1. Loans are usually based on the company's total income, that is, every income in a certain period is added up, which is the main performance of bank liquidity investment; Represents the input credit, and the output item represents the debit, mainly including card deposit, existing deposit, transfer-in, salary, renewal deposit, online banking transfer, payment, labor cost, etc.
2. Take the daily list, find a transaction casually, call the bank and enter the inquiry password yourself. He is entering the date according to the details on the daily list. If it is consistent with the telephone report, there is no problem; Otherwise, the mismatch is false.
3. Ask the bank for a statement, compare the bank deposit ledger with the statement, and distinguish between true and false.
4. There are still some differences between the actual procedures for obtaining bank statements and the bank process: bank statements are provided by banks to enterprises for auditing, and auditors generally collect evidence directly from enterprises; However, for bank flow, auditors and corporate financial personnel are generally required to go directly to the bank to print and collect evidence. Therefore, in the process of acquisition, the bank statement is handled by the enterprise, so there may be changes; The running water of banks is relatively more credible unless banks collude with enterprises.
Second, how to understand the bank statement?
1. Q: When I got a personal bank account, I didn't know where to start. What aspects can be analyzed and summarized?
A: The cash inflow of customers can be seen from the credit line, which is the most important information.
2. Q: Does the high frequency or large amount of loans mean that the business situation is OK?
(2) The bank statement should be comprehensively compared with the customer's bank deposit subsidiary ledger, sales income subsidiary ledger, cost subsidiary ledger and the customer's upstream and downstream contracts. Generally speaking, look at the sentences. First, I am afraid that the statement is false; Second, I am afraid that the business is not true. Simply looking at the report, first, it is to see whether the total flow of borrowers exceeds the sales amount, otherwise the sales revenue is suspected of fraud. Of course, it is not absolute. Cash is also accepted here.
(3) Second, see whether the inflow and outflow amount is consistent with the customer's business. For example, customers buy and sell hundreds of thousands of goods, but the bank statement is hovering in the millions or tens of thousands, so we should pay attention. Ask why. One more thing to note: the total amount of running water exceeds the sales amount, which does not mean that the sales revenue must be true. Maybe the customer's several account numbers go back and forth to see if the borrowers and borrowers are normal.
(4) At present, many customers basically take some personal cards. Personal cards brought by customers need to be identified. Don't let customers just take a few cards and call them their own. See if the householder and running water are in line with the business.
(5) Nowadays, many irregular enterprises get a large part of their income from personal accounts in order to evade taxes. When auditing, you should have a clear understanding of the actual situation of the enterprise.
3. Q: Excuse me, what do you think? "It is possible that several accounts of customers will be written off; See if the borrowers and borrowers are normal. Both borrowers and borrowers are abnormal. What do you think of this? There is always an integer amount of money coming in and out. Is this normal? Is the general payment non-integer?
A: Obtaining the bank statement of an enterprise is mainly analyzed from the following points:
(1) Is there any company business settlement on holidays? If so, the bank statement is false.
(2) Check the credit amount of the bank statement. If the amount of credit sales is greater than the current sales income of the enterprise, it means that the sales income of the enterprise is objective and true, but not all of them can be identified!
(3) check some large transactions in the bank statement, and then check with the corresponding contracts, invoices (or receipts) to see if the enterprise has real settlement transaction records, especially years ago and
At the end of the year, we should carefully verify several transactions, because enterprises are thieves now, and often use a sum of money or let some well-connected enterprises transfer money to open accounts, thus "raising" the bank's credit line.
(1) Reports and running water should have contracts or warehousing documents (or other supporting documents).
The credit line and flow of the statement (which may be personal cards of employees and company leaders) depends on whether his figures are possible to go back and forth and needs to be verified.
It cannot be said that the larger the credit line, the better the operation, and the operating income has nothing to do with its credit line and running water; Many companies also choose to take personal private cards to avoid taxes, so the accuracy of the data needs to be investigated and verified.
In order to help customers get loans, banks will help them find tap water. This is the most terrible thing. You need to understand them and communicate with them.
There will be accounts payable and accounts receivable of customers in the statements and running water; Need to investigate, verify and eliminate; If all investigations are clear, we can see whether his main business can meet the loan guarantee requirements stipulated in 1.
What do you think of the balance sheet?
Fill in all the items in the balance sheet.
(1) The figures listed in the column of "Number at the beginning of the year" in the report shall be filled in according to the figures listed in the column of "Number at the end of the year" in the balance sheet of last year. If the item names and contents in this year's balance sheet are inconsistent with those in the previous year, the item names and figures in the balance sheet at the end of last year should be adjusted according to the caliber of this year, and filled in the column of "Number at the beginning of the year" in the statement.
(2) Contents and filling methods of other items in the report:
1. The item "monetary funds" reflects the total amount of monetary funds such as cash on hand, bank account deposits, foreign currency deposits, bank draft deposits, cashier's check deposits and funds in transit.
2.' Short-term investment' items reflect all kinds of marketable securities that can be realized at any time and held for less than one year, as well as other investments that do not exceed one year.
3. "Notes receivable" refers to notes receivable received by enterprises that have not yet expired or discounted to banks, including commercial acceptance bills and bank acceptance bills.
4. "Accounts receivable" reflects all kinds of money that an enterprise should charge the buyer for selling products and providing services.
5. The "bad debt provision" item reflects the bad debt provision that the enterprise has not written off.
6. The "prepayment" item reflects the amount paid by the enterprise to the supplier in advance.
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7 "subsidies receivable" project reflects various subsidies receivable by enterprises.
8 "Other receivables" project reflects the receivables and temporary payments of enterprises to other units and individuals.
9. The "inventory" item reflects the actual cost of various inventories of the enterprise at the end of the period, including raw materials, packaging materials, low-value consumables, self-made semi-finished products, finished products, commodities issued by stages, etc.
10. The item "prepaid expenses" reflects the expenses that the enterprise has spent but should be amortized in the future. The start-up expenses of an enterprise, the improvement and overhaul expenses of leased fixed assets, and other deferred expenses with amortization period exceeding 1 year should be reflected in the "deferred assets" in this table, and not included in the project figures.
1 1. The item "net loss of current assets to be processed" reflects the net loss of current assets to be sold or otherwise disposed of by the enterprise after deducting the inventory surplus from the checked assets.
12. The item "Other current assets" reflects the actual cost of other current assets except the above-mentioned current assets.
13. The "long-term investment" project reflects the investment that the enterprise does not intend to realize within 1 year. Bonds due within 1 year of long-term investment should be reflected separately in the project of "long-term bond investment due within one year" under current assets.
14. The items of "original price of fixed assets" and "accumulated depreciation" reflect the original price and accumulated depreciation of various fixed assets of the enterprise. Fixed assets leased by financing are also included in the original price and depreciation before the property right is determined. The original price of fixed assets leased by financing should be reflected separately in the supplementary information at the bottom of this table.
15. The "Fixed Assets Cleaning" project reflects the net value of the fixed assets transferred to the cleaning due to the sale, damage, scrapping and other reasons, as well as the cleaning situation of the fixed assets.
How to look at the balance sheet
The balance sheet is an accounting statement that reflects all assets, liabilities and owners' equity of the company on a specific date (the end of the month and the end of the year). Its basic structure is "assets = liabilities owner's equity". No matter what state the company is in, this accounting balance is always the same. The left side reflects the resources owned by the company; The right side reflects the requirements of different owners of the company for these resources. Creditors can claim all the resources of the company, and the company is liable to different creditors with all its assets. After paying all liabilities, what remains is owner's equity, which is the company's net assets.
Using the data in the balance sheet, we can see the distribution of assets and liabilities and the composition of owners' equity, so as to evaluate whether the company's capital operation and financial structure are normal and reasonable; Analyze the company's liquidity or liquidity, as well as the amount and solvency of long-term and short-term debts, and evaluate the company's ability to take risks; The information provided by this table is also helpful to calculate the profitability of the company and evaluate its operating performance.
When analyzing the balance sheet elements, we should first pay attention to the analysis of asset elements, including:
1, analysis of current assets. Analyze the company's cash, various deposits, short-term investments, various receivables and payables, inventory, etc. The current assets are higher than in previous years, indicating that the company's ability to pay and liquidate is enhanced.
2. Analysis of long-term investment. Analysis of investments for more than one year, such as company holding and diversification. The increase in long-term investment shows that the company's growth prospects are promising.
3. Analysis of fixed assets. This is an analysis of physical assets. The figures of fixed assets listed in the balance sheet only indicate the amount of fixed assets that have not been depreciated and lost under the conditions of going concern and are expected to be recovered in the future. Therefore, we should pay special attention to whether depreciation and loss are reasonable or not, which will directly affect the accuracy of statements such as balance sheet and income statement. Obviously, less depreciation will increase the current profit. However, more depreciation will reduce the current profits, and some companies often lay the groundwork for this.
4. Analysis of intangible assets. It mainly analyzes trademark right, copyright, land use right, non-patented technology, goodwill, patent right and so on. Goodwill and other intangible assets without clear reference are generally not recorded unless goodwill is formed at the time of purchase or merger. After acquiring intangible assets, they should be registered and amortized within the prescribed time limit.
Secondly, it is necessary to analyze the elements of liabilities, including two aspects:
1, analysis of current liabilities. All current liabilities should be accounted for according to the actual amount incurred. The key to analysis is to avoid omissions, and all liabilities should be reflected in the balance sheet.
2. Analysis of long-term liabilities. Including long-term loans, bonds payable, long-term payables, etc. Due to the different forms of long-term liabilities, we should pay attention to the analysis and understanding of corporate creditors.
Finally, analyze shareholders' rights and interests, including share capital, capital reserve, surplus reserve and undistributed profit. The analysis of shareholders' equity is mainly to understand the different forms and ownership structure of invested capital in shareholders' equity, and to understand the priority payment order of each element in shareholders' equity. When looking at the balance sheet, we should combine the income statement, which mainly involves capital gains and inventory turnover. The former is an indicator of profitability, while the latter is an indicator of operational capability.
4. What do you think of the income statement?
1. Analysis of income items. The company obtains all kinds of operating income by selling products and providing services, and can also provide resources for others to use and obtain non-operating income such as rent and interest. An increase in income means an increase in assets or a decrease in liabilities.
The income account includes cash income, bills receivable or accounts receivable received in the current period, and is recorded according to the actual amount received or book value.
2. Cost project analysis. Expenses are the deduction of income, and the confirmation and deduction of expenses are directly related to the company's profits. Therefore, when analyzing expense items, we should first pay attention to whether the content of expenses is appropriate, and confirm that expenses should implement accrual basis principle, historical cost principle, and the principle of dividing revenue expenditure and capital expenditure. Secondly, it is necessary to analyze the structure and changing trend of costs and expenses, analyze the percentage of various expenses in operating income, analyze whether the cost structure is reasonable, and find out the reasons for unreasonable expenses. At the same time, the expenses are analyzed to see the trend of increase and decrease, so as to judge the company's management level and financial situation and predict the company's development prospects.
When reading the income statement, it should be linked with the financial statements of listed companies. Mainly explain the production and operation of the company; Profit realization and distribution; Accounts receivable and inventory turnover; Changes in various properties and materials; Payment of taxes; Matters that are expected to have a significant impact on the financial position of the company in the next accounting period. Financial statements provide detailed information for financial analysis to understand and evaluate the company's financial situation.
5. What do you think of the cash flow statement?
The cash flow statement is a report that reflects the information of cash inflow and outflow of listed companies. The cash here not only refers to the cash in the safe of the accounting department, but also includes bank deposits, short-term securities investments and other monetary funds. The cash flow statement can tell us the cash income and expenditure activities and the net increase of cash flow generated by the company's operating activities, investment activities and financing activities, thus helping us to analyze the company's liquidity and payment ability, and then grasp the company's viability, development ability and ability to adapt to market changes.
The cash flow of city companies can be divided into the following five aspects:
1. Cash flow from operating activities: it reflects the cash inflow, outflow and net flow caused by the normal operation of the company, such as increasing the cash inflow from commodity sales revenue and export tax rebate, increasing the cash outflow from purchasing raw materials, and paying taxes and personnel salaries;
2. Cash flow from investment activities: it reflects the cash receipts and payments activities and results generated by the company's acquisition and disposal of securities investment, fixed assets and intangible assets, such as cash income from selling factories and cash outflow from foreign investments such as buying stocks and bonds;
3. Cash flow of fund-raising activities: refers to the cash receipts and payments activities and results caused by the company's absorption of equity, distribution of dividends, issuance of bonds, obtaining loans and returning loans during the fund-raising process;
4. Cash flow generated by extraordinary items: refers to cash flow generated by abnormal economic activities, such as accepting donations or donating others, and imposing fines on cash receipts and payments;
5. Investment and financing activities that do not involve cash receipts and payments: This is a very important information for shareholders. Although these activities will not cause current cash receipts and payments, they will even have a very significant impact on future cash flows. Such activities are mainly reflected in the column of supplementary information, such as paying off debts with foreign investment and investing in fixed assets abroad.
The cash flow statement is mainly analyzed from three aspects:
1. Changes in net cash flow and short-term solvency. If the net cash flow in this period increases, it shows that the company's short-term solvency is enhanced and its financial situation is improved; On the contrary, it shows that the company's financial situation is more difficult. Of course, the bigger the net cash flow, the better. If the company's net cash flow is too large, it shows that the company has failed to effectively use this part of the funds, which is actually a waste of resources.
2. The structure of cash inflow and the long-term stability of the company. Operating activities are the main business of the company, and the cash flow provided by such activities can be continuously used for investment to regenerate new cash. The more cash flow from the main business, the stronger the stability of the company's development. The investment activity of the company is to find investment places for idle funds, while the fund-raising activity is to raise funds for business activities. The cash flow generated by these two activities is auxiliary and serves the main business. This part of the cash flow is too large, indicating that the company lacks financial stability.
3. Cash flow from investment activities and fund-raising activities and the future development of the company. When analyzing investment activities, investors must pay attention to whether to invest internally or externally. The increase of cash outflow from domestic investment means the increase of fixed assets and intangible assets, indicating that the company is expanding, and such a company has good growth; If the cash flow of domestic investment increases significantly, it means that the normal business activities of the company have not fully absorbed the existing funds, and the efficiency of capital utilization needs to be improved; The sharp increase in cash inflow from foreign investment means that the company's existing funds can't meet its business needs, and it has introduced funds from outside; If the cash outflow from foreign investment increases significantly, it means that the company is making profits through non-main business activities.
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