short-term solvency analysis, long-term solvency analysis and so on. The owner's equity structure is an analysis: the proportion of each kind of equity to the total owner's equity indicates the preservation and appreciation of the capital invested by investors and the composition of owner's equity.
2. Analysis of income statement. Mainly from the profitability, operating performance and other aspects of analysis. Main analysis indicators: return on net assets, return on total assets, profit rate of main business, profit rate of cost and expense, sales growth rate, etc.
3. Analysis of cash flow statement. Mainly from the cash payment ability, capital expenditure and investment ratio, cash flow income ratio and other aspects of analysis. The analysis indicators mainly include: cash ratio, current debt cash ratio, debt cash ratio, dividend cash ratio, capital purchase ratio, sales cash ratio, etc.
Question 5: What are the business operation modes? First of all, according to the position of enterprises in the industrial chain, the enterprise operation modes are classified:
1, production OEM (spindle) business model
The characteristic of this kind of business model enterprises is that enterprises, as suppliers of enterprises in the middle and lower reaches of the industrial chain, generally process products according to customers' orders. In the market, they are sold under the signs of other companies. Enterprises are only responsible for the production of one or more products or parts in a certain industry, but most of them involve product sales and product design.
2, design+sales (dumbbell) business model
This business model is just the opposite of the production OEM business model. Enterprises do not participate in any business in the production field, but are only responsible for design and sales. Enterprises design products and services that customers need in the market, and then look for corresponding production OEM. It requires enterprises to have strong design and sales capabilities and well-known brands. This kind of enterprise is closely related to the market, sensitive to market trends and customer needs, and is the fastest enterprise to respond to the market.
3. Business model of production+sales
Production enterprises that adopt this business model are the most common, and enterprises involve the latter two parts of business process: production and sales. For product design, for some reason, the enterprise did not involve it. In this node of enterprises, the competition between enterprises is fierce. The business structure diagram is shown in Figure 4.
4. Business model of design+production+sales
This is a business model involving many nodes in the industrial chain. Enterprises adopting this business model are characterized by their ability to develop new products. According to the market demand, the enterprise develops the products needed by its own market and transforms the previous products at the same time; In manufacturing, enterprises have certain manufacturing capabilities, and the flexibility of manufacturing equipment is relatively good. The developed new products can be produced by existing equipment, or there are enough funds to build new production lines. Establish your own customer base for your products through your own marketing system.
5. Types of information services
A typical information service enterprise is a consulting company. This kind of enterprise or company does not involve all activities of manufacturing industry, but it is closely related to manufacturing industry to a great extent.
Second, the enterprise operation mode is divided according to the business scope of the enterprise:
1, single business model
Single operation, also known as specialized operation, means that an enterprise only designs, produces or sells in one product field, and its business scope is relatively single. The advantage of this business model is that the market scope faced by enterprises is relatively limited, and they can concentrate resources on competition; The risk is that many competitors may realize the effectiveness of the single-minded business strategy and imitate this model.
2. Diversified business model
Diversified business models can be divided into three basic types: centralized diversification, horizontal diversification and mixed diversification.
Question 6: What are the main aspects of business analysis? 1. revenue analysis: analyze the proportion of each product in the total revenue, as well as the regional price and income.
2. Cost analysis: the change of production cost, the period expenses can be analyzed from fixed and non-fixed aspects, and the daily fixed expenses (salary, travel, etc.). ) and some changing expenses (entertainment, etc.). ) can be analyzed by contacting income; In addition, it can also be analyzed from the purpose of expenses, whether it is used to maintain normal operation or open up markets, or it is the top transmission of enterprises.
3. Profit analysis: Profit by variety.
Question 7: What are the financial indicators of an enterprise's operating conditions? 1. Liquidity ratio.
Liquidity is the ability of an enterprise to generate cash, which depends on the number of current assets that can be converted into cash in the near future.
(1) current ratio
Formula: current ratio = total current assets/total current liabilities
Significance: Reflect the ability of enterprises to repay short-term debts. The more current assets, the less short-term debt, the greater the current ratio, and the stronger the short-term solvency of enterprises.
The analysis shows that the short-term risk of corporate debt is greater when it is lower than normal. Generally speaking, business cycle, the amount of accounts receivable in current assets and inventory turnover rate are the main factors affecting the current ratio.
(2) Quick ratio
Formula: quick ratio = (total current assets-inventory)/total current liabilities.
Conservative quick ratio =0.8 (monetary fund+short-term investment+notes receivable+net accounts receivable)/current liabilities.
Significance: It can better reflect the ability of enterprises to repay short-term debts than the current ratio. Because the current assets also include the inventory that is slowly realized and may have depreciated, the current assets are deducted from the inventory and then compared with the current liabilities to measure the short-term solvency of the enterprise.
The analysis shows that the quick ratio below 1 is usually considered as low short-term solvency. An important factor affecting the credibility of quick ratio is the liquidity of accounts receivable. Accounts receivable on the books may not be realized and may not be reliable.
General tips for liquidity analysis:
(1) Factors to increase liquidity: available bank loan indicators; Long-term assets to be realized; Reputation of solvency.
(2) Factors that weaken liquidity: unrecorded contingent liabilities; Contingent liabilities arising from guarantee liability.
2. Asset management ratio
(1) Inventory turnover rate
Formula: inventory turnover rate = product sales cost/[(opening inventory+ending inventory) /2]
Significance: Inventory turnover rate is the main index of inventory turnover rate. Increasing inventory turnover rate and shortening business cycle can improve the liquidity of enterprises.
The analysis shows that the inventory turnover rate reflects the inventory management level. The higher the inventory turnover rate, the lower the inventory occupancy level, the stronger the liquidity, and the faster the inventory can be converted into cash or accounts receivable. It not only affects the short-term solvency of enterprises, but also is an important content of the whole enterprise management.
(2) Inventory turnover days
Formula: inventory turnover days =360/ inventory turnover rate
=[360* (beginning inventory+ending inventory) /2]/ product sales cost
Significance: the number of days for an enterprise to purchase inventory, put into production and sell. Increasing inventory turnover rate and shortening business cycle can improve the liquidity of enterprises.
The analysis shows that the inventory turnover rate reflects the inventory management level. The faster the inventory turnover rate, the lower the inventory occupancy level and the stronger the liquidity, and the faster the inventory can be converted into cash or accounts receivable. It not only affects the short-term solvency of enterprises, but also is an important content of the whole enterprise management.
(3) Accounts receivable turnover rate
Definition: The average number of times accounts receivable are converted into cash during the specified analysis period.
Formula: accounts receivable turnover rate = sales revenue/[(accounts receivable at the beginning+accounts receivable at the end) /2]
Significance: The higher the turnover rate of accounts receivable, the faster the recovery. On the contrary, it shows that the liquidity in accounts receivable is too sluggish, which affects the normal capital turnover and solvency.
According to the analysis, the turnover rate of accounts receivable should be considered in combination with the operation mode of enterprises. Using this indicator can not reflect the actual situation in the following situations: first, enterprises that operate seasonally; Second, the installment settlement method is widely used; Third, a large number of sales settled in cash; Fourth, a large number of sales at the end of the year or a sharp decline in sales at the end of the year.
(4) Average collection period
Definition: indicates the time required for an enterprise to obtain the right of accounts receivable, recover the money and convert it into cash.
Formula: average collection period = 360/ accounts receivable turnover rate.
= (accounts receivable at the beginning+accounts receivable at the end) /2]/ product sales revenue
Significance: The higher the turnover rate of accounts receivable, the faster the recovery. On the contrary, it shows that the liquidity in accounts receivable is too sluggish, which affects the normal capital turnover and solvency.
According to the analysis, the turnover rate of accounts receivable should be considered in combination with the operation mode of enterprises. Use this indicator in the following situations ..... >>
Question 8: What are the financial indicators of an enterprise's operating conditions? First, solvency indicators.
Short-term solvency index
(1) current ratio = current assets/current liabilities × 100%
Generally speaking, the higher the current ratio, the stronger the short-term solvency. From the creditor's point of view, the higher the current ratio, the better; From the point of view of business operators, too high turnover rate means an increase in opportunity cost and a decrease in profitability.
(2) quick ratio = quick assets/current liabilities × 100%
In which: quick assets = monetary funds+transactional financial assets+accounts receivable+notes receivable.
Generally speaking, the higher the quick ratio, the stronger the solvency of the enterprise; But it will greatly increase the opportunity cost of enterprises because they occupy too much cash and accounts receivable.
Long-term solvency index
(1) Asset-liability ratio = total liabilities/total assets × 100%
Generally speaking, the smaller the asset-liability ratio, the stronger the long-term solvency of enterprises; From the perspective of business owners, the index is too small, indicating that financial leverage is not used enough; The business decision-makers of enterprises should combine the indicators of solvency and profitability for analysis.
(2) Property right ratio = total liabilities/total owners' equity × 100%.
Generally speaking, the lower the proportion of property rights, the stronger the long-term solvency of enterprises, but it also shows that enterprises can not give full play to the financial leverage effect of liabilities.
Second, the operational capacity indicators
Operational capacity is mainly measured by asset turnover rate. Generally speaking, the faster the turnover rate, the higher the efficiency of asset use and the stronger the operational ability. Asset turnover rate is usually expressed by turnover rate and turnover period (turnover days).
The calculation formula is:
Turnover rate (turnover times) = turnover amount/average balance of assets
Turnover period (turnover days) = calculation period days/turnover times = average balance of assets * calculation period days/turnover amount
Third, profitability indicators.
computing formula
Exponential analysis
Operating profit margin = operating profit/operating income × 100%
The higher the index, the stronger the market competitiveness, the greater the development potential and the stronger the profitability of enterprises.
Cost profit rate = total profit/total cost × 100%
Total cost = operating cost+business tax and surcharges+sales expenses+management expenses+financial expenses.
The higher this index is, the smaller the price paid by the enterprise for profit, the better the cost control and the stronger the profitability.
Return on total assets = earnings before interest and tax total/average total assets × 100%.
Total amount of earnings before interest and tax = total profit+interest expense.
Generally speaking, the higher the index, the better the asset utilization efficiency of the enterprise and the stronger the profitability of the whole enterprise.
Return on net assets = net profit/average net assets × 100%
It is generally believed that the higher the rate of return on net assets, the stronger the ability of the enterprise's own capital to obtain income, the better the operating efficiency, and the higher the degree of protection for enterprise investors and creditors.
Four. Development ability index
computing formula
Exponential analysis
Operating income growth rate = operating income growth this year/operating income last year × 100%.
The growth rate of operating income is greater than zero, indicating that the operating income of enterprises has increased this year. The higher the index value, the faster the growth rate of the enterprise and the better the market prospect.
Capital preservation and appreciation rate
= Total owner's equity at the end of the year/total owner's equity at the beginning of the year after deducting objective factors × 100%.
It is generally believed that the higher the rate of capital preservation and appreciation, the better the enterprise's capital preservation and the faster the owner's equity growth; The safer the creditor's debt is. The index should generally be greater than 100%.
Total assets growth rate = total assets growth this year/total assets at the beginning of the year × 100%.
(1) The higher this indicator is, the faster the asset management scale will expand in a certain period;
⑵ When analyzing, we need to pay attention to the relationship between quality and quantity of asset scale expansion, as well as the subsequent development ability of enterprises, so as to avoid blind expansion.
Operating profit growth rate = operating profit growth this year/total operating profit last year × 100%.
Growth of operating profit this year = total operating profit this year-total operating profit last year
An analysis of the comprehensive index of verbs (abbreviation of verb)
Comprehensive index analysis is to bring all the indicators into an organic whole, comprehensively reveal and disclose the operating and financial conditions of the enterprise, so as to accurately judge and evaluate the economic benefits of the enterprise. The comprehensive financial index system must have three basic elements: the index elements are complete and appropriate; Primary and secondary indexing work ... >>
Question 9: What are the classifications of business models? Self-produced and sold. Refers to the sale of products produced by private enterprises. This mode of operation of enterprises is generally small, mostly for some craftsmen, such as shoe stores, clothing stores and so on. Most of them are front shops and back factories, producing and selling.
Business on a commission basis. It refers to a commercial activity in the form of contract, which is entrusted by people to buy and sell on their behalf. This mode of operation is more flexible and its business scope is wider. Most of them are agricultural and sideline products, which need a certain business site, and operators charge a certain handling fee from them. Operators who purchase and sell on a commission basis should have credibility.
Processing with supplied materials, processing with samples and assembling with supplied parts. Processing with supplied materials is to change the shapes, properties, surface conditions and uses of raw materials and semi-finished products and process them into products as required; Sample processing refers to processing according to the requirements of the order and the design requirements of the drawings and orders, and supplying products to the ordering party after molding; Assembly with supplied materials is to assemble the parts provided by the other party into products according to the requirements of the contract. No matter what kind of business model, enterprises must sign contracts to clarify the rights and obligations of both parties.
Wholesale. In commercial activities, goods are sold in batches, and their prices are not lower than those of retail goods. Sales targets are commodity operators and retailers, and they are not directly sold to final consumers. Wholesale goods need certain storage equipment, storage and transportation conditions and more funds.
Retail. Refers to the bulk purchase of goods, sporadic sales, sales target for the final consumer maintenance industry. Repair damaged ships, facilities and articles to their original state or achieve their original functional purposes.
Transportation industry. It is divided into passenger transport and freight transport, and it is also divided into non-motor vehicle transport or motor vehicle transport, ship transport, railway, public transport and water transport because of different means of transport. Private enterprises do not operate railway transportation.
Consulting services. Consulting service is a rising industry in recent years. Private enterprises use their own scientific and technological knowledge in a certain field to provide services, experience, materials, data and design for customers, so that customers can gain knowledge and benefits in consultation.
Question 10: What is the business model of the enterprise? What are there? Mode of operation refers to the ways and methods adopted by enterprises in their business activities, such as mining, manufacturing, wholesale, retail, consulting, leasing and agency. The management mode is the expression of the relationship between the owner and the operator.
For example, enterprises owned by the whole people in China were directly operated by the state before the system reform, and the ownership and management rights were integrated, so they were called state-owned enterprises; After the system reform, enterprises operate independently, and ownership and management rights are separated, so they are called state-owned enterprises.
Management mode is the concrete form of economic unit management. Such as perennial operation or seasonal operation, fixed operation or mobile operation.
Types of business methods
1. Produced and sold. Refers to the sale of products produced by private enterprises. This mode of operation of enterprises is generally small, mostly for some craftsmen, such as shoe stores, clothing stores and so on. Most of them are front shops and back factories, producing and selling.
2. Trading on a commission basis. It refers to a commercial activity in the form of contract, which is entrusted by people to buy and sell on their behalf. This mode of operation is more flexible and its business scope is wider. Most of them are agricultural and sideline products, which need a certain business site, and operators charge a certain handling fee from them. Operators who purchase and sell on a commission basis should have credibility. Processing with supplied materials, processing with samples and assembling with supplied parts. Processing with supplied materials is to change the shapes, properties, surface conditions and uses of raw materials and semi-finished products and process them into products as required; Sample processing refers to processing according to the requirements of the order and the design requirements of the drawings and orders, and supplying products to the ordering party after molding; Assembly with supplied materials is to assemble the parts provided by the other party into products according to the requirements of the contract. No matter what kind of business model, enterprises must sign contracts to clarify the rights and obligations of both parties.
3. wholesale. In commercial activities, goods are sold in batches, and their prices are not lower than those of retail goods. Sales targets are commodity operators and retailers, and they are not directly sold to final consumers. Wholesale goods need certain storage equipment, storage and transportation conditions and more funds.
4. Retail. Refers to the bulk purchase of goods, sporadic sales, sales target for the final consumer maintenance industry. Repair damaged ships, facilities and articles to their original state or achieve their original functional purposes.
5. Transportation industry. It is divided into passenger transport and freight transport, and it is also divided into non-motor vehicle transport or motor vehicle transport, ship transport, railway, road transport and water transport due to different modes of transport. Private enterprises do not operate railway transportation.
6. Advisory services. Consulting service is a rising industry in recent years. Private enterprises use their own scientific and technological knowledge in a certain field to provide services, experience, materials, data and design for customers, so that customers can gain knowledge and benefits in consultation.
Classification of management modes
Strictly speaking, there is no so-called company, only individuals operate independently, in partnership, limited liability companies, and LLC (a relatively new form, called "joint stock limited liability company"). )