The financial situation is the financial situation statement. The specific preparation steps are as follows:
1. Prepare for the collection, accumulation and sorting of data, including the collection and sorting of data indicators and the investigation of typical cases;
2. The division of labor shall be responsible for the preparation of instructions according to the division of business, which shall be summarized and revised by one person;
3. Discuss together to reach a consensus, organize relevant personnel to discuss, and then start the content preparation;
4. After reviewing and reporting, the financial director or the chief accountant shall report the financial situation statement to the factory affairs meeting, which can be reported only after discussion and approval.
The financial situation statement is the text material formed by the analysis and summary of the implementation of financial and cost plans, the formation of profits and losses, and the reasons for increase and decrease within a certain period of time.
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How to write the financial statement?
1、 Basic information of enterprise production and operation
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（1） The main business scope and other ancillary businesses of the enterprise, as well as the industrial distribution of the business of the enterprise within the consolidation scope of the annual financial statements; The reasons for those not included in the consolidation shall be clearly stated; Information on the number and professional quality of enterprise personnel and staff; Description of report preparation criteria.
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（2） Production and operation of this year, including the output of main products, main business volume, sales volume (export volume, import volume) and year-on-year increase and decrease, and the position in the industry, such as ranking by sales volume; The impact of business environment changes on the production and sales (operation) of enterprises; Adjustment of business scope; Development and investment of new products, new technologies and new processes.
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（3） The expected progress of development and projects under construction and the final accounts of project completion.
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（4） Problems and difficulties in operation, and other business conditions and matters to be disclosed.
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2、 Profit realization, distribution and enterprise losses
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（1） The year-on-year increase and decrease of main business income and the main influencing factors, including sales volume, sales price, sales structure change and new product sales, as well as unsalable product types and inventory quantity that affect sales volume.
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（2） The main factors of cost changes include raw material costs, energy costs, wage expenditures, and the impact of loan interest rate adjustment on profit increase and decrease.
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（3） If the increase or decrease of other business income and expenditure accounts for more than 10% (including 10%) of the main business income, relevant data shall be disclosed by category.
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（4） Major events that affect other income on a year-on-year basis, including investment income, especially the amount and reason of long-term investment losses; The source and amount of subsidy income and the profit after deducting subsidy income; Main matters and amounts affecting non operating income and expenditure.
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（5） Profit distribution
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（6） For the items in the income statement, if the data change range of two periods is more than 30% (including 30%), and accounts for more than 10% (including 10%) of the total profits in the reporting period, the reasons shall be clearly stated.
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（7） The reason for the change of accounting policy and its impact on the total profit, and the impact of the change of accounting estimate on the total profit.
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（8） Others.
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3、 Capital increase/decrease and turnover
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（1） Whether the proportion of various assets, accounts receivable, other receivables, inventory, long-term investment and other changes are normal, and the reasons for increase or decrease; The ratio of long-term investment to owner's equity, year-on-year increase and decrease, reasons, purchase and disposal of subsidiaries and other business units.
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（2） Asset losses, including the main content of the profit and loss of the property to be disposed and its treatment, the reasons for the uncollected accounts receivable and other receivables over three years and the bad debt treatment methods, the causes and effects of long-term backlog of goods and materials, bad long-term investment, etc.
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（3） The proportion of current liabilities and long-term liabilities, the year-on-year increase of long-term borrowings, short-term borrowings, accounts payable and other payables and the reasons; The ability of the enterprise to repay debts and financial risk status; Accounts receivable and other payables over three years, major creditors and reasons for non payment; Overdue loan principal and unpaid interest.
（4） Funds and benefits occupied by enterprises engaged in securities trading, futures trading, real estate development and other businesses.
（5） Corporate debt restructuring and its impact on current profits and losses.
（6） In the items of assets, liabilities and owner's equity, if the data changes in two periods reach more than 30% (including 30%), and account for more than 5% (including 5%) of the total assets in the reporting period, the reasons shall be clearly stated.
4、 Changes in owners' equity (or shareholders' equity)
（1） The retroactive adjustment of accounting treatment affects the change of owner's equity (or shareholder's equity) at the beginning of the year, and the difference between increase and decrease and the reason shall be specified.
（2） Changes in owner's equity (or shareholder's equity) at the beginning of the year and at the end of the previous year due to other reasons, and the difference between increase and decrease and the reasons shall be specified.
（3） Increase and decrease of operating factors in owner's equity (or shareholder's equity) this year
（4） The main objective factors affecting the maintenance and appreciation of state-owned capital and the amount of increase or decrease.
5、 Other matters that have a significant impact on the financial position, operating results and cash flow of the enterprise.
6、 Carry out a comprehensive analysis of the income and expenditure profit indicators of enterprises, explain the causes of the problems from the back of the data, get the business situation of enterprises from the analysis, elaborate on the existing problems, and take specific measures to improve management and improve business performance in the new year.
How to write the basic financial status of the company?
Basic information of enterprise production and operation;
Explain the operation of the enterprise, including its main business scope and operation; Rank the company's position in the industry by sales volume; Percentage of main commodities in the sales market; The number and professional quality of the company's employees and the goal of training and improvement; Problems and difficulties in operation and solutions; Business environment of the company
Enterprise profit realization and distribution
In the statement of profit and profit distribution, although the realization of profits is available, some people may still not understand the statement and prefer to read the financial situation statement. Therefore, the preparer needs to give a brief explanation of the profit and profit distribution of the enterprise this year.
Increase, decrease and turnover of enterprise funds
In the part of capital increase/decrease and turnover status, the company should explain the increase/decrease of various assets and liabilities, owner's equity, profit composition and other items of the company in the current year and the reasons; The turnover rate of inventory, accounts receivable, current assets, total assets and other assets.
Extended data:
The financial status is the status of the business activities of the enterprise reflected by the value form, which is usually reflected by the capital balance sheet, income statement and relevant schedules, and is the financial reflection of the results of the production and operation activities of the enterprise.
In American accounting circles, the balance sheet is often called the statement of financial position. In the currently recognized definition of the balance sheet, it is also often considered that the balance sheet is a statement reflecting the financial position of an enterprise at a specific time point.
Obviously, the "financial situation" here refers to the balance sheet situation, that is, all the contents included in the balance sheet.
How to write the financial statement
Description of financial situation:
State the production and operation status of the company and enterprise; The impact of the enterprise's operating conditions on the financial management model is mainly manifested in the following aspects: the size of the business scale and the requirements for the complexity of the financial management model are different. The purchase environment, production environment and sales environment of the enterprise have a great impact on the realization of the financial management goals. A good environment is conducive to the realization of the financial management goals, and on the contrary, it hinders the realization of the goals.
Specify the profit realization and profit distribution; The essence of profit is the manifestation of enterprise profit. Profits are not only the same in quality, but also the same in quantity. The difference between profits is that surplus value is for variable capital, and profits are for all costs.
Specify the increase or decrease of capital and capital turnover; Whether the proportion of various assets, accounts receivable, other receivables, inventory, long-term investment and other changes are normal, and the reasons for increase or decrease; The ratio of long-term investment to owner's equity, year-on-year increase and decrease, reasons, purchase and disposal of subsidiaries and other business units.
State the tax payment; Taxes refer to all taxes and surcharges incurred by an enterprise other than enterprise income tax and VAT allowed to be deducted. It usually includes the consumption tax, business tax, urban maintenance and construction tax, resource tax, education surcharges, etc. paid by taxpayers according to regulations, as well as the land use tax, vehicle and ship tax, property tax, stamp tax, etc. The property tax, vehicle and vessel tax, land use tax, stamp tax, etc. paid by the enterprise, which have been deducted from the management fees, will not be separately deducted as the sales tax.
Write down the changes of various properties and materials; The retroactive adjustment of accounting treatment affects the change of owner's equity (or shareholder's equity) at the beginning of the year, and the difference between increase and decrease and the reason shall be specified.
Write down other matters that need to be explained. The reason for the change of accounting policy and its impact on the total profit, and the impact of the change of accounting estimate on the total profit.
Development materials The financial situation statement is a written report that analyzes and summarizes the financial and cost conditions of a unit within a certain accounting period, and is also an important part of the financial accounting report. The financial statement statement comprehensively provides the production, operation and business activities of companies, enterprises and other units. Analysis and summary of business performance and existing problems and deficiencies are important data for users of enterprise financial accounting reports, especially unit heads and national macro management departments to understand and assess the production, operation and business activities of each unit.
The main business scope and other ancillary businesses of the enterprise, as well as the industrial distribution of the business of the enterprise within the scope of consolidation of the annual financial statements; The reasons for those not included in the consolidation shall be clearly stated; Information on the number and professional quality of enterprise personnel and staff; Description of report preparation criteria.
Production and operation of this year, including the output of main products, main business volume, sales volume (export volume, import volume) and year-on-year increase and decrease, and the position in the industry, such as ranking by sales volume; The impact of business environment changes on the production and sales (operation) of enterprises; Adjustment of business scope; Development and investment of new products, new technologies and new processes.
The expected progress of development and projects under construction and the final accounts of project completion. Problems and difficulties in operation, and other business conditions and matters to be disclosed.
