指导财务报表-cost accounting report-资产负债表各项目数字的确定方法-Balance sheet

指导财务报表-cost accounting report-资产负债表各项目数字的确定方法Balance sheet items figure method

A balance sheet item numbers identified two ways:

1 directly according to the relevant books of the final balance list;

2 according to the records of final balance calculation to fill a column: (1 ) according to the general ledger balance calculation to fill a column; ( 2) according to the ledge of final balance calculation to fill a column.

Specific fills column method as follows:

1 according to single or multiple account balance list. For example," transactions of financial assets"," short-term loan" and other projects directly according to the relevant account balances to fill a column;" money" project according to the" bank deposit"," cash"," other monetary funds" three general ledger total balance list.

2 according to the detail account balance calculation to fill a column ( four accounts: accounts receivable, accounts receivable, prepayments, accounts payable ). Such as" accounts payable" project, need to be separately according to the" accounts payable" and" advance" two subjects belonging to the detail course final credit balance calculation to fill a column.

Ar =" accounts receivable" detail course debit balance +" accounts receivable" detail course debit balance

Accounts receivable =" accounts receivable" detail course debit +" accounts receivable" detail course debit balance - bad debts preparation

Prepayments for" imprest Zhang money" detail course debit +" accounts payable" detail course debit balance

Accounts payable =" accounts payable" detail course debit balance +" imprest Zhang money" detail course debit balance

3 according to the general ledger and subsidiary subject balance analysis and calculation to fill a column. Balance sheet of some projects, based on a general ledger and detail subject both balance analysis to fill a column, such as" long-term borrowing" project", should be based on long-term loan" general ledger balances deducted" long-term borrowing" subjects affiliated subsidiary subjects will be at the balance sheet date due within one year, and the enterprise can not independently the obligation of payment during the long-term loan amount list.

4 in accordance with the relevant subject balance minus the allowance account balance after the net list. As of the balance sheet of the" accounts receivable", "long-term equity investment and other projects, should according to" accounts receivable"," long-term equity investment "and other subjects at the end of the period minus the" allowance"," long-term equity investment impairment "subjects such as balance remaining after the net list;" fixed assets" project, should according to" fixed assets" subject" ending balance minus accumulated depreciation"," impairment of fixed assets " subject balance of the net list;" intangible assets" item, should according to" intangible assets" subject" final balance less accumulated amortisation"," intangible assets" subject balance of the net fill column.#p#分页标题#e#

5 the integrated use of the fill method to fill a column. Such as the balance sheet in the " inventory" project, must according to" raw material"," stock"," commissioned by the processing of materials"," materials"," material"," goods in transit"," issued goods"," difference of cost of material such as" general ledger balance analysis of pooled a number, minus the" inventory reserves" allowance account balance after the amount of fill.

Tips: inventory planned cost accounting, should consider the difference of cost of material. " Material cost variance" debit balance ( ultra similar ): plus; credit balance ( save the poor): lose.

资产负债表各项目数字的确定方法

　　 资产负债表中项目数字的确定方法有两种：

　　1.直接根据有关账簿的期末余额填列；

　　2.根据有关账簿的期末余额计算填列：（1）根据总账的期末余额计算填列；（2）根据明细账的期末余额计算填列。

　　具体填列方法如下：

　　1.根据单一或多个总账科目余额填列。比如“交易性金融资产”、“短期借款”等项目直接根据有关总账科目的余额填列；“货币资金”项目根据“银行存款”、“库存现金”、“其他货币资金”三个总账科目余额合计填列。

　　2.根据明细科目余额计算填列（四个往来账户：应收账款、预收账款、预付账款、应付账款）。如“应付账款”项目，需要分别根据“应付账款”和“预付账款”两科目所属明细科目的期末贷方余额计算填列。

　　预收账款＝“预收账款”明细科目贷方余额＋“应收账款”明细科目贷方余额

　　应收账款＝“应收账款”明细科目借方余额＋“预收账款”明细科目借方余额－坏账准备

　　预付账款＝“预付账款”明细科目借方余额＋“应付账款”明细科目借方余额

　　应付账款＝“应付账款”明细科目贷方余额＋“预付账款”明细科目贷方余额

　　3.根据总账科目和明细科目余额分析计算填列。资产负债表的有些项目，需要依据总账科目和明细科目两者的余额分析填列，如“长期借款”项目，应根据“长期借款”总账科目余额扣除“长期借款”科目所属的明细科目中将在资产负债表日起一年内到期、且企业不能自主地将清偿义务展期的长期借款后的金额填列。

　　4.根据有关科目余额减去其备抵科目余额后的净额填列。如资产负债表中的“应收账款”、“长期股权投资”等项目，应根据“应收账款”、“长期股权投资”等科目的期末余额减去“坏账准备”、“长期股权投资减值准备”等科目余额后的净额填列；“固定资产”项目，应根据“固定资产”科目期末余额减去“累计折旧”、“固定资产减值准备”科目余额后的净额填列；“无形资产”项目，应根据“无形资产”科目期末余额减去“累计摊销”、“无形资产减值准备”科目余额后的净额填列。#p#分页标题#e#

　　5.综合运用上述填列方法分析填列。如资产负债表中的“存货”项目，需根据“原材料”、“库存商品”、“委托加工物资”、“周转材料”、“材料采购”、“在途物资”、“发出商品”、“材料成本差异”等总账科目期末余额的分析汇总数，再减去“存货跌价准备”备抵科目余额后的金额填列。

　　提示：存货按计划成本核算时，要考虑材料成本差异。“材料成本差异”借方余额（超支差）：加上；贷方余额（节约差）：减掉。