Introduction: financial statistics is a bridge connecting statistical accounting and accounting. It collects and organizes financial statistics of different types of enterprises and administrative institutions to provide basic data for national economic accounting on the one hand, and to provide an important basis for economic analysis in both macro and micro areas on the other.
China's financial statistics is accompanied by the implementation of the new national economic accounting system and the gradual establishment of the system, although there is still no recurrent special financial statistics reporting system, but there are some of the main sectors of the national economy, such as industry, construction, transportation, wholesale and retail trade, food and beverage industry in the recurrent statistics, has been incorporated into the financial statistics reports or statistical indicators. Independent financial statements have been set up for industrial enterprises above the scale, construction enterprises with qualification level, and wholesale and retail trade enterprises above the quota; some financial statistical indicators have also been set up for enterprises below the scale.
Accounts statistics according to the different accounting systems, is divided into enterprise financial statistics and administrative institutions financial statistics two major parts.
First, the enterprise financial statistics
Enterprise financial statistics, including enterprise assets and liabilities financial statistics, enterprise profit and loss financial statistics, as well as enterprise wages, benefits, value-added tax financial statistics and other three aspects.
(a) enterprise assets and liabilities financial statistics
enterprise assets and liabilities financial statistics mainly reflect the assets owned by the enterprise, liabilities and owner's equity situation, is the national economic accounting and the preparation of the balance sheet of the basic information. The relationship between the three is: assets = liabilities + owners' equity.
1. Assets
Assets are resources formed by past transactions and events and owned or controlled by the enterprise, which are expected to bring economic benefits to the enterprise.
(1) Total assets: economic resources owned or controlled by an enterprise that can be measured in monetary terms, including all kinds of property, debts and other rights. Assets can be categorized according to their liquidity (i.e., their liquidity and ability to pay): current assets, long-term investments, fixed assets, intangible assets, other assets and deferred taxes. The data for this indicator are taken from the Corporate Accounting? Balance Sheet in the balance sheet of the enterprise. Total assets project at the end of the period.
(2) Current assets: refers to the assets that can be realized or consumed within one year or more than one year of a business cycle, mainly including cash, bank deposits, short-term investments, receivables and prepayments, amortized expenses, inventories and so on. The data of this indicator is taken from the enterprise accounting? Balance Sheet in the balance sheet of the enterprise. Total current assets project at the end of the period.
(3) Short-term investment: refers to the enterprise can be readily realized and not ready to hold more than one year of investment, including stocks, bonds, funds and so on. The data of this indicator is taken from the enterprise accounting? Balance sheet? In? Short-term investment The end of the period of the project.
(4) Accounts receivable (net); refers to the enterprise due to the sale of goods, products, the provision of services, etc., should be received from the purchasing unit or accepting services. This indicator accounting? Balance Sheet? in? Accounts receivable? The year-end number of accounts receivable is reported. Enterprises that have not implemented the 2001 Accounting System for Enterprises are reported using the indicator "Accounts receivable, net". Net accounts receivable? The year-end number instead.
(5) Inventories: refers to the various assets that enterprises reserve for sale or consumption in the process of production and operation, including raw materials around materials, packaging, low value consumables, products in progress, self-made semi-finished products, finished products and so on. According to the accounting? Balance Sheet? the balance sheet of the company is not included in the accounting statement. Inventory Inventory of the end of the year. Inventory at the beginning of the year Inventory at the beginning of the year Balance Sheet Inventory Inventories Item at the beginning of the number of fill.
(6) finished goods: refers to industrial enterprises at the end of the reporting period has been processed and completed all production processes, can be sold to the outside world made products. The indicator data from the industrial enterprise accounting? Balance sheet? in? Finished goods project at the end of the period.
(7) Construction in progress: refers to the actual expenditures of construction enterprises at the end of the reporting period of the unfinished works and the actual cost of unused construction materials. The indicator data taken from the construction enterprise accounting? Balance sheet? in? Construction in progress The end of the project.
(8) Average annual balance of current assets: the average balance of all current assets of the enterprise in the reporting year. The data of this indicator can be based on the enterprise accounting months? Balance sheet? in? Total current assets? item at the beginning and end of the period to calculate. The formula is:
Average annual balance of current assets = the sum of the beginning and ending balances of current assets from January to December?24
(9) Long-term investment: refers to the enterprise's investment other than short-term investment, including the holding time is ready to more than one year and all kinds of equity investments, bonds that can not be realized or are not ready to be realized at any time, other debt investments and other long-term investments. The data for this indicator are taken from the accounting? Balance Sheet? in the balance sheet. Total long-term investments item at the end of the period.
(10) Fixed assets: refers to the enterprise's use of more than one year of housing, buildings, machinery, machinery, means of transportation, and other production, business-related equipment, appliances, tools, etc., are not part of the production and operation of the main equipment items, the value of the unit of more than 2,000 yuan, and the use of more than two years of service, should also be regarded as fixed assets. The data for this indicator is taken from the enterprise accounting? Balance Sheet in the "Balance Sheet". Total fixed assets The end of the project.
(11) Fixed assets original price: refers to the enterprise in the construction, acquisition, installation, alteration, expansion, technological transformation of fixed assets in the actual expenditure of all the total amount of money, or through the fixed assets revaluation of fixed assets determined by the total replacement value. The data for this indicator are taken from the enterprise accounting? Balance Sheet in the balance sheet? Original value of fixed assets? item at the end of the period.
(12) The original value of fixed assets for production and operation: refers to all kinds of fixed assets directly used in the production and operation process of the enterprise. The indicator data through the enterprise accounting? Fixed assets? The data is obtained through the appropriate classification and consolidation of the accounts of the enterprise.
(13) depreciation: compensation for that part of the value of fixed assets transferred to the product due to wear and tear. It is generally calculated on the basis of the original cost of the fixed asset (net book value of the fixed asset for companies that choose the double declining balance method of depreciation) and the determined depreciation rate.
? Accumulated depreciation? Refers to the cumulative depreciation of fixed assets for the calendar year extracted by the enterprise in the reporting year. The data for this indicator is taken from the enterprise accounting? balance sheet? in? Accumulated Depreciation item at the end of the period.
? Depreciation for the year? refers to the amount of depreciation of fixed assets withdrawn by the enterprise during the reporting year. The data for this indicator is taken from the enterprise's accounting? Statement of Changes in Financial Position? in? Depreciation of fixed assets item. If the enterprise implements the Enterprise Accounting System of 2001, this indicator is taken from the item "Provision for impairment of assets, investments and fixed assets" in the Accounting Statement. Total depreciation of fixed assets for the year? The item is filled in the current year's increase.
(14) Average annual balance of net fixed assets: refers to the average balance of net fixed assets of industrial enterprises in the reporting year. The indicator data can be based on industrial enterprises accounting months? Balance sheet? in the balance sheet of the industrial enterprise. Net fixed assets? items at the beginning and end of the period to calculate the amount. The formula is:
Annual average balance of net fixed assets = 1 to 12 months at the beginning of the month, the end of the month, the sum of the balance of net fixed assets?24,
Net fixed assets = the original value of fixed assets - accumulated depreciation
(15) Intangible assets: refers to the enterprise for the production of goods or the provision of labor services, leased to others, or for the purpose of management and held in non-monetary long-term assets with no physical form. Monetary long-term assets. Intangible assets are categorized into identifiable intangible assets and non-identifiable intangible assets. Recognizable intangible assets include patents, non-patented technologies, trademarks, copyrights and land use rights. Non-defensible intangible assets refer to goodwill. The data for this indicator is taken from the corporate accounting? Balance Sheet in the balance sheet. Intangible assets The closing figure of the item "intangible assets".
2. Liabilities
Liabilities are present obligations arising from past transactions and events, the fulfillment of which is expected to result in an outflow of economic benefits to the enterprise.
(1) Total liabilities: refers to the liabilities assumed by the enterprise that can be measured in monetary terms and will be repaid by assets or services, and can be divided into current and long-term liabilities according to the length of repayment period. The data of this index is taken from the enterprise accounting? Balance Sheet in the balance sheet. Total liabilities item at the end of the period.
(2) current liabilities: refers to the enterprise debt repayment period within one year or more than one year of a business cycle, including short-term borrowings, payables and receipts in advance, wages payable, benefits payable, dividends payable, taxes payable and so on. The data for this indicator are taken from the enterprise accounting? Balance Sheet? in the balance sheet. Total current liabilities item at the end of the period.
(3) Long-term liabilities: refers to the enterprise debt repayment period of more than one year or more than one year of a business cycle, including long-term loans, bonds payable, long-term accounts payable and so on. The indicator data taken from the enterprise accounting? Balance sheet? in? Total long-term liabilities? The end-of-period number of the project.
3. Owners' equity
Owners' equity refers to the economic benefits that owners enjoy in the assets of the enterprise.
(1) Total Owners' Equity: This refers to the ownership of the net assets of the business by the investors in the business. The net assets of the enterprise is the balance of all assets of the enterprise after deducting all liabilities. Owners' equity includes paid-in capital (or share capital), capital surplus, surplus reserves and undistributed profits. The data for this indicator are taken from the enterprise accounting? Balance Sheet in the balance sheet. Owners' equity item at the end of the period.
(2) Paid-in capital: refers to the capital actually invested in the enterprise by investors in accordance with the enterprise's articles of association or contracts and agreements, including money, in-kind, intangible assets and other forms of input. The data of this indicator is taken from the enterprise accounting? Balance Sheet in the balance sheet? Paid-in capital The end-of-period figures of the project.
Paid-in capital is divided into state capital, collective capital, corporate capital, individual capital, Hong Kong, Macao, Taiwan and foreign capital according to the main body of the investment, which are state-owned assets, collectively owned by the masses of workers, other legal entities owned assets, social individuals or the enterprise's internal staff of individual legal property, as well as China's Hong Kong, Macao, Taiwan and foreign investors in the form of all the assets, investment in the enterprise. enterprises to make investments. The data of these indicators are analyzed through the accounting of the enterprise? paid-in capital? accounts are appropriately categorized and grouped together and then obtained.
4. Balance Sheet of Enterprise Accounting
(2) Financial Statistics on Profit and Loss of Enterprises
The financial statistics on profit and loss of enterprises mainly reflect the income, cost, expense, profit and distribution of enterprises, which is the `basic information for assessing the economic efficiency of enterprises and calculating the value added. The relationship between the indicators is: revenue - expenses = profit (loss)
1. Revenue
Revenue refers to the total inflow of economic benefits formed in the daily activities of the enterprise, such as the sale of goods, the provision of services and the transfer of the right to use assets.
(1) Revenue from main business: refers to the business income from the main production and operation activities of the enterprise. Industrial enterprises for product sales revenue, construction enterprises for project settlement income, transportation enterprises for operating business income, wholesale and retail trade enterprises for merchandise sales income, catering enterprises for operating income. The data for this indicator are taken from the enterprise accounting? Income Statement In the corresponding items of the current year's cumulative number.
(2) other business income: refers to the enterprise in addition to the main business income from other sales or other business income, such as the sale of materials, on behalf of the purchase of sales, rental of packaging and other income. The data for this indicator is taken from the enterprise accounting? Profit and loss account in? Other business income? The current year's cumulative number of items.
2. Costs and expenses
Costs refers to the enterprise for the production of products, the provision of services and a variety of consumption; expenses refers to the enterprise for the sale of goods, the provision of services and other day-to-day occurrence of the outflow of economic benefits.
(1) main business costs: refers to the enterprise engaged in the main business activities of the various expenses incurred. Industrial enterprises for the cost of goods sold, construction enterprises for the project settlement costs, transportation enterprises for operating costs, wholesale and retail trade enterprises for the cost of goods sold, catering enterprises for operating costs. The data of this indicator is taken from the enterprise accounting? Profit (loss) statement? In the corresponding items of the current year's cumulative number.
(2) Business taxes and surcharges: refers to the enterprise engaged in the main business activities in accordance with the provisions of the competent business income should be borne by the tax and surcharges, including business tax, consumption tax, urban maintenance and construction tax, resource tax, land value-added tax and education surcharges. Taxes and surcharges on product sales for industrial enterprises, taxes and surcharges on project settlements for construction enterprises, operating taxes and surcharges for transportation enterprises, taxes and surcharges on merchandise sales for wholesale and retail trade enterprises, and business taxes and surcharges for catering enterprises. The data for this indicator is taken from Accounting? Profit (loss) statement? In the corresponding items of the current year's cumulative number.
(3) Operating expenses: refers to the costs incurred by the enterprise in the process of selling goods, including transportation, loading and unloading costs, packaging, insurance, exhibition and advertising costs, as well as for the sale of goods dedicated to the sales organization of the enterprise's wages and benefits, operating expenses, such as operating expenses. Industrial enterprises are product selling expenses, wholesale and retail trade enterprises are operating expenses, and restaurant enterprises are business expenses. The data for this indicator is taken from the enterprise accounting? Income Statement In the corresponding items of the current year's cumulative number.
(4) administrative expenses: refers to the costs incurred by the enterprise for the organization and management of the enterprise's production and business activities, including administrative staff salaries and benefits, repair costs, material consumption, amortization of low-value consumables, office and travel expenses, etc., but also includes labor union funds, various types of insurance premiums, consulting fees, litigation costs, property tax, vehicle and vessel use tax, land use tax, stamp duty, technology transfer fees, compensation for mineral resources, and so on. transfer fees, mineral resources compensation fees, amortization of intangible assets, employee education expenses, research and development expenses, sewage charges, inventory losses or surpluses, provision for bad debts and provision for decline in value of inventories. The data for this indicator are taken from the Corporate Accounting? Profit (loss) statement? in the statement of profit (profit and loss). Administrative Expenses The cumulative number of the current year's items.
In order to meet the needs of the calculation of value added, in the administrative expenses are separated from the indicators of taxes, property insurance premiums, unemployment insurance premiums, labor insurance premiums, pension insurance premiums, medical insurance premiums, office expenses, research and development costs and employee education costs. The data for these indicators are taken from the Enterprise Accounting? Detailed table of administrative expenses In the corresponding items of the current year's total.
(5) finance costs: refers to the costs incurred by the enterprise to raise funds for production and operation. Including net interest expense (interest income minus interest expense), net loss on exchange (exchange loss minus exchange gain) and related fees should be treated as period expenses. The data for this indicator are taken from the Corporate Accounting? Profit (loss) statement? in? Financial expenses Project of the current year's cumulative number.
3. Profit and Distribution
Profit is the monetary expression of the final financial results achieved by an enterprise in its production and operation activities during the reporting period.
(1) main business profit: refers to the enterprise engaged in a major production and business activities to achieve results. Industrial enterprises for product sales profit, construction enterprises for the project settlement profit, transportation enterprises and wholesale and retail trade enterprises for the main business profit, catering enterprises for operating profit. The data for this indicator is taken from the Enterprise Accounting? Profit (loss) statement? In the corresponding items of the cumulative number of the current year.
(2) other business profit: refers to the enterprise engaged in business activities other than the main business results. The data for this indicator is taken from the enterprise accounting? Profit (loss) statement? In? Profit from Other Businesses? Project of the current year's cumulative number.
(3) Operating profit: refers to all the results achieved by the enterprise in all production and business activities. The data of this indicator is taken from the enterprise accounting? Profit (loss) statement? in? Operating Profit Project of the current year's cumulative number.
(4) investment income: refers to the enterprise's foreign investment income after deducting investment losses and investment impairment provisions. The data for this indicator is taken from the corporate accounting? Profit and loss account? in? Investment Income Project of the current year's cumulative number.
(5) Subsidy income: refers to all kinds of subsidies actually received by the enterprise in accordance with state regulations, including VAT refunds, subsidies granted on a regular basis for the relevant sales volume, workload, etc., and other forms of subsidies granted by the state to support the field of policy. The data for this indicator are taken from the Accounting? Profit (loss) statement? in the statement of income (profit and loss) Subsidy income Item of the current year's cumulative number.
(6) Total profit: the total amount of profit and loss realized by the enterprise in a certain period of time, reflecting the final financial results of the enterprise. The indicator data taken from the accounting? Profit (loss) statement? In? Total profit? Project of the current year's cumulative number.
Total profit is the sum of operating profit, investment income, subsidized income, net non-operating income. The formula is:
Total profit = operating profit + investment income + subsidy income + non-operating income - non-operating expenses
(7) Income tax payable: refers to the tax that an enterprise should pay from the income from production and business activities in accordance with the provisions of the tax law. The data of this indicator is taken from Accounting? allocation table? in the statement of accounting? Income tax payable item of the current year's cumulative number.
4. Accounting Profit (Profit and Loss) Statement of the Enterprise
(3) Financial Statistics on Wages and Benefits and Value-added Tax of the Enterprise
Financial Statistics on Wages, Benefits and Value-added Tax of the Enterprise mainly reflect the income of the employees of the Enterprise and the situation of paying Value-added Tax, which is a supplementary indicator of the Profit and Loss of the Enterprise and the distribution of the Enterprise, and it provides the corresponding basic information for the calculation of the Value-added Tax of the Enterprise.
1. Wages
Wages are paid to laborers in monetary form, including hourly wages, piece-rate wages, funds, allowances, etc., and are one of the components for calculating the value added of enterprises.
(1) Total wages payable: refers to all labor remuneration payable to the employees of the enterprise in the reporting year, which reflects the total amount of wages that should be drawn by the enterprise in the current year, rather than the total amount of wages actually paid in the current year. The data of this indicator is taken from the Accounting of Enterprises? Wages payable? Accounts of the current year's total number of credit occurrences.
(2) The main business payable wages: refers to the enterprise in the reporting year should be paid to the main business activities of the personnel engaged in all labor compensation. The indicator data through the enterprise accounting? Wages payable? Accounts for the current year credit incurred after appropriate classification and consolidation obtained.
2. Welfare Expenses
Welfare Expenses refers to the expenses paid by the enterprise to provide various welfare benefits for the employees of the enterprise in accordance with the state regulations, including retirement pension, funeral expenses, pension, hardship allowance, medical and health care expenses, collective welfare facilities, etc. It is a supplement to the labor compensation and constitutes a part of the income of the workers.
(1) Total welfare payable: refers to the total amount of expenses payable by the enterprise in the reporting year to the employees of the enterprise to enjoy the benefits, which reflects the total amount of welfare payable by the enterprise in the current year, rather than the total amount of welfare actually paid in the current year. The data of this indicator is taken from the enterprise accounting? Payable welfare expenses? Accounts of the current year's total number of credit incurred.
(2) The total amount of benefits payable for the main business: refers to the total amount of expenses payable to the personnel engaged in the main business activities to enjoy the benefits in the reporting year. The indicator data through the enterprise accounting? Welfare payable? Account credit incurred in the current year after appropriate classification and consolidation obtained.
3. Value-added tax (VAT)
VAT is a tax based on the legal value-added, which is calculated on the basis of the taxpayer's sales of goods and the turnover of the taxable services of processing, repairing, and mending, and the tax rates are 6%, 13%, and 17%. VAT financial statistical indicators are based on the establishment of VAT accounting statements and the increase of financial statistics, it is also one of the components of the calculation of enterprise value added.
(1) VAT payable: refers to the tax payable for the current period by an enterprise engaged in activities that increase the value of goods, such as the sale of goods or the provision of labor services, in accordance with the tax law. The data of this indicator is taken from the Enterprise Accounting? Schedule of VAT payable? in? VAT payable? item of the current year's cumulative number.
(2) Input tax: the amount of value-added tax paid by an enterprise for purchasing goods or receiving taxable services, which is allowed to be deducted from output tax. The data of this indicator is taken from the enterprise accounting? VAT payable schedule? in? Input tax? item of the current year's cumulative number.
(3) Sales tax: the amount of value-added tax (VAT) that an enterprise should collect on the sale of goods or the provision of taxable services. The data of this indicator is taken from the enterprise accounting? VAT payable schedule? in the "VAT Payable Schedule". Output tax? item of the current year's cumulative number.