(1) Notes on Balance Sheet Preparation
1. This table reflects all assets, liabilities and owners' equity of an enterprise on a specific date.
2. The figures in the column of "Number at the beginning of the year" in this table should be filled in according to the figures in the column of "Number at the end of the year" in the balance sheet. If the project names and contents specified in this year's balance sheet are inconsistent with those of last year, the project names and figures in the balance sheet at the end of last year shall be adjusted in accordance with the provisions of this year, and filled in the column of "Number at the beginning of the year" in this table.
3. Contents and filling methods of "final figures" in this form:
(1) The "monetary fund" item reflects the total deposits such as cash on hand, deposits from bank settlement households, deposits in different places, bank draft deposits, cashier's checks deposits, credit card deposits, and letters of credit deposits. This item should be filled out according to the total ending balance of the subjects of "cash", "bank deposit" and "other monetary funds".
(2) "Short-term investment" refers to all kinds of stocks, bonds, funds that can be realized at any time and are ready to be realized at any time, and other investments that are not more than 65,438+0 years (including 65,438+0 years), minus the impairment reserve. This item shall be filled in according to the ending balance of the "short-term investment" subject minus the ending balance of the "short-term investment impairment reserve" subject. /kloc-The net amount of principal and interest of entrusted loans due within 0/year after deducting the accrued impairment reserve is also reflected in this project.
(3) "Notes receivable" refers to notes receivable that have not been received by the enterprise and have not been discounted to the bank, including commercial acceptance bills and bank acceptance bills. This item should be filled out according to the ending balance of the "notes receivable" subject. Bills receivable that have been discounted to the bank and transferred by endorsement are not included in this project, and discounted commercial acceptance bills should be disclosed separately in the notes to the accounting statements.
(4) The item "Dividends Receivable" reflects the cash dividends that the enterprise should receive due to equity investment, and the profits that the enterprise should receive from other units are also included in this item. This item should be filled out according to the ending balance of the subject of "dividends receivable".
(5) The "interest receivable" item reflects the interest that the enterprise should charge for the debt investment. This project does not include the interest receivable from the debt service bonds due by the purchase enterprise. This item should be filled out according to the ending balance of the "interest receivable" subject.
(6) The "Accounts Receivable" item reflects that enterprises should collect all kinds of money from purchasing units before selling commodities, products and providing services, minus bad debt reserves. This item should be filled in according to the total debit balance of each detailed account of the account receivable, minus the ending balance of the account of bad debt provision. If there is a credit balance in the detailed account of accounts receivable at the end of the period, it should be filled in under the item of "accounts received in advance" in this form.
(7) The "other receivables" item reflects the receivables and temporary payments paid by the enterprise to other units and individuals, minus the provision for bad debts. This item should be filled in according to the ending balance of "other receivables" in the subject of "bad debt provision" minus the ending balance of "other receivables" bad debt provision.
(8) The item of "payment in advance" reflects the amount paid by the enterprise to the supplier in advance. This item should be filled out according to the total debit balance at the end of each detailed account under the account of "advance payment". If there is a credit balance at the end of the relevant detailed account of "Prepaid Account", it should be filled in under "Accounts Payable" in this table. If there is debit amount in the detailed accounts payable, it should also be included in this item.
(9) "Subsidies receivable" project reflects various subsidies receivable by enterprises according to regulations. This project should be filled out according to the final balance of the "subsidy receivable" subject.
(10) The "inventory" item reflects the net realizable value of various inventories at the end of the period, including various materials, commodities, in-process products, semi-finished products, packaging materials, low-value consumables, goods delivered by installments, goods on consignment, goods on consignment, etc. The first item of this project shall deduct the amount of consigned goods according to the final balance of material procurement, raw materials, low-value consumables, self-made semi-finished products, preserved products, packaging materials, goods delivered by stages, materials entrusted for processing, consigned goods, consigned goods and production costs. Enterprises that use planned cost accounting for materials and planned cost or selling price accounting for inventory goods should also fill in the column according to the amount of material cost and the difference between purchase and sale of goods.
(1 1) The item "Prepaid expenses" reflects the expenses that the enterprise has spent but should be amortized in the future. The fixed assets improvement expenses, major repair expenses and other prepaid expenses with amortization period exceeding 65,438+0 years (excluding 65,438+0 years) rented by enterprises should be reflected in the "long-term prepaid expenses" in this table, and are not included in this project. This item should be filled out according to the ending balance of the "prepaid expenses" subject. If there is a debit balance in the "accrued expenses" account at the end of the period, the part of the "long-term deferred expenses" account due in 1 year is also reflected in this project.
(12) "Other current assets" reflects other current assets of the enterprise except the above-mentioned current assets, and this item shall be filled in according to the ending balance of relevant subjects. If the value of other current assets is large, the contents and amount shall be disclosed in the notes to the accounting statements.
(13) The "long-term equity investment" project reflects the recoverable amount of various equity investments that the enterprise is not prepared to realize within 1 year (including 1 year). This item shall be filled in according to the ending balance of the subject of "long-term equity investment" minus the ending balance of the subject of "long-term investment impairment reserve".
(14) The "long-term debt investment" project reflects the recoverable amount of various debt investments that the enterprise is not prepared to realize within 1 year (including 1 year). Among the long-term creditor's rights investments, the long-term creditor's rights investments due within three years should be reflected separately under the current assets category "1 year". This item shall be filled in according to the ending balance of "long-term debt investment" minus the ending balance of "long-term investment impairment reserve" minus the amount of long-term debt investment due within 1 year. The net amount of principal and interest of entrusted loans due by the enterprise over 1 year after deducting the provision for impairment is also reflected in this project.
(15) The items of "original price of fixed assets" and "accumulated depreciation" reflect the original price and accumulated dismantling of various fixed assets of the enterprise. The original price and depreciation of fixed assets leased by financing are also included. The original price of financing leased fixed assets shall be reflected separately in the notes to the accounting statements. These two items should be filled in according to the ending balance of the subjects of "fixed assets" and "accumulated depreciation".
(16) The "fixed assets impairment reserve" item reflects the fixed assets impairment reserve accrued by the enterprise. This item should be filled out according to the ending balance of the subject of "fixed assets impairment reserve".
(17) The project "Engineering Materials" reflects the actual cost of engineering materials that have not been used in various projects of the enterprise. This project should be filled out according to the final balance of the subject of "engineering materials".
(18) The "construction in progress" project reflects the actual expenditure of unfinished projects at the end of the enterprise period, including the value of equipment delivered and installed, materials, wages and expenses consumed by unfinished construction and installation projects, the prepaid contract project price, and the recoverable amount of completed and installed projects that have not been delivered. This item shall be filled in according to the final balance of the subject of "construction in progress" minus the final balance of the subject of "provision for impairment of construction in progress".
(19) The project of "Clearing Fixed Assets" reflects the sale or damage of enterprises. The book value of fixed assets that have been cleaned but not yet cleaned due to scrapping and other reasons, as well as the difference of various amounts such as cleaning expenses and incomings incurred in the process of cleaning up fixed assets. 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 "-".
(20) The item of "intangible assets" reflects the recoverable amount of intangible assets at the end of the period. This item shall be filled in according to the ending balance of intangible assets minus the ending balance of intangible assets impairment reserve.
(2 1) The "long-term deferred expenses" item reflects all expenses with amortization period of 1 year or more (excluding 5 years) that have not been amortized by the enterprise, such as expenditure on improvement of leased fixed assets, expenditure on major repairs and other deferred expenses with amortization period of 1 year or more (excluding 1 year). The part of long-term prepaid expenses whose amortization period is less than three years (including 1 year) is filled under the item of "prepaid expenses" in this table. This item shall be filled in according to the ending balance of "long-term deferred expenses" minus the amount amortized within 1 year (inclusive).
(22) "Other long-term assets" refers to other long-term assets of the enterprise other than the above assets. This item should be filled out according to the ending balance of relevant subjects. Other long-term assets with large value shall be disclosed in the notes to the accounting statements.
(23) The item "Deferred tax debit" reflects the debit balance of deferred tax that has not been written off at the end of the period. This item should be filled out according to the final debit balance of the "deferred tax" subject.
(24) The "short-term loan" item reflects the loan that has not been repaid by the enterprise within 1 year (including 1 year). This project should be filled out according to the ending balance of the "short-term loan" subject.
(25) "Notes payable" refers to notes payable that have not yet been paid due and are issued and accepted by the enterprise to offset the payment for goods, including bank acceptance bills and commercial acceptance bills. This item should be filled out according to the ending balance of the "notes payable" subject.
(26) The "Accounts Payable" item reflects the amount that an enterprise should pay to its suppliers for purchasing raw materials, commodities and accepting services. This item shall be filled out according to the total ending credit balance of all relevant detailed accounts under "Accounts Payable"; If there is a debit balance at the end of each detailed account of "Accounts Payable", it should be filled in under the item of "Prepaid Accounts" in this form.
(27) The item of "accounts received in advance" reflects the accounts purchased in advance by enterprises. This item should be filled out according to the sum of the ending credit balances of all relevant detailed accounts under the account of "advance receipts". If there is a debit balance in the related detailed account of "accounts received in advance", it should be filled in the "accounts receivable" item in this form; If there is a credit balance in the detailed account of accounts receivable, it should also be included in this item.
(28) "Payable wages" project reflects the wages payable by enterprises to employees. This item should be filled out according to the final credit balance of the "Payable Wages" subject. For example, the debit balance at the end of "Payable Wages" is filled with "-".
(29) The "welfare funds payable" project reflects the final balance of welfare funds extracted by enterprises and the final balance of employee rewards and welfare funds extracted by foreign-invested enterprises according to their net profit. This item should be filled out according to the final balance of the subject of "welfare expenses payable".
(30) The "dividend payable" project reflects the unpaid cash dividends of the enterprise. This item should be filled out according to the final balance of the subject of "dividend payable".
(3 1) The item "Taxes payable" reflects all kinds of taxes and fees that the enterprise has not paid, overpaid or underpaid 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 "-". (32) "Other accounts payable" item reflects the unpaid taxes of the enterprise. Various funds outside dividend payable. This item should be filled out according to the ending credit balance of other payables; For example, the debit balance at the end of "other payables" is filled with "-".
(33) "Other payables" refers to all kinds of funds payable and temporarily received by enterprises from other units and individuals. This item should be filled out according to the ending balance of other payables.
(34) The item of "accrued expenses" reflects the expenses that have been accrued and included in the cost of the enterprise but have not been paid. This item should be filled out according to the final credit balance of the "accrued expenses" subject. If "accrued expenses" is the debit balance at the end of the period, it should be reflected in the item of "prepaid expenses" and not included in this item.
(35) The "estimated liabilities" item reflects the ending balance of the estimated liabilities of the enterprise. This item should be filled out according to the ending balance of the "estimated liabilities" subject.
(36) "Other current liabilities" refers to other current liabilities of the enterprise except the above-mentioned current liabilities. This project should be filled out according to the ending balance of relevant subjects, such as the ending balance of the subject of "value of assets to be transferred" can be reflected in this project. If the amount of other current liabilities is relatively large, the contents and amount shall be disclosed in the notes to the accounting statements.
(37) The "long-term loan" project reflects the loan principal and interest borrowed by the enterprise for more than 65,438+0 years (excluding 65,438+0 years). This project should be filled out according to the ending balance of the "long-term loan" subject.
(38) The "bonds payable" item reflects the principal and interest of various long-term bonds issued by enterprises that have not been repaid. This item should be filled out according to the ending balance of the subject of "bonds payable".
(39) "Long-term accounts payable" refers to all kinds of long-term accounts payable except long-term loans and bonds payable by enterprises. This item should be filled out according to the ending balance of the "long-term payables" subject minus the ending balance of the "unconfirmed financing expenses" subject.
(40) "special accounts payable" project, reflecting the ending balance of various special accounts payable of enterprises. This item should be filled out according to the ending balance of the "special accounts payable" subject.
(4 1) "Other long-term liabilities" refers to other long-term liabilities of the enterprise except the above-mentioned long-term liabilities. This item should be filled out according to the ending balance of relevant subjects. Other long-term liabilities with large value shall be disclosed in the notes to the accounting statements. The above-mentioned long-term liabilities due in 1 year (including 1 year) shall be separately reflected in the item "Long-term liabilities due in 1 year". Each item of the above-mentioned long-term liabilities shall be filled out according to the ending balance of related subjects minus the long-term liabilities due within 1 year (inclusive).
(42) The "deferred tax credit" item reflects the credit balance of deferred tax that has not been written off at the end of the period. This item should be filled out according to the ending credit balance of the "deferred tax" subject.
(43) The "paid-in capital (or share capital)" item reflects the total amount of capital (or share capital) actually invested by all investors of the enterprise. This item should be filled out according to the ending balance of paid-in capital (or equity) subjects.
(44) The "Return of Investment" project reflects the investment returned by the Chinese-foreign contractual joint venture to the investors within the cooperation period stipulated in the contract. This item should be filled out according to the final debit balance of the "return of investment" subject.
(45) The "capital reserve" item reflects the ending balance of the enterprise's capital reserve. This item should be filled out according to the ending balance of the "capital reserve" subject.
(46) "surplus reserve" project reflects the ending balance of enterprise surplus reserve. This item should be filled out according to the ending balance of the "surplus reserve" subject. Among them, the "statutory public welfare fund" should be filled out according to the final balance of the detailed account of "statutory public welfare fund" under the title of "surplus reserve".
(47) The "undistributed profit" item reflects the undistributed profit of the enterprise. This item should be filled out according to the balance of the subjects of "profit this year" and "profit distribution". Uncompensated losses are marked with "-"in this project.
(II) Statement on the preparation of the income statement
1. This table reflects the actual profit (loss) of the enterprise in a certain period.
2. The column "Number of this month" in this table reflects the actual number of projects this month; When preparing the interim financial accounting report, fill in the accumulated actual figures in the same period of last year; When preparing the annual financial accounting report, fill in the accumulated actual figures of the previous year. If the name and content of last year's income statement are inconsistent with this year's income statement, the item name and number of last year's income statement shall be adjusted according to the provisions of this year, and the column of "Number of Last Year" in this table shall be filled in. When preparing interim and annual financial and accounting reports, the column of "number of this month" should be changed to the column of "number of last year". The column "Cumulative number of this year" in this table reflects the cumulative actual number of projects from the beginning of the year to the end of the reporting period.
3. The contents of this form and its filling method:
(1) The "main business income" item reflects the total income obtained by an enterprise from its main business. This item should be filled out according to the analysis amount of main business income.
(2) The "main business cost" item reflects the actual cost of the enterprise's main business. This item should be filled out according to the amount analysis of the main business cost.
(3) The "main business tax and surcharge" item reflects the business tax, consumption tax, urban maintenance and construction tax, resource tax, land value-added tax and education surcharge that the enterprise should bear in its main business. This item should be filled out according to the analysis of main business tax and additional amount.
(4) The item of "profit from other businesses" reflects the net income obtained by an enterprise other than its main business, minus related costs and expenses, and related taxes and fees. This item should be filled out according to the analysis amount of other business income and other business expenses.
(5) The item of "non-operating expenses" reflects the expenses incurred by commodity circulation enterprises in the process of selling and purchasing commodities. This item should be filled out according to the amount analysis of the "non-operating expenses" subject.
(6) The "management expenses" item reflects the management expenses incurred by the enterprise. This item should be filled out according to the amount analysis of the subject of "management expenses".
(7) The "financial expenses" item reflects the financial expenses incurred by the enterprise. This item should be filled out according to the amount analysis of the subject of "financial expenses".
(8) The "investment income" project reflects the income obtained by enterprises through various ways of foreign investment. This project should be filled out according to the amount analysis of the "investment income" subject; If there is investment loss, it should be filled with "-".
(9) The "subsidy income" project reflects the various subsidy income obtained by enterprises and the returned value-added tax. This item should be filled out according to the amount analysis of the subject of "subsidy income".
(10) The items of "non-operating income" and "non-operating expenditure" reflect the income and expenditure of an enterprise that is not directly related to its production and operation. These two items should be filled in according to the amount analysis of "non-operating income" and "non-operating expenditure" respectively.
(1 1) The "Total Profit" item reflects the total profit realized by the enterprise. If it is a total loss, fill in the column with "-".
(12) The "income tax" item reflects the income tax deducted by the enterprise from the current profit and loss according to regulations. This item should be filled out according to the analysis amount of income tax.
(13) The "net profit" item reflects the net profit realized by the enterprise. If it is a net loss, fill in the column with "-".