How to do the fiscal year report?

Question 1: How to make the annual financial statements is still different from that at the end of the month. The accumulation you mentioned is only suitable for the income statement. The balance sheet is a point-in-time report. The biggest difference from the long report is that the beginning of the monthly report is the balance at the end of last month, and the beginning of the annual report is the balance at the beginning of the year. Others generally do not change much. The other is that if you don't carry forward the balance of this year's profit account to the profit distribution every month, then you will have this year's profit balance on your balance sheet every month. There is no profit balance this year in the annual report.

Question 2: How to make the month-end accounting statement (1) fill in the accounting vouchers according to the original vouchers or the original voucher summary table; (2) Register the cash book and deposit journal one by one according to the receipt and payment voucher; (3) according to the accounting vouchers and original vouchers (or summary of original vouchers), register various subsidiary ledgers one by one; (4) Register the general ledger one by one according to the accounting voucher; (5) At the end of the month, the total balance of cash book and deposit journal and the balance of each subsidiary ledger should be checked with the balance of relevant subjects in the general ledger; (6) According to the reconciliation results of general ledger, prepare accounting statements according to the data of general ledger and subsidiary ledger. 2. Accounting processing procedure for summary accounting vouchers (large enterprises with more economic business): (1) Fill in receipt/payment transfer vouchers according to original vouchers or summary tables of original vouchers; (2) Register the cash book and deposit journal one by one according to the receipt and payment voucher; (3) according to the receipt and payment transfer voucher or original voucher or original voucher summary table, register all kinds of subsidiary ledger one by one; (4) According to the receipt/payment transfer voucher, prepare the summary receipt/payment transfer voucher on a regular basis; (5) At the end of the month, register the general ledger according to the summary receipt and payment transfer voucher; (6) At the end of the month, check the balance of the cash book and deposit journal and the total balance of each sub-ledger with the balance of relevant subjects in the general ledger; (7) According to the reconciliation results of general ledger, prepare accounting statements according to the data of general ledger and subsidiary ledger. 3. Accounting processing flow of the account summary table (large enterprises with more economic business): (1) Prepare receipt and payment transfer vouchers according to the original vouchers or the original voucher summary table; (2) Register cash and deposit journals according to receipt and payment vouchers; (3) Register the subsidiary ledger according to the original voucher or the summary table of the original voucher and the bookkeeping voucher; (4) Prepare a summary table of subjects on a regular basis according to accounting vouchers; (5) according to the subject summary table, register the general ledger regularly; (6) Check the cash, deposit journal and subsidiary ledger with the general ledger at the end of the month; Supplement: You must recite this ~ ~ Please work hard ~ ~ It is good for your future work ~ ~ ~ I hope I can help you ~ ~

Question 3: How to make annual financial statements? Usually, annual financial statements include balance sheet and income statement. If the cash flow statement is used to declare to the tax bureau, you should pay attention to the cross-checking relationship between them and the rigor of the data. Maybe I can help you if necessary.

Question 4: How to make annual financial statements? The annual financial statements include three main tables: balance sheet, income statement and cash flow statement, as well as profit distribution table, asset impairment reserve table, value-added tax payable table, owner's equity change table (shareholder's equity change table), segment statements and other relevant schedules.

Preparation process of annual financial statements:

A. Balance sheet

1. The balance at the beginning of the year is filled in according to the "ending balance" column of the balance sheet at the end of last year.

2. Ending balance method: you can directly fill in items according to the ending balance of general ledger accounts.

The main body of the trial implementation of this law includes: transactional financial assets, fixed assets liquidation, long-term deferred expenses, deferred income tax assets, short-term loans, transactional financial liabilities, notes payable, employee salaries payable, taxes payable, interest payable, dividend payable, other payables, deferred income tax liabilities, paid-in capital, capital reserve, treasury shares, surplus reserve, etc.

3. Calculate and fill in the column according to the ending balance of general ledger of several subjects.

Monetary funds = cash on hand+bank deposits+other monetary funds, etc.

4. Calculate and fill in the column according to the subsidiary ledger balance of relevant subjects.

1) accounts receivable = accounts receivable (debit amount)+accounts received in advance (debit amount)

2) accounts payable = accounts payable (credit amount)+prepayments (credit amount)

3) Accounts received in advance = accounts received in advance (credit amount)+accounts receivable (credit amount)

4) Prepayment = Prepayment (Debit Amount)+Payable (Debit Amount)

4. Fill in the column according to the analysis of general ledger and subsidiary ledger.

Long-term loans, long-term receivables and long-term payables are reflected in the subsidiary ledger amount-unrealized gains or expenses-detailed account with the part due within one year.

5. Fill in the column according to the general ledger account and its net allowance account.

Inventory = raw materials+inventory goods+delivered goods+turnover materials and other account balances-inventory depreciation reserve

Held-to-maturity investment = held-to-maturity investment-impairment reserve for held-to-maturity investment

Fixed assets = fixed assets-accumulated depreciation-fixed assets impairment reserve

B. Income statement

According to the principle of income, cost and expense, you can fill in the data in the account.

The basic formula for preparing balance sheet and income statement is still: assets = liabilities+owners' equity.

If there are samples in the annual financial and accounting statements, you should check whether your company has them according to the contents of the samples. Fill it in if you have it, and don't fill it out if you don't.

C. Statement of cash flows

Statement of changes in financial position based on cash. It reflects the dynamic situation of business activities, investment activities and silk capital activities with the inflow and outflow of cash in a certain period.

Situation, reflecting the whole picture of cash inflow and outflow of enterprises.

Cash here refers to cash on hand, deposits that can be used for payment at any time and cash equivalents.

Pay attention to the preparation of reports

1. Fill in the column according to the balance of general ledger account;

2. Calculate and fill in the column according to the balance of several general ledger accounts;

3. Calculate and fill in the column according to the relevant subsidiary ledger balance;

4. According to the balance analysis and calculation of general ledger accounts and detailed accounts, fill in the column;

5. Fill in the column according to the net amount offset by the relevant asset account and its allowance account;

Question 5: How to make monthly accounting statements? Financial statement is a structural statement of enterprise's financial status, operating results and cash flow. Financial statements include balance sheet, income statement and cash flow statement. As a novice accountant, please learn the methods of balance sheet, income statement and cash flow statement with me to facilitate future accounting work.

Methods/steps

Learning: Before compiling tables, we should first understand what the three tables should include, understand the corresponding contents of each item in each table, and learn the accounting equations or methods of the three tables.

Preparation: record all the financial conditions of the company every month, including income, expenditure, tax payment, etc. At the end of the month and at the end of the year, all items are summarized and made into a summary table, which is convenient for making financial statements. Only in this way can the accounts be balanced and consistent, and the authenticity and accuracy of the account books can be guaranteed.

Balance Sheet: After downloading or finding the form, just put the company name and time in the header. According to the project summary table prepared above, fill in the form order. If you need to calculate, calculate according to the accounting equation, and then fill it in the table.

Income statement: the filling method and filling method are the same as the balance sheet, and some data can be found in the balance sheet without re-statistics. Just fill in the calculated data on the balance sheet. If it is not on the balance sheet, fill it in or make statistics separately.

Cash flow statement: the filling method of the statement is the same as that of the balance sheet and income statement, and some data may be filled according to the filling data of the balance sheet and income statement.

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After the three forms are filled out separately, it is recommended to check them again to avoid filling them wrong. It's not good to get the numbers wrong or write more or less.

Question 6: How to make a simple financial statement? Before compiling the report, the accounting subjects should be adjusted, settled and checked to ensure the authenticity and accuracy of the account books.

Financial statements mainly include: balance sheet, income statement and cash flow statement.

1. Balance sheet: a statement that comprehensively reflects the financial status of an enterprise in a specific period. The main content is to list information.

Composition of assets, liabilities and owners' equity. And calculate and fill in the column according to the principle of accounting identity. report

The left side of the table is arranged in the order of current assets, fixed assets, long-term liabilities and owners' equity. floating assets

Production projects are arranged according to working capital. On the right side of the report are current liabilities, long-term liabilities and owners.

Rights and interests order. Relevant items in the balance sheet shall be filled in according to the opening balance and closing balance of relevant accounts.

Column.

2. Income statement: a statement that comprehensively reflects the operating results of an enterprise in a certain period. The main content is to list each one.

The result of matching income with expenses and costs, thus reflecting the benefits realized by enterprises in a certain period.

Run. The relevant items are generally filled in according to the amount of the relevant account.

3. Cash flow statement: a statement of changes in financial position based on cash. It is based on cash inflows and

The outflow reflects the dynamic situation of the enterprise's business activities, investment activities and silk capital activities in a certain period of time.

Situation, reflecting the whole picture of cash inflow and outflow of enterprises.

Cash here refers to cash on hand, deposits that can be used for payment at any time and cash.

Gold equivalent.

Question 7: How to organize the annual financial statements? I haven't been an accountant, but there are many things I can do:

First, make an annual report (balance sheet and income statement). These two reports should be made once a month. When you do this, you must classify the corresponding accounting subjects according to the income and expenditure details (income and expenditure) you register every month.

Second, in fact, your monthly income and expenditure details are just a cash and bank account, so it is more convenient to register with excle. If you want something with images, tell an email and send it to you for reference.

Question 8: What are the four major financial statements of accounting and what are their uses? The answer upstairs is not accurate

Specifically, it includes balance sheet, income statement, cash flow statement and profit distribution statement.

The income statement you mentioned is also a profit and loss statement, but it's called differently. Essentially refers to the same table.

Question 9: What should be done with the income statement in the accounting statement? Compilation method of income statement

"Operating income" item = main business income+other business income

"Operating cost" item = main business cost+other business expenses.

"Business tax" item = general tax is reflected in this item (VAT cannot be reflected here).

The "sales expenses" item reflects the expenses incurred by the enterprise in the process of selling goods.

The "management expenses" project reflects the management expenses incurred by the enterprise.

The "financial expenses" item reflects the financial expenses incurred by the enterprise.

The items of "non-operating income" and "non-operating expenditure" reflect all kinds of income and expenditure that are not directly related to production and operation.

The "income tax" expense item reflects the income tax deducted by the enterprise from the current profit and loss according to the regulations.

Income statement structure

project

I. Operating income

Less: Operating costs

business tax

selling cost

Management cost

Financial expenses (income filled in-)

asset impairment loss

Plus: Net income from changes in fair value (net loss is indicated by "-")

Net income from investment (net loss is filled with "-")