Financial statements should truthfully express the financial status and operating results of enterprises, and financial statements are the main means to reveal the financial information of enterprises. The following is the practical experience of preparing and analyzing financial statements for everyone. I hope you like it!

The so-called financial statement analysis is an economic management activity based on financial statements, adopting scientific evaluation standards and applicable analysis methods, and following standardized analysis procedures to compare and analyze the financial status, operating results and cash flow of enterprises, so as to judge, evaluate and predict the financial status, operating conditions and operating performance of enterprises. The purpose of enterprise financial statement analysis is mainly to provide information users with more intuitive information they need. At the same time, for different information users, the purpose of enterprise financial statement analysis is different. For investors, we can decide whether to invest by analyzing the assets and profitability of enterprises; For creditors, it is necessary to analyze the risks and returns of loans to decide whether to lend to enterprises, and to analyze the liquidity and profitability of assets to understand their short-term and long-term solvency. For operators, financial analysis is to improve financial decision-making, operating conditions and operating performance. Due to the differences in the analysis purposes of financial statements, different analysis purposes may use different analysis methods and focus on different assessment data indicators.

As a comprehensive course, financial statement analysis integrates the relevant knowledge of economics, management, accounting, financial accounting, management accounting, financial management, auditing, economic law and econometrics, and is a process of applying the principles of these disciplines. As the main channel for companies to disclose basic information, financial statements not only reflect the company's operating conditions, but also provide reference for managers' decision-making. They are also important means and tools to describe the company's financial situation, operating results and cash flow in special accounting language, so that all stakeholders of the enterprise can understand the business management process and its results, and play a vital role in measurement and supervision. However, this course is by no means a mechanical and simple combination of the above subjects. In the process of learning, learn from the knowledge of other disciplines, accumulate experience and innovation in application, and constantly enrich the course itself.

This course mainly focuses on: whether the economic activities reflected in the financial statements of enterprises are true or false; Whether the business performance of the enterprise is getting better or worse; How risky it is to hold shares or creditor's rights of the enterprise; Where will the future of the enterprise go? How to understand the authenticity of enterprise financial statements; How to read audit opinions; If there is no cash flow statement attached; How to sketch out the cash flow of enterprise's operating activities through the internal relationship between statements? According to different goals, different structures and different levels of analysis methods have been formed.

Experience in the training mode of financial statement preparation and analysis Article 2 The analysis of financial statements must first know the accounting principles. The principle of accounting is to classify income and expenditure according to different categories, such as main business income, investment income and other business income. Expenditure includes expenses, main business expenses and other business expenses. Accounting classifies all kinds of income and expenses according to the nature of business and accrual basis, which is beneficial to the final accounting. Compiling accounting statements at the end of the period is to further classify similar subjects into the same project, which is the reverse process of analyzing statements, and constantly analyze the income and expenditure of each detailed subject from the information in the statements.

The ratio analysis method is commonly used in the analysis of financial statements, and the calculation of the ratio has a basic principle: the denominator chooses items with a single nature, the numerator chooses items with different connotations, and the ratio is used to simplify and compare complex large numbers. The scope of comparison includes the comparison of different projects in the same period, the comparison of the same project in different periods, the comparison of different industries and the comparison of different marketing operation modes in the same industry.

The main purpose of financial statement analysis is to see the amount and authenticity of profits. The comparison of profits is mainly in the following aspects: 1, income, 2, expenditure, 3, comparison of income and expenditure. The income of general enterprises is divided into: main business income, other business income and investment income. The main business income usually accounts for a large part of the income. Investment income and other business income are easily suspected of related transactions and profits. Related party transactions may transfer benefits through unfair transactions. These details need to be determined through detailed accounts and notes to statements. As far as expenditure items are concerned, the expenditure of the main business is usually related to the main business. When the ratio of expenditure to income is different from that of the same industry, if it is not the difference between operation and marketing, it is necessary to check the subsidiary ledger. The income and expenditure ratio should also be compared with the previous income and expenditure ratio. Check the subsidiary ledger for those with large expenses accounting. Similarly, other business expenses should also be distinguished from other business income.

Fairness is the main inspection point of related party transactions.

On September 13- 16, the author had the honor to attend a training course on financial statement analysis held in accounting net, China.

The so-called financial statement analysis refers to a discipline of financial statement analysis, which takes financial statements as the main basis, adopts certain standards and uses scientific and systematic methods to analyze and evaluate the financial situation, operating results and cash flow statement of enterprises, and takes financial statement analysis as the main body to provide basis for decision makers. This course mainly uses financial statements * * * balance sheet, income statement, cash flow statement and statement notes * * * as the carrier to analyze the solvency, operational ability, profitability and development ability of enterprises, so as to obtain the operating conditions and operating results of enterprises and finally analyze the development prospects of enterprises. Through the study of financial statement analysis, I have a further understanding of financial statement analysis.

Profitability index has always been the main financial index that investors refer to or even rely on directly when making investment decisions. Investors should pay more attention to the future cash inflow and outflow of a company's assets and liabilities, that is, the future profitability, and should not pay too much attention to the comprehensive profitability indicators with little information. In fact, the net profit index is not as useful as the gross profit rate or operating profit rate index for decision-making. In the cash flow statement, we should pay attention to the net cash flow generated by operating activities and ignore the net cash flow generated by investment activities.

Through training, participating financial personnel learn how to analyze financial statements, provide more effective reference for decision makers, and provide guarantee for timely adjustment of strategies and resolution of risks.

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