First, the writing of the fact sheet: First, we should know the standard format of the fact sheet in detail, as shown in the figure, which is mainly divided into five steps.
The first step is the address, which is very important. Who is the address and who do you want to explain this situation to?
The second step is to go straight to the whole, don't drag your feet, make your own situation clear, and it is best to have time or key people.
The third step is to summarize the content of the second paragraph, so that readers can follow your thoughts and will not be confused by what you have said for a long time, and want to explain something.
The fourth step is necessary, such as "I hereby explain", which is the most commonly used.
The last step is also the key step. Your signature must be clearly written, and the time should be indicated below.
2. The format of the fact sheet is 1, and the title part is: incremental invoice application of a company.
2. State Taxation Bureau.
3. Basic information of this enterprise: date of establishment, date of confirmation of general taxpayers, names of legal persons and financial officers, business address, registered capital and main business items.
4. The income, tax and tax burden of the enterprise in recent months; Financial accounting, whether to pay taxes on time.
5, enterprise invoice approval, and the use of invoices in recent months; Especially the use of VAT invoices.
6. Reasons for enterprises to apply for invoice increment: whether there are large orders or contracts, which can not meet the actual requirements according to the existing verification situation.
7. apply. According to the actual situation of our enterprise, we are now applying for invoice increment.
8. Signature: XXX Company
9. Date:
Three. The financial statement writing model essay 1 20xx years, due to the market environment and the reduction of government infrastructure investment, it has had a great adverse impact on the production and operation of our company, which mainly focuses on the construction of municipal facilities. This year, according to the group's strategic adjustment, our company, as a wholly-owned subsidiary, entered the market as a transportation company, which is an opportunity for our development. Under the correct leadership and overall arrangement of the group leaders, the whole company worked with one heart and one mind to further emancipate the mind, actively explore the outside world, overcome all kinds of adverse effects, and fully completed all economic indicators issued by the group company. I. Basic information of the enterprise
Our company is a municipal construction enterprise, and its main business projects include: general contracting of municipal public works, general contracting of housing construction projects, professional contracting of earthwork, professional contracting of bridge engineering, professional contracting of highway pavement engineering, professional contracting of environmental protection engineering, general contracting of highway engineering, professional contracting of prestressed engineering, professional contracting of tunnel engineering, mechanical equipment leasing, and construction engineering laboratory.
Second, the production and operation situation
The company * * * achieved an operating income of 982.85 million yuan in 1 and 20xx, a year-on-year decrease of 1432 1 ten thousand yuan and an increase of-12.72%. Among them, the main business income was 982.28 million yuan, a year-on-year decrease of1410.40 million yuan, with an increase rate of-12.58%. Our operating income decreased year-on-year, mainly due to the impact of the international and domestic environment, many infrastructure projects stopped or suspended construction, or did not start on time as required by the contract. Therefore, our operating income has declined to some extent year-on-year.
2.20xx years * * * company realized a total profit of 7.39 million yuan, a year-on-year decrease of 5.59 million yuan, with a growth rate of -43.07%.
In 3.20xx years, the total owner's equity of the company was 6,543,800 yuan+0,358,800 yuan, a year-on-year decrease of 6,850,000 yuan. After deducting the influence of objective factors, the rate of maintaining and increasing the value of state-owned capital is 654.38+000. 14%, which realizes the maintenance and increasing the value of state-owned capital.
Third, the analysis of economic benefits of enterprises
1 and 20xx, our company * * * realized an operating profit of 7.52 million yuan, with an operating profit rate of 0.77%. Among them, the profit of main business is RMB 3,654,380+0,780, and the profit rate of main business is 3.24%. The horizontal is relatively low, mainly due to fierce market competition. In order to maintain the normal operation of the company, many projects are bid at low prices. Another factor is that the previous potential loss items are digested in this period.
2.20xx years, our company's operating cost was 922.9 million yuan, of which the main business cost was 9 182 1 10,000 yuan, the business tax and surcharges were 32.32 million yuan, and the period expenses were 23.72 million yuan. The cost profit rate is 2.4 1%, which is higher than last year, but it is still in a reasonable range. In the case of poor economic benefits of our company, we should strengthen cost control.
3. The return on net assets is 4.66%, which is less than half of the same period last year, mainly due to the sharp drop in net profit. Return on total assets is 0.98%, which shows that our company has a low level of income from all assets and low input and output.
Fourth, cash flow analysis.
1 and the net cash flow generated by operating activities in 20xx was-153.56 million yuan, which was 5.85 million yuan in the same period of last year, mainly due to the early return of the large bid bond paid by our company.
2.20xx The net cash flow generated by investment activities in XX was -654.38+0.73 million yuan, compared with-890,000 yuan in the same period of last year, all of which were paid for the purchase of fixed assets in that year.
The net cash flow generated by fund-raising activities in 3.20xx years was RMB 206.44 million, which was significantly higher than RMB-248.8 million in the same period of last year. The main reason is that the loan from China Bank Yuzhong Sub-branch is 65.438+0.6 billion yuan, the loan from Shanghai Pudong New Area Sub-branch is 42.5 million yuan, and the loan from China Merchants Bank Jiangbei Sub-branch is 20 million yuan. In recent years, bank credit has become increasingly tight, and a large number of bank loans have been obtained in this period, laying a solid foundation for the company's business development in 20 14.
2 xxxx limited liability company is a state-owned enterprise and a general taxpayer of value-added tax. The main products are: product A, product B and product C, and the account is opened by Hefei Dazhong Tower Sub-branch of ICBC. Liu Wei, legal representative of the company.
Description of the production and operation of the enterprise:
The company has two basic production workshops; Workshop 1 and Workshop 2. One workshop produces product A, and the second workshop produces product B and product C. All raw materials consumed by various products are put into one-time investment at the start of construction, and the main products are mass-produced in one step. This year1February, 50 boxes of product A and 45 boxes of product B were completed. Sales of A 100 boxes and B-200 boxes, the total profit for the whole year was1208,400 yuan.
Two. Profit distribution and capital change
Our company realized operating income of 4,526,900 yuan, operating cost of1944,600 yuan, business tax and surcharges of 35,600 yuan, sales expenses of 339,000 yuan, management expenses of 868,000 yuan, financial expenses of 1.9 million yuan, asset impairment loss of 1.58 million yuan, and fair value change loss of 2. The total operating profit is 654.38+022.50 yuan, the non-operating income is 6000 yuan, the non-operating expenditure is 22500 yuan, and the net profit after paying income tax is 29 10000 yuan. The paid-in capital of the company at the beginning of the period was 3.2 million yuan, including 2.24 million yuan of state capital and 960,000 yuan of corporate capital of Company D.. At the end of the period, the capital increased by 450,000 yuan, which is the capital invested by Company C with fixed assets. The surplus reserve at the end of the year was 93,000 yuan, and the profit distributed to investors was 248,000 yuan. The undistributed profit at the end of the year is 657,000 yuan, and the owner's equity at the end of 20xx is 4.797 million yuan.
Three, reflect the important financial indicators of enterprise operation
1, asset-liability ratio indicator
At the beginning, the total assets were 5.908 million yuan, the total liabilities were1377,700 yuan, and the asset-liability ratio was 23%. At the end of the period, the total assets of the enterprise were 7,926,5438+0,000 yuan, the total liabilities were 365,438+0, and 760 yuan's asset-liability ratio was 40%. The asset-liability ratio has risen sharply compared with the beginning of the year, indicating that the long-term solvency of enterprises has declined, but the ability of enterprises to use the funds provided by creditors to carry out production and business activities has greatly improved.
2. Current ratio index
At the beginning of the enterprise, the current assets were 3.6 million yuan, the current liabilities were 577.7 million yuan, and the current ratio was 6.2; At the end of the period, the current assets were 4.326 million yuan, the current liabilities were 6.5438+0.37 million yuan, and the current ratio was 365.438+0. Our factory has a high liquidity ratio and strong short-term solvency, but the amount of idle cash held by enterprises is large, which affects the effective use of enterprise funds and reduces the profitability of enterprises.
3, accounts receivable turnover index
In this period, the enterprise's operating income was 4,526,900 yuan, the average balance of accounts receivable was 356,200 yuan, and the turnover rate was 12.7 times. The turnover rate of accounts receivable of this enterprise is good, and the operating efficiency of accounts receivable of this company is acceptable.
4. Inventory turnover index
In this period, the sales cost of the enterprise is 6.5438+0.944 million yuan, the average inventory is 6.5438+0.536 million yuan, and the inventory turnover rate is 654.38+0.3 times. The inventory turnover rate of our enterprise is not very high, which has a certain gap with the industry level, indicating that the operating capacity of inventory assets is low.
5. Operating profit margin
The total profit of our factory this year is 6.5438+0.22 million yuan, the operating income is 4.5629 million yuan, and the profit rate of operating income is 27%. The higher the index, the higher the level of sales revenue and the stronger the profitability of enterprises.
6. Return on capital
The annual net profit of our factory is 9.65438+0.7 million yuan, the average capital is 3.425 million yuan, and the capital profit rate is 26%. The higher the profit rate of capital, the stronger the profitability of enterprise equity capital.
Four. Matters that have a significant impact on the next financial situation, indicating the impact of the increase in fixed assets on the financial situation.
. The second workshop purchased a set of equipment, with a total cost of 844,300 yuan. The investment of new equipment will definitely increase the production capacity of B products in the second workshop, and at the same time, it is necessary to prepare production funds to expand the market for increasing sales.
The influence of RMB 654.38+0 million loan on the financial situation of the newly-built third workshop. 20xx65438+On February 26th, our factory borrowed RMB 6,543,800+from Chengnan Sub-branch of China Construction Bank, with a five-year interest rate of 6%. The increase in loans will lead to an annual increase of 60,000 yuan in financial expenses in the next five years. In order to ensure timely repayment of principal and interest and reduce financial risks, we should start construction and put into production as soon as possible to create economic benefits for enterprises.
The cost of products increased greatly during this period. At the beginning, the unit cost of product A is 2000 yuan/box, and the unit cost of product B is 1000 yuan/box. The unit cost of finished product A is 2263 yuan/box, and that of product B is 1289 yuan/box, which is 263 yuan/box higher than that of product A at the beginning of the period, up by 13.5%. Due to the rising cost and price of products, the competitiveness of products in the market will inevitably be weakened. Therefore, we must take various measures to reduce product costs, improve market competitiveness and accelerate the pace of enterprise development.
Xxx limited liability company finance department
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Xxxx year 1 month 20th