(1) Undistributed profit in the income statement and profit and loss account = Undistributed profit in the balance sheet
(2) Difference between the closing balance of cash and its equivalents in the balance sheet and the opening balance = Net increase in cash and its equivalents in the statement of cash flows
(3) Net sales in the income statement - increase in accounts receivable (notes) + increase in accounts receivable (advances) = increase in accounts receivable (notes) + increase in accounts receivable (advances) = increase in accounts receivable (notes) + increase in accounts receivable (notes) + increase in accounts receivable (advances) + increase in accounts receivable (notes) Increase in accounts receivable (notes) + Increase in accounts receivable in advance = Cash received from sales of goods and services in the statement of cash flows
(4) Increase (decrease) in each of the current assets and current liabilities other than cash and its equivalents in the statement of assets and liabilities in the statement of assets and liabilities in the balance sheet = Decrease (increase) in each of the related items in the statement of cash flows.
I. The basic collocation between the items of the accounting statements.
The basic relationship between the accounting statement items include: assets = liabilities + owner's equity; income - expenses = profit; cash inflows - cash outflows = net cash flow; balance sheet, income statement and cash flow statement with its schedules, notes, supplementary information and so on. In the basic relationship between the accounting statements, the first three relationships, respectively, the balance sheet, income statement and cash flow statement of the basic balance of the relationship, generally no problem. But from the investigation program should be necessary attention.
Two, balance sheet and income statement relationship.
Based on the balance sheet of short-term investment, long-term investment, review, the income statement in the "investment income" reasonableness. Such as concern whether there is no investment projects in the balance sheet but the income statement listed investment income, as well as investment income greatly exceeds the principal amount of investment projects and other anomalies.
Based on the amount of fixed assets and accumulated depreciation in the balance sheet, the reasonableness of "administrative expenses - depreciation expense" in the income statement is reviewed. Combined with the increase or decrease in production equipment and operating rate, energy consumption, analyze the changes in revenue from main business whether there is capacity and energy consumption to support.
Profit and profit distribution table "undistributed profit" project and balance sheet "undistributed profit" project data collocation relationship is appropriate. Note that the profit and profit distribution table, "the beginning of the year undistributed profit" item "cumulative amount of the year" column should be equal to the "undistributed profit" item The amount of the "previous year's number" column should be equal to the balance sheet "undistributed profits" item at the beginning of the period.
Three, the cash flow statement and balance sheet, income statement related items.
Balance sheet "money funds" project with the beginning of the period, and the cash flow statement "net increase in cash and cash equivalents" is reasonable. General business "cash and cash equivalents" include most of the content and "money funds" caliber; sales of goods, services, cash received ≈ (main business income + other business income) × (1 + 17%) + increase in advance receipts - Increase in accounts receivable - Increase in notes receivable; cash paid for goods purchased and services rendered ≈ (cost of doing business + cost of doing other business + increase in inventories) × (1 + 17%) + Increase in prepayments - Increase in accounts payable - Increase in notes payable.
According to the balance sheet of short-term investment, long-term investment, review, the income statement in the "investment income" reasonableness. Such as concern whether there is no investment projects in the balance sheet but the income statement listed investment income, as well as investment income greatly exceeds the principal amount of investment projects and other anomalies.
Based on the amount of fixed assets and accumulated depreciation in the balance sheet, the reasonableness of "administrative expenses - depreciation expense" in the income statement is reviewed. Combined with the increase or decrease in production equipment and operating rate, energy consumption, analyze the changes in revenue from main business whether there is capacity and energy consumption to support.
Profit and profit distribution table "undistributed profit" project and balance sheet "undistributed profit" project data check relationship is appropriate. Note that the profit and profit distribution table, "the beginning of the year undistributed profit" item "cumulative amount of the year" column should be equal to the "undistributed profit" item The amount of the "previous year's number" column should be equal to the balance sheet "undistributed profits" item at the beginning of the period.
Four, what is the relationship between the cash flow statement and the balance sheet and income statement?
1, to determine the supplementary information "net increase in cash and cash equivalents"
The closing balance of cash = balance sheet "money funds" closing balance;
The opening balance of cash = balance sheet "money funds". Opening balance of cash = Balance sheet "Money Funds";
Net increase in cash and cash equivalents = Closing balance of cash - Opening balance of cash.
General enterprises rarely have cash equivalents, so the formula does not take into account this factor, if so, should be filled out accordingly.
2, to determine the main table "net cash flow from financing activities"
1). Cash received from the absorption of investment
=(paid-in capital or equity at the end of the period - paid-in capital or equity at the beginning of the period) + (bonds payable at the end of the period - bonds payable at the beginning of the period)
2). Cash received from borrowings
=(Short-term borrowings end of period - short-term borrowings beginning of period)+(Long-term borrowings end of period - long-term borrowings beginning of period)
3). Other cash received related to financing activities
such as cash receipts from penalties for failure of investors to pay their equity on time.
4). Cash paid for debt repayment
=(Beginning of short-term borrowing - end of short-term borrowing) + (Beginning of long-term borrowing - end of long-term borrowing) (excluding interest) + (Beginning of bonds payable - end of bonds payable) (excluding interest)
5). Cash paid for dividend distribution, profit distribution or interest payment
=Dividend payable debit + interest expense + interest on long-term loans + interest on construction in progress + interest on bonds payable - credit balance of "accrued interest" in accrued expenses - interest expense on discounted bills
6). Other cash paid in connection with financing activities
such as cash paid for financing expenses, cash paid for finance leases, cash paid for reduction of registered capital (acquisition of the Company's shares, return of joint venture investment in associates, etc.), the purchase of fixed assets by installments, except for the first installment of cash paid in the other installments of cash paid.
V. Determine the main table "net cash flow from investing activities"
1. Cash received from the recovery of investments
=(short-term investments at the beginning of the period - short-term investments at the end of the period) + (long-term equity investments at the beginning of the period - long-term equity investments at the end of the period) + (long-term debt investments at the beginning of the period - long-term debt investments at the end of the period) Long-term debt investment opening number - long-term debt investment closing number)
The formula, if the opening number is less than the closing number, it is accounted for in the item of cash paid for investment.
2. Cash received from investment income
=Income statement investment income - (interest receivable at the end of the period - interest receivable at the beginning of the period) - (dividends receivable at the end of the period - dividends receivable at the beginning of the period)
3. Disposal of fixed assets, intangibles and other long-lived assets to the net cash recovered
=" Fixed assets liquidation" credit balance + (intangible assets at the end of the period - intangible assets at the beginning of the period) + (other long-term assets at the end of the period - other long-term assets at the beginning of the period)
4. Other cash received in connection with investing activities
such as the recovery of the principal amount of the equipment of the finance lease, etc..
5. Cash paid for the purchase and construction of fixed assets, intangible assets and other long-term assets
=(the end of the period of construction in progress - the beginning of the period of construction in progress) (excluding interest) + (the end of the period of fixed assets - the beginning of the period of fixed assets) + (the end of the period of intangible assets - the beginning of the period of intangible assets) + (the end of the period of other long-term assets - the beginning of the period of other long-term assets)
In the above formula, if the closing number is less than the opening number, it is accounted for in the item of net cash recovered from disposal of fixed assets, intangible assets and other long-term assets.
6. Cash paid for investments
=(short-term investments at the end of the period - short-term investments at the beginning of the period) + (long-term equity investments at the end of the period - long-term equity investments at the beginning of the period) (excluding investment gains or losses) + (long-term debt investments at the end of the period - long-term debt investments at the beginning of the period) (excluding investment gains or losses)
The formula, if the closing figure is less than the opening figure. It is accounted for in the item of cash received from recovery of investment.
7. Other cash paid in connection with investing activities
If the investment is not in place on time penalties.
Sixth, to determine the supplementary information in the "net cash flow from operating activities"
1, net profit
This item is based on the number of net profit in the income statement.
2. Provision for impairment of assets
Provision for impairment of assets = cumulative amount of provision for impairment of assets for the current period
Note: Bad debt losses written off directly are not recognized.
3. Depreciation of fixed assets
Depreciation of fixed assets=depreciation of manufacturing costs + depreciation of administrative expenses
Or:=accumulated depreciation at the end of the period-accumulated depreciation at the beginning of the period
Note: not taken into account due to the reduction in depreciation of foreign investment in fixed assets.
4. Amortization of intangible assets
=Intangible assets (beginning of the period - end of the period)
or=Accumulated credit incurred for intangible assets
Note:No consideration has been given to the reduction due to foreign investment in intangible assets.
5. Amortization of long-term amortized expenses
=Long-term amortized expenses (beginning of the period - end of the period)
or=Accumulation of long-term amortized expenses credit incurred
6. Decrease in amortized expenses (minus: increase)
=Early amortized expenses - end of the period of amortized expenses
7. Increase in withholding expenses (minus: decrease)< /p>
=End of accruals - Beginning of accruals
8, Losses (Less:Gains) on Disposal of Fixed Assets, Intangible Assets, and Other Long-Term Assets
According to the analysis of the fixed asset liquidation and non-operating expenditure (or income) ledger is filled in.
9. Loss on retirement of fixed assets
According to the analysis of fixed asset liquidation and non-operating expenditure ledger.
10, finance costs
=interest expense - discount interest on notes receivable
11, investment loss (minus: income)
=investment income (debit balance positive sign filled, credit balance negative sign filled)
12, deferred tax credits (minus: debit)
=deferred taxes (closing balance - the beginning balance)
13, the reduction of inventory (minus: increase)
=inventory (opening number - closing number)
Note: the reduction of foreign investment in inventory has not been taken into account.
14. Decrease in operating receivables (decrease:increase)
=Accounts receivable (beginning of period - end of period)
=Notes receivable (beginning of period - end of period)
Note:Decrease in foreign investments in inventories has not been considered. Increase (decrease) in operating payables
=Accounts payable (end of period - beginning of period)+Accounts receivable in advance (end of period - beginning of period)+Notes payable (end of period - beginning of period)+Salaries payable (end of period - beginning of period)+Welfare payable (end of period - beginning of period)+Taxes payable (end of period - beginning of period)+Other payables (end of period - beginning of period)
16. Other
Generally no data.
VII, to determine the main table "net cash flow from operating activities"
1, cash received from the sale of goods and services
=income statement of the income statement of the main business income × (1 + 17%) + income statement of other business income + (notes receivable opening balance - notes receivable) + other receivables (closing balance) + notes receivable (closing balance) + notes receivable (closing balance - notes receivable). Closing balance)+(Opening balance of accounts receivable - Closing balance of accounts receivable)+(Closing balance of accounts receivable - Closing balance of accounts receivable) - Closing balance of provision for bad debts of accounts receivable
2. Tax rebate received
=(Opening balance of subsidy receivable - Closing balance of subsidy receivable) + Subsidy income + Accumulation of credit incurred in the current period of income tax
3. p>3. Other cash received in connection with operating activities
=Current credit occurrence of non-operating income-related details + Current credit occurrence of other operating income-related details + Current credit occurrence of other receivables-related details + Current credit occurrence of other payables-related details + Current credit occurrence of other payables-related details + Interest income from bank deposits (Formula 1)
In specific operation, as it is based on two major Specific operation, because it is based on the two main tables and part of the ledger to prepare the statement of cash flows, data is difficult to accurately, the project is left to the final inverted squeeze fill in the formula is:
Received from other cash related to operating activities (Formula II)
=supplementary information in the "net cash flows from operating activities" - {(1+2)-((4+5+6+7)) 4+5+6+7)}
Formula 2 inverted squeeze the data generated, and formula 1 calculations will not be too much difference.
4. Purchase of goods and services, cash paid
=[Income statement of the cost of doing business + (inventory closing balance - opening balance of inventory)] × (1 + 17%) + other operating expenses (excluding taxes) + (notes payable opening balance - closing balance of notes payable) + (accounts payable closing balance - closing balance of accounts payable) + (prepaid balances) -Cash paid to and for employees
5. Cash paid to and for employees
=Cumulative debit balance of "Salaries payable" + cumulative debit balance of "Benefits payable" + cumulative debit balance of "Pension insurance" in "Administrative expenses" + cumulative debit balance of "Benefits payable" + cumulative debit balance of "Pension insurance" in "Administrative expenses" + cumulative debit balance of "Pension insurance" in "Administrative expenses" + cumulative debit balance of "Pension insurance" in "Administrative expenses". Pension, non-employment insurance, housing fund, and medical insurance in administrative expenses. Debit of each ledger account of "other payables" + cumulative debit incurred in the current period of "taxes" in "administrative expenses" + "other operating expenses". "
That is: the actual payment of various taxes and surtaxes, excluding input taxes.
7. Other cash paid in connection with operating activities
=Out-of-pocket expenses (excluding losses on disposal of fixed assets) + administrative expenses (excluding salaries, welfare payments, labor insurance premiums, standby insurance premiums, housing provident fund, pension insurance, medical insurance, depreciation, bad debt provisions or bad debt losses, and taxes included in the various taxes, etc.) + operating expenses, costs and manufacturing expenses (excluding Salaries, benefits, labor insurance premiums, non-engaged insurance premiums, housing fund, pension insurance, medical insurance, etc.)+other receivables current debit incidence+other payables current debit incidence+bank charges
6. The effect of exchange rate changes on cash
=Gain or loss on exchange