what are the preparations before preparing the accounting statements

In order to ensure the quality of the statements, sufficient preparations must be made before preparing the accounting statements, which generally include verifying assets, clearing debts, checking costs, internal reconciliation, trial balance and closing accounts.

(1) verify assets. Verifying assets is an important basic work for enterprises before preparing statements, and the workload is heavy. Mainly includes:

① counting cash and notes receivable.

② Check bank deposits and prepare statement of bank reconciliation.

③ check the accounts receivable with the buyer.

④ check the prepayment with the supplier.

⑤ check other receivables with other debtors.

⑥ check the inventory.

⑦ check the distribution of recovered profits of various investments.

⑧ Check the projects under construction of fixed assets.

in the process of verifying the above assets, if it is found that it is inconsistent with the book records, it should be transferred to the property loss and overflow account to be processed first, and the reason will be found out and reported as required.

(2) clearing debts. The debts formed in various economic exchanges between enterprises and foreign units should also be carefully cleaned up and dealt with in time. Repay the debts that have expired in time to maintain the reputation of the enterprise, especially not to default on taxes; Attention should be paid to whether there are abnormal funds in other payables.

(3) check the cost. Before preparing the report, we should carefully review the cost carry-over of various production and sales projects. Check whether there are costs of less turnover, more turnover, missed turnover and wrong turnover, which directly affect the truth of the profit and loss of the enterprise, and thus produce a series of consequences, such as paying more taxes and dividing more profits, causing the loss of assets of the enterprise.

(4) Internal account reconciliation. Internal account reconciliation (transfer) is a very detailed preparation work before making statements. The main points are as follows:

① provision for bad debts. The provision for bad debts in this period shall be calculated according to the specified proportion and adjusted in time.

② amortize the prepaid expenses. All expenses to be amortized in this period shall be amortized in this period.

③ provision for depreciation of fixed assets.

④ amortize various intangible assets and deferred assets.

⑤ The enterprise that implements the work efficiency linkage shall accrue the salary payable to the employees according to the regulations.

⑥ resale of the approved property to be processed is excessive. The financial department should promptly put forward opinions and report them to the relevant leaders for examination and approval, and can't keep accounts for a long time.

⑦ accrued interest and expenses according to accrual principle and relevant regulations.

⑧ Enterprises with foreign currency business should also calculate and summarize the profit and loss and adjust the relevant foreign currency accounts.

(5) Trial balance. After completing the above preparations, a trial balance should be conducted to check whether there are any errors in accounting treatment.

(6) checkout. The closing work after trial balance mainly includes the following items:

① Transfer all the profit and loss accounts to the profit account of this year.

② transfer this year's after-tax net profit or loss formed from this year's profit account to the profit distribution account.

③ after profit distribution, prepare the year-end final accounting report.

The above preparations are often carried out at the same time. In enterprises that realize computerized accounting, some of the above preparations can be completed by computer, such as trial balance and checkout. What preparations should be made before compiling consolidated accounting statements

Consolidated accounting statements mainly include consolidated balance sheet, consolidated income statement (or consolidated income statement), consolidated profit distribution statement, consolidated cash flow statement (or consolidated income statement), consolidated profit distribution statement and consolidated cash flow statement (or statement of changes in financial position). Before it is compiled, some preparatory work must be done. In this regard, we will look at what preparatory work needs to be done before the consolidated accounting statements are compiled in the following contents.

consolidated accounting statements are based on the financial statements of the parent company and its subsidiaries, and are compiled by the parent company according to other relevant information. Before the preparation of consolidated financial statements, both the parent company and its subsidiaries should make corresponding preliminary preparations.

(1) the preparatory work of the parent company. Before the preparation of consolidated financial statements, the parent company should make the following preliminary preparations: ① adjust the long-term equity investment of subsidiaries according to the accounting requirements of equity method.

② unify the accounting policies adopted by the subsidiaries, so that the accounting policies adopted by the subsidiaries are consistent with those adopted by the parent company.

③ unify the accounting period of subsidiaries, so that the accounting period of subsidiaries is consistent with that of the parent company.

(2) the preparatory work of the subsidiary. Before the preparation of consolidated financial statements, subsidiaries should not only provide financial statements to the parent company, but also provide the following relevant information to the parent company: ① Accounting policies that are inconsistent with the parent company and their impact amount.

② description of accounting period inconsistent with the parent company.

③ Relevant information about all internal transactions with the parent company and other subsidiaries.

④ relevant information on changes in owners' equity.

⑤ other materials required for compiling consolidated financial statements.

The above content is an introduction to what preparations need to be made before compiling consolidated accounting statements. I hope everyone can understand it. Besides. If it is a business combination under different control, it is necessary to adjust the accounting data of subsidiaries according to the fair value standard of identifiable assets, liabilities and contingent liabilities on the purchase date before processing the consolidated data. Why do you need a series of preparatory work before preparing financial accounting statements?

in order to ensure the quality of statements, full preparations must be made before preparing accounting statements. according to the regulations on financial accounting reports of enterprises, enterprises should prepare accounting statements according to the format and content of accounting statements stipulated by the unified accounting system of the state, and according to the completely registered and verified accounting books and other relevant materials, so that the contents are complete, the figures are true and the calculations are accurate, and they are not allowed to omit or arbitrarily choose. What are the preparations before accounting for profits

In order to correctly reflect the total profits realized by enterprises, before accounting for profits, it is necessary to do a good job in recording account books, checking account facts and adjusting account items. The specific steps are as follows:

(1) Account book records

Account book records are the basis for calculating profits. In order to calculate profits truly and accurately, it is necessary to ensure the truthfulness, completeness and accuracy of account book records, because account books are the basis for recording various business operations and calculating financial results.

you should carefully check the relevant account records to ensure that the accounts are consistent. If any discrepancy is found, the reason shall be found out immediately and corrected.

(II) Account Verification

Because account verification can only ensure the correctness of account records, if the account records are inconsistent with the actual situation of business activities, it will inevitably affect the authenticity of enterprise profits. Therefore, on the basis of account book checking, it is necessary to check the account facts and conduct property inspection. If it is found that the accounts are inconsistent with the facts, it should be based on the physical objects. After approval, the account books should be adjusted to ensure that the accounts are consistent with the facts.

(iii) account adjustment

account adjustment is to adjust and account for the economic business that has occurred in the current period but has not been accounted for, including the income due and the expenses that should be borne in the current period.

the main contents of account adjustment include:

(1) the income of the main business that has been realized but not yet accounted for in this period and the corresponding main business cost.

(2) other business income that has been realized in the current period and has yet to be received and the corresponding main business expenditure.

(3) the realized investment income in the current period but not yet accounted for.

(4) realized interest income from bank deposits and interest expenses on short-term loans that have not been recorded in the current period.

(5) transfer of raw materials collected in this period.

(6) transfer of "false return" of unused raw materials.

(7) Amortization of intangible assets and long-term deferred expenses in the current period.

(8) amortization of long-term deferred expenses incurred in the current period.

(9) provision of employee welfare funds, trade union funds and employee education funds in this period.

(11) Transfer of the loss and overflow of pending property that has been approved for write-off.

(11) Accrual of business tax, urban maintenance and construction tax and education surcharge, provision for bad debts, provision for inventory depreciation, provision for impairment of held-to-maturity investments, provision for impairment of available-for-sale financial assets, provision for impairment of fixed assets and provision for impairment of intangible assets, etc. The adjustment of accounts must be made on the basis of the consistency of accounts and accounts.

after making good preparations before calculating profits, profits can be summarized. The summary of profits, that is, revenue and expenditure carry-over, refers to the centralized carry-over of the balances of various income and expenditure accounts of enterprises in a certain period of time to the "current year's profits" account, so as to calculate and determine the profit and loss. What preparations do accountants need to make before preparing statements?

There are three kinds of accounting statements: balance sheet, income statement and cash flow statement. Before making a statement, you should first summarize all kinds of vouchers and copy the summarized amount to the general ledger. The total debit amount of each subject in the general ledger is equal to the total credit amount. After this work is completed, you can make a balance sheet and a profit and loss statement. The cash flow statement is compiled according to the balance sheet and the profit and loss statement.

what are the preparations before decoration?

what are the preparations before welding when the key is taken, and the property goes through the decoration formalities, water and electricity renovation, waterproofing, sand and gravel upstairs and wall and floor tiles upstairs?

The preparation before welding includes the following three points:

1. Technical preparation

The technical preparations that welders need to carry out before welding are: being familiar with product drawings and understanding product structure; Familiar with the product welding process, understand the welder's certified items required by the product welding joint, and master the welding parameters of the product welding joint.

2. Equipment preparation

The equipment preparation work that the welder needs to do before welding is: inspection and debugging of welding equipment and tooling; Adjust welding parameters, and collect welding materials according to the provisions of welding process.

3, workpiece preparation

a, groove cleaning

Before welding, the welder should check the groove surface, and there should be no cracks, delamination, inclusions and other defects, and should remove oxides, oil stains, slag and other harmful substances within at least 21mm of the inner and outer groove surfaces of the welded joint and the parent metal surfaces on both sides of the groove.

b, welding joint assembly

Use fixture positioning or spot welding directly in the groove to assemble the welding joint, and the assembly shall ensure that the welding spot shall not crack during the welding process, which will not affect the welding of the bottom weld; Control the parameters such as offset, assembly clearance and edge angle not to exceed the provisions of the corresponding product manufacturing and acceptance standards. What are the preparations before the interview?

It is the most direct and effective way to search online what questions the company you want to interview usually asks, and then sum up and think about how to answer them one by one. Of course, self-introduction is the most important, which is an inevitable question to answer. Introduce yourself. After introducing the basic information, answer your own strengths and good things, and be sure to match your position. What are the preparations before the wedding?

A. Six months before the wedding, you should do the following eight things:

(1) Decide the wedding date.

(2) decide the wedding form and budget.

(3) Draw up the guest list, and it's best to think about it comprehensively before screening.

(4) Choose the location and photographer of the wedding photo.

(5) When choosing a dress or purchasing fabrics, you might as well listen to the designer's opinions.

(6) arrange your honeymoon trip. If you need a passport, you should apply now.

(7) Check before marriage, and choose a fitness plan for yourself, and make unremitting efforts to exercise for a good feeling at the wedding.

(8) Start to decorate and decorate the new house, which is where you should pay the most attention.

B。 Three months before you get married, you should do five things:

(1) Buy wedding rings and jewelry

(2) Try on the wedding dress, and you can change it if it doesn't fit.

(3) choose accessories such as veil, shoes, bags and wedding cars.

(4) Have a full-body beauty treatment and consult what daily maintenance should be done within three months.

(5) handle the honeymoon ticket or travel ticket

C. Two months before you get married, you should do four things:

(1) Choose a makeup artist and a hair stylist and try on the clothes.

(2) Take wedding photos.

(3) Determine the best man and maid of honor, and pay attention that they should be unmarried men and women.

(4) Carefully choose several sets of underwear for yourself.

D。 1 months ago, you should do 4 things:

(1) Send an invitation to the officiating party.

(2) Determine the details of the wedding and think about whether there are any omissions.

(3) Identify the on-site photographers and cameramen, and fully communicate with them. They will create memories of your life.

(4) Purchase the items needed for honeymoon.

E。 Two weeks ago, you had to do two things:

(1) Do all the confirmation work, including: the banquet, the number of people, the on-site photographer, the makeup artist and the wedding car.

(2) Send out invitations and notify the guests to confirm whether they will attend.

F。 A week ago, you had to do three things:

(1) Prepare your honeymoon luggage.

(2) Make sure that one person handles matters such as returning things or settling accounts after the wedding, and gradually get rid of the role of project manager.

(3) relax yourself as much as possible.

G。 The day before the wedding, you need to do three things:

(1) Do a hand beauty treatment, a pair of beautiful hands can bring you unexpected happiness.

(2) Take out all the clothes to wear tomorrow and spread them on the back of the chair.

(3) Eat well and sleep well.

H。 On the wedding day, you only need to do one thing, that is, enjoy every moment!

wording of wedding invitations

formal invitations follow a set of fixed wording formats. The more formal the wedding is, the more formal the invitation should be:

1. Use the full name: no nicknames or abbreviations.

2. Write the order of family members clearly.

3. The words "and" should appear.

4. Write the date, week and time clearly.

5. The year doesn't have to appear on the invitation.

6. Attach the location and time sequence of the wedding banquet to the corner of the invitation or attach another page to the card to explain.

do you hear me clearly? Don't make a mistake!

Bride's Beauty Notes

The wedding day is the most important day. The bride must be beautiful, but don't whitewash it too much. So here we talk about what the bride's beauty makeup needs to pay attention to.

First of all, one month before your wedding, you should go to a beautician, ask them to help you choose the cosmetics you need, and ask them to make up your makeup in advance, so as to avoid feeling that the cosmetics and effects are not good on your wedding day, and ask the hairdresser to do your hair first to see the effects.

Then, one week before your wedding, you should take care of your hands, trim your nails, apply some hand cream every day, apply more at night before going to bed, and wear a cotton cloth.