Instructions, is to apply the style of writing on something or something to carry out a relatively detailed description, to facilitate people to recognize and understand something or something. The following is a sample of the disabled family hardship statement I brought to you, welcome to read reference, let's take a look!
Business Unit Financial Fact Sheet Sample (a)
First, the production and operation situation
The annual completion of the cargo throughput X X million tons, for the annual plan of X X%, exceeded the municipal government under the X X million tons, compared with X X million tons in the previous year, a decrease of X X million tons; completion of the loading and unloading of natural tons of X X million tons, a decrease of X X million tons over the morning X X million tons, a decrease of X X million tons; the completion of the passenger volume X X million people, than the previous year X X million people, a decrease of X X million people; container transport has a greater development, the completion of the container-X X, X X% of the year's plan, an increase of X X X over the previous year; X X X foreign trade terminals throughout the year to accept foreign ships three, foreign trade than the previous year, a decrease of XX million tons; territory-wide completion of the revenue of X X billion yuan, a decrease of X X billion yuan over the previous year, a decrease of X X million yuan.
The above can be seen, the port's main economic indicators, in addition to throughput and containers than the same period last year has declined, the main reasons are as follows:
1, the macro-control of the national policy on the transportation market has a greater impact on the entire Yangtze River water transport transportation downturn.
2, the source of goods to reduce the production of serious shortage.
First, the port construction fees and passenger and freight surcharges, so that the port rates, while the owners and local terminals do not collect the "two fees", a large number of owners and sources of goods to abandon the port and go;
Second, the impact of the "triangle" is still there, power plants owe a lot of coal mines. Exist, the power plant owes a lot of money to the coal mine, and the coal mine owes money not delivery, the old debt does not end the new debt again, affecting the amount of coal sent to reduce the coal X X million tons; Third, the owner of the coal quality requirements are getting higher and higher, the port as a carrier sector, objectively affected; Fourth, X X phosphate mine due to the obstruction of railroad transportation, wagon difficult to the port.
3, the port has not come out of the planned economy model, the mechanism is not alive, poor management, not adapt to the requirements of the socialist market economy.
Profit situation, x X X X X X year I have a comprehensive loss, the main reasons:
(1) a substantial reduction in total revenue, X X X million dollars less than the previous year.
Agency income X X million dollars in X year, X X million dollars in X year, a decrease of X million dollars. Port revenue was X million dollars in year X and X million dollars in year X, a decrease of X million dollars. Port revenue due to the transition of the old and new accounting systems in X years, reflecting only the second half of the income and expenditure, X years reflect the whole year, so there is an increase.
(2) the total cost of a substantial increase, due to price increases, national policies continue to be introduced, increase in expenditure X million yuan, mainly:
① wages and surcharges increased by X million yuan;
② power and lighting increased by X million yuan;
③ passenger terminals, X Foreign Trade Terminal, X Bulk Terminal put into operation according to the one-third of the total assets depreciation, an increase in depreciation expenses X million yuan;
④ Repair costs to abolish the method of calculation, the implementation of reimbursement, an increase of X million yuan;
⑤ external payment of the unit price of capital increased, an increase in expenditure of X million yuan;
⑥ retired staff wages in accordance with the spirit of the State Council Document No. X, an increase of X million yuan;
⑦ dredging costs to increase the expenditure of X million yuan.
(3) At present, the port has two major business losses, one is the port, due to the X change in the levy of ship port fees, the collection of ship port fees X million yuan, resulting in a loss of X million yuan port; another is the comprehensive service package business loss of X million yuan, the two losses is the port can not be resolved by the port itself.
Business unit financial statement model (two)
First, what is the financial statement?
is a component of the financial accounting report, means that the accounting unit to provide financial information should at least explain the following:
(1) the basic situation of the enterprise's production and operation;
(2) the realization of profits and distribution;
(3) the increase or decrease of funds and turnover;
(4) the financial position of the enterprise, results of the business and cash flow have a significant impact on the other and cash flow of the enterprise.
Second, how to write a financial statement
1, the basic situation of production and operation of the enterprise
(a) the scope of the enterprise's main business and affiliated other businesses, the annual accounting statements into the consolidated scope of the enterprise engaged in the business of the industry distribution; not included in the consolidation of the reasons for this should be clearly explained; the enterprise personnel, the number of employees and the quality of the situation of the professional; the statement of the preparation of the caliber description. Caliber description.
(b) the current year's production and operation, including the production of major products, the volume of main business, sales (exports, imports) and year-on-year increase or decrease in the status of the industry in which they are located, such as the ranking of sales; changes in the business environment on the production and sales (business); business scope of the adjustment; new products, new technologies, new technology development and investment.
(C) development, the expected progress of the project under construction and the completion of the final accounts.
(d) Problems and difficulties arising from the operation, and other business situations and matters that need to be disclosed.
2. Profit Realization, Distribution and Corporate Losses
(i) Year-on-year increase/decrease in revenue from main business and the main factors affecting such increase/decrease, including the volume of sales, sales price, changes in sales structure and sales of new products, as well as the types of slow-moving products and the number of inventories that affect the volume of sales.
(ii) The main factors of cost and expense changes, including raw material costs, energy costs, wage expenses, and the impact of borrowing rate adjustments on profit increases or decreases.
(iii) Changes in the increase or decrease of other business income and expenses, if their income accounts for 10% (including 10%) or more of the income from main business, the relevant data should be disclosed by category.
(d) The main matters affecting other income year-on-year, including investment income, especially the amount of long-term investment losses and the reasons for them; subsidy income from various sources, the amount of each payment, as well as profit after deducting the subsidy income; the main matters affecting non-operating income and expenditure, the amount.
(e) profit distribution
(f) Income statement items, such as two periods of data changes of 30% (including 30%) or more, and accounted for more than 10% (including 10%) of the total profit for the reporting period, should be clearly explained why.
(vii) the reasons for the change in accounting policy and the amount of its impact on the total profit, and the amount of the impact of the change in accounting estimates on the total profit.
(viii) Others.
3, the increase or decrease in funds and turnover
(a) the proportion of each asset, accounts receivable, other receivables, inventories, long-term investments and other changes in the normal, the reasons for the increase or decrease; long-term investments in the ratio of owner's equity and the year-on-year increase or decrease in the situation, the reasons for, the purchase and disposal of subsidiaries and other business units.
(ii) asset losses, including the main elements of pending property gains and losses and their treatment, according to the age analysis of more than three years of accounts receivable and other receivables have not been recovered and the reasons for the treatment of bad debts, the long-term backlog of commodities and materials, non-performing long-term investments and other reasons for and the impact.
(c) the proportion of current liabilities and long-term liabilities, long-term loans, short-term loans, accounts payable, other accounts payable year-on-year increase in the amount and the reasons; the ability of the enterprise to taste debt repayment and financial risk profile; more than three years of accounts receivable and other accounts payable amount, the main creditors and the reasons for the non-payment of; overdue principal and interest on the outstanding loans.
(d) enterprises engaged in securities trading, futures trading, real estate development and other business occupies funds and benefits.
(v) Debt restructuring matters and the impact on the current period's profit and loss. Assets, liabilities, owners' equity items, such as two periods of data changes of 30% (including 30%) or more, and accounted for more than 5% (including 5%) of the total assets of the reporting period, should be clearly explained why.
4. Increase or decrease in owner's equity (or shareholders' equity) changes
(a) Accounting treatment of retrospective adjustments affecting the beginning of the year changes in owner's equity (or shareholders' equity), and should specify the difference between the increase or decrease and the reasons for it.
(b) Owners' equity (or shareholders' equity) at the beginning of the year and the end of the previous year due to other reasons for change, and should specify the difference between the increase or decrease and the reasons.
(c) Owners' equity (or shareholders' equity) during the year the increase or decrease in operating factors.
(d) The main objective factors affecting the preservation and appreciation of state-owned capital, and the amount of increase or decrease.
5. Other matters that have a significant impact on the enterprise's financial position, operating results and cash flow.
6, a comprehensive analysis of the enterprise income and expenditure profit indicators, from the back of the data to explain the causes of the problem, from the analysis of the enterprise's business situation, the existence of the problem of the elaboration of the new year to be taken to improve the management and improve the business performance of the specific measures.
Business unit financial statement model (three)
Hospital financial statement:
is the hospital with the financial statements reported another special form of financial reporting, is a supplement to the financial statements. It is based on the hospital's monthly, quarterly and annual financial reports, the use of financial data, a brief description of the way to analyze the basic situation of the hospital's operations, financial condition and operating results of a summary of the written report documents. Therefore, the preparation of a good hospital financial statement of the modern hospital financial information users quickly understand the financial report has an important role.
First, the hospital financial statement highlights the content
1, the basic situation of the hospital's business activities.
2, hospital income, expenditure.
3, hospital income and expenditure balances and distribution.
4, the increase, decrease and turnover of funds.
5, the changes in the property and materials.
6, financial analysis and evaluation.
7, the use of special funds.
8, the current and next period of the financial situation of the significant impact of the matter.
9, other matters that need to be explained.
Second, the preparation of the hospital's financial statement requirements
1, to the relevant national policies and financial laws and regulations based on the system.
2, large and medium-sized hospitals by the chief accountant or chief financial officer pen, small hospitals by the accountant in charge of pen can be.
3, to be carefully prepared, factual, and strive to achieve the appropriate use of figures, accurate terminology, the unity of views and materials; logical and clear, concise.
Third, the preparation of the hospital's financial statement, commonly used methods of analyzing data
1, balance analysis. The use of "assets = liabilities net assets" balance principle to analyze the relationship between the accounts and changes.
2, factor analysis (called chain substitution method). Based on the planned number of all factors, and then the actual number of each factor to replace, assuming that a factor is variable, the rest is unchanged, in accordance with the law to replace, in order to determine the extent of the impact of changes in these factors on the data indicators.
3, comparative analysis. Such as the analysis of the completion of the plan, the actual number of comparisons with the number of plans to check and analyze the implementation of the plan; such as than the historical level, the actual number of comparisons with the last period or the history of the best years of data, can reveal the trend of change of a particular indicator; such as than the advanced, with the data indicators of the hospital with the industry's advanced hospitals indicators for comparison, to find the gaps, to avoid the shortcomings of the long and shortcomings of the work to improve.
4, the amount of profit analysis. Analyze and predict the business volume of the capital preservation point, the target income and expenditure balance.
Capital preservation of business volume = total fixed costs / average fees - unit cost of change
Target balance = business volume x (average fees - unit cost of change) - total fixed costs
Through a variety of analytical methods, you can check the implementation of the hospital's business plan or objectives, evaluate business performance, and identify gaps, identify the causes, summarize the experience, proposed measures for improvement, for the next step in the hospital's business operations, to identify gaps, identify causes, summarize the experience, proposed measures for improvement. The next step is to provide a basis for hospital management decision makers to make and formulate business policies and objectives.
Fourth, the preparation of the hospital's financial statement of the method of steps
1, proposed a financial statement outline, set out the general framework. In order to standardize the preparation of the hospital's financial statement, you can plan a certain format, proposed outline, set out the general framework, some of the data can be shown in tabular form to leave a space until the accounting statement data out and then fill in the grid, you can accelerate the process of writing.
2, usually do a good job of collecting, accumulating, and organizing information. To write a good hospital financial statement, financial data analysis is the key, such as business income, expenditure plans, historical data, the same industry, the same type of data, these data need to pay attention to the usual collection, accumulation, and then sorted, on the repetition of outdated, contradictory information to be removed, and finally divided into figures and text to organize the information.
3, do a good job of investigating major events affecting the hospital. The hospital's important meetings, major events, affecting the hospital's business activities, pay attention to understand the situation, if necessary, to the scene of the field investigation, recorded for the preparation of the manual used. Investigate the situation can sometimes be confirmed from the data on the accounting statements, the data on the accounting statements can be further expanded clues, further investigation and verification. Mutual corroboration. So that the instructions have both data and examples, more persuasive.
4, brainstorming, reach **** knowledge, compile a good manual. Large and medium-sized hospitals are complex, detailed division of labor, according to the business division of labor head to write, and arrange the progress, and finally by the (chief accountant, chief financial officer, the accountant in charge of) a pen summary of the revision of the preparation, to prevent mutual contradiction. Due to the gap in people's understanding and different perspectives on the issue, the same data will sometimes have different views. Therefore, the first draft of the accounting statements out, should be organized by the relevant personnel (chief accountant or chief financial officer, the head of the financial department, full-time analysts, relevant business personnel) together to discuss the year's financial position of the hospital and operating results to make a reasonable assessment of the description, brainstorming, to reach a **** knowledge, and finally into a draft.
5, review and report. The chief accountant, chief financial officer or the person in charge of financial statements should be reported to the President's Office, after discussion and adoption of the President's signature and seal to be reported.
Fifth, the preparation of the hospital's financial statements need to pay attention to some of the issues
1, the description should be to the point, do not say the words, boots and hats, to avoid colloquialisms, redundancy.
2, the medical industry policy, especially in the recent hospital policy to have an accurate grasp of the big policy, in the eat through the premise of medical policy, in the analysis should also be based on the current as far as possible, aiming for the future. Financial personnel in the usual work, as far as possible to capture and collect information on competitors in the same industry. Because, now the medical market is a complex and changing market, in this big market, any changes in the macroeconomic environment or industry competitors policy changes will more or less affect the competitiveness of the hospital and even determine the fate of the hospital.
3, to avoid the situation without analysis. Hospital financial statement to analyze not only the hospital financial information users to understand the hospital's financial position and operating results in the reporting period, but also to know what business operations are good, what business operations are not good and other specific information. Can not only list the phenomenon, do not analyze the problem, on the figures on the figures, engage in the numbers game, for example, some of the planned indicators of the base is low, the calculated completion rate or growth rate may be very large, sometimes several times, exaggerated achievements are easy to make people misunderstand, and therefore should be analyzed, can not just look at the percentage.
4, do not write the hospital financial statement as an analysis of economic activity. Hospital operations expressed in the manual can only be generalized, too detailed into an analysis of economic activity.
5, do not put the financial summary of work, work reports, experience, research, study, problem solving, etc. written into the financial statement.
Business unit financial statement model (four)
First, the basic situation of production and operation of enterprises
(a) the scope of the enterprise's main business and affiliated other businesses, including the annual financial statements within the scope of the consolidation of the enterprise engaged in the business of the industry distribution; enterprises, the number of employees, and professional quality of the situation; not included in the consolidated financial statements of the business of the industry distribution; the number of employees, employees and professional Quality of the situation; not included in the consolidation should explain the reasons.
(b) detailed description of the current year's production and operation by business segment, including the production of major products, business turnover, sales (exports, imports) and year-on-year increase or decrease in the position in the industry, such as rankings by sales; changes in the business environment on the production and sales of enterprises (operations); business scope of the adjustment; new products, new technologies, new processes and development. The situation of the input.
(C) the impact of intellectual property rights on the business of the enterprise.
(d) The expected progress of the development and construction projects and the finalization of the project.
(e) Problems and difficulties arising from the operation, and other business situations and matters that need to be disclosed.
II. Profit Realization, Distribution and Corporate Losses
(a) Year-on-year increase or decrease in revenue from main business and its main factors, including sales volume, sales price, changes in the sales structure and sales of new products, as well as the types of slow-moving products that affect sales volume, the number of inventories, etc.
(b) The number of sales of new products and the number of new products that affect sales volume.
(b) the main factors of cost changes, including raw material costs, energy costs, salary expenses, borrowing rate adjustments on the impact of profit increases or decreases.
(c) other business income, expenditure changes, if the amount accounts for 10% of total operating income (including 10%) or more, the relevant data should be disclosed by category.
(d) year-on-year impact on other income, including investment income, especially the amount of long-term investment losses and the reasons; subsidized income from various sources, the amount, and profit after subsidy income; the main issues affecting non-operating income and expenditure, the amount.
(E) profit distribution.
(f) the income statement items, such as two periods of data changes of 30% (including 30%) or more, and accounted for more than 10% (including 10%) of the total profit for the reporting period, should be detailed reasons.
(G) the impact of tax adjustments on net profit, including the relevant taxes and tax rate adjustments, tax incentives to enjoy the amount of tax rebates and refunds.
(viii) the reasons for the change in accounting policy and its impact on the total amount of profits, changes in accounting estimates on the total amount of profits.
(ix) the number of loss-making enterprises, loss surface, total loss and its year-on-year increase or decrease, according to the reorganization and restructuring of enterprises, product stagnation, increased costs and expenses, mismanagement and other reasons for the number of loss-making enterprises and loss.
Business unit financial statement model (five)
Construction enterprise financial statement
First, the enterprise profile
So-and-so County Urban Construction Investment and Development Co. So-and-so County Administration for Industry and Commerce issued a so-and-so number of "enterprise legal person business license", the registered capital of so-and-so yuan; Legal representative: Xu so-and-so; Residence: So-and-so County, So-and-so Town, So-and-so Road, Investment Building; Company Type: Limited Liability Company (wholly owned by the legal person); Scope of business: financing, operation, management of So-and-so County capital construction fund and other construction funds, the implementation of the operation of the city's strategy to undertake the government investment projects, investment, financing and urban infrastructure construction, construction, and the development of the city, the company has been the first to be established in the city of So-and-so County. Investment, financing and urban infrastructure construction, industrial investment, project management and capital operations, management of government-authorized state-owned assets, equity, management of double retirement of state-owned enterprise employee welfare assets (in the national laws, regulations, policies allow the scope of operation); investment in integrated land development.
Second, the main accounting policies
1, accounting system: the Company's implementation of the "Enterprise Accounting System"
2, accounting period: from January 1 to December 31, calendar year
3, accounting principles and valuation basis
the accrual system as the principle of accounting, the debit and credit method of accounting, the valuation of assets based on the historical cost as the basis of valuation
the accrual system as the principle of accounting, debit and credit method of accounting, the valuation of assets based on the historical cost as the basis of valuation
The Company is a subsidiary of the Company, which is a subsidiary of the Company. The valuation of assets is based on historical cost
4. Local currency: RMB as the local currency
5. Bad debt accounting method:
No bad debt provision for the company's claims, and bad debts are accounted for on the basis of the actual number of occurrences.
6, fixed assets
(1) fixed asset standards
higher unit value, the useful life of more than 1 year of machinery and equipment, office equipment, buildings and other equipment related to the company's operations, appliances, tools, etc. are recognized as fixed assets; not belong to the operation of the main equipment of the items, the value of the unit of more than 2,000.00 yuan, and Useful life of more than 2 years, also recognized as fixed assets.
(2) Valuation of fixed assets: valued at actual cost.
(3) Depreciation of fixed assets: Depreciation is provided monthly by straight-line method.
7. Method of accounting for construction in progress: valued at actual cost, transferred to fixed assets upon completion and delivery of the project. The interest on project borrowings is recognized in the project cost before the project is completed, and is recognized in the current profit and loss after the project is completed and delivered for use.
8, intangible assets accounting method: according to the actual cost of acquisition.
9, revenue recognition:
(1) to the commercial property has been sold, received payment or obtain the receipt of payment documents as the realization of revenue;
(2) to the labor has been provided, received payment or obtain the receipt of payment documents as the realization of revenue;
Third, the accounting statements related to the project notes
1, money funds: Ending balance of yuan, of which:
(1) cash yuan;
(2) bank deposits yuan
2, other receivables: ending balance of yuan.
3, long-term equity investment yuan
(1) a certain investment limited company yuan, investment in a certain investment limited company.
(2) Guarantee Company Debt Yuan
(3) So-and-so Industrial Park registered $ , investment in So-and-so Industrial Park
(4) So-and-so County Urban and Rural Investment and Development Company Limited $ , investment in So-and-so County Urban and Rural Investment and Development Company Limited.
4, fixed assets (original value): the ending balance of yuan. Among them: housing buildings yuan, office equipment yuan, transportation yuan, roads and other yuan.
5, accumulated depreciation: the ending balance of yuan. Net fixed assets closing balance of $.
6, construction in progress: ending balance of yuan.
7, intangible assets: the closing balance of yuan, is the land use rights. Specific details:
8, other payables: closing balance of yuan
9, long-term borrowings: closing balance , of which:
10, bonds payable: yuan, the provincial government unified issue of debenture replacement
11, paid-in capital: closing balance of yuan, is the investment of the So-and-so County State-owned Assets Investment and Operation Company Limited , accounting for 100% of the total registered capital.
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