资产负债表各科目填列公式(国外英语资料).docVIP

资产负债表各科目填列公式(国外英语资料) The balance sheet items must be filled in the balance of the year and the ending balance column: ? The balance column method: The figures in the balance column should be filled in according to the figures listed in the balance sheet final balance at the end of last year. If the purpose of this annual balance sheet each name and content does not agree with that of last year, to the purpose at the end of last year balance sheet name and number according to the provisions of the annual adjustment, fill in the year at the beginning of balance column. ? The ending balance column: 1, fill in the column according to the total amount. Such as transactional financial assets, short-term borrowings, payable notes, and payable to employees, the balance of the total accounts is directly filled in; 2, according to the final balance of a few accounts, fill in the column. Such as money project, should according to cash, bank deposit, other monetary funds three general ledger subjects of ending balance of the total in column. (note: the spare cash is not part of the other money, it belongs to other receivables.) Fill in the list according to the outstanding account balance. (1) accounts receivable project, should be based on receivables and advance payments subjects detail course final total debit balance, minus the bad subjects related to provision for the amount of the balance after the provision for bad debts accounts receivable column. (2) the advance money item shall be counted in the final credit balance of the final credits of accounts receivable and pre-receivable subjects. (3) prepayments project, should be based on accounts payable and advance payment subjects belonging to a final total debit balance of detail course, minus the preparation subjects about advance payment provision for the amount of the balance after the provision for bad debts in columns. (4) the accounts payable project shall be filled in according to the final credit balance of the te