Analyze financial indicators (such as asset-liability ratio, loan turnover rate, etc. ) and make a comparative analysis of the three financial statements.
Question 2: How to write about the operation of an enterprise;
1. "Total assets", "total liabilities", "total net assets" and "paid-in capital" refer to the total assets, total liabilities, net assets and paid-in capital of the company at the end of this year. Based on the company's balance sheet at the end of this year.
2. Output value, turnover, after-tax profit and loss refer to the output value, turnover, after-tax profit or loss of the company this year. Based on the company's profit and loss statement at the end of this year.
For example: total assets (ten thousand yuan) 322
Total liabilities (ten thousand yuan) 246
Total net assets (ten thousand yuan) 76
Paid-in capital (ten thousand yuan) 100
Output value (ten thousand yuan)
Business amount (ten thousand yuan) 606
After-tax profit (ten thousand yuan)
Loss amount (ten thousand yuan) 2 1
Cause of loss:
Due to the bad situation of xx industry, low income and large capital, the company is actively expanding its business channels and striving to turn losses into profits in the new year.
Question 3: The company needs a loan, and the bank requires the company's assets statement. How to write? What is the format? 1, real estate. It must be the property right of the legal person, and the existing value of the property needs to be evaluated according to the market valuation.
2. cars. The head of the household must be the legal person himself, and the current price is estimated after depreciation according to the original purchase price.
3. Valuable arc; Gold, stocks and gold accounts are the same market valuation.
4. Realizable high-priced real estate. Antiques, artworks and other collectibles (identification certificate or purchase certificate issued by auction house is required).
5. Corporate foreign investment. For example, a legal person is also a shareholder of another company and needs to provide a capital verification report and unit certificate.
note:
1. If the company is a sole proprietorship enterprise, the registered capital shall be reduced; If it is a joint-stock or partnership enterprise, the proportion of shares and capital contribution of the legal person shall be stated.
2, low-value consumables, daily necessities, household appliances and other family property belonging to the legal person (necessities of life, joint property of husband and wife) do not write.
Question 4: How to write about the company's operation and capital status? When was the company established, what business it engaged in, how much registered capital, current sales revenue, profit, tax payment and main business partners. Analyze the operation of the enterprise:
First, we should provide internal and external information for analysis. The most important internal information is the financial accounting report of the enterprise, which is a written document reflecting the financial status and operating results of the enterprise, including the main accounting statements (balance sheet, income statement, cash flow statement), schedules, notes to accounting statements, etc. External information is information obtained from outside the enterprise, including industry data and data of other competitors.
Second, according to the financial report: according to the purpose of analysis, it is divided into: financial benefit analysis, asset operation analysis, solvency analysis and development ability analysis; According to different analysis objects, it can be divided into balance sheet analysis, income statement analysis and cash flow statement analysis.
(A) content analysis according to the purpose of analysis
1, wealth management income. That is, the profitability of enterprise assets. Asset profitability is an important issue that users of accounting information care about. The analysis of asset profitability provides decision-making basis for investors, creditors and enterprise managers. The analysis indicators mainly include: return on net assets, capital preservation and appreciation rate, profit rate of main business, multiple of surplus cash guarantee, profit rate of cost and expense, etc.
2. Operating conditions of assets. Refers to the turnover rate of enterprise assets, reflecting the utilization efficiency of economic resources occupied by enterprises. The main indicators are: total assets turnover rate, current assets turnover rate, inventory turnover rate, accounts receivable turnover rate, non-performing assets rate and so on.
3. solvency. The ability of an enterprise to repay short-term debt and long-term debt is an important embodiment of its economic strength and financial situation, and it is also an important measure to measure whether an enterprise operates steadily and the financial risk. The main indicators of analysis are: asset-liability ratio, interest earning multiple, cash flow debt ratio, quick ratio and so on.
4. Develop capabilities. The development ability is related to the sustainable survival of enterprises, as well as the future income of investors and the risk of creditors' long-term claims. The indicators for analyzing the development ability of enterprises are: sales growth rate, capital accumulation rate, three-year average capital growth rate, three-year average sales growth rate, technology investment ratio and so on.
(2) According to the different analysis objects.
1, balance sheet analysis. Mainly from the asset project, debt structure, owner's equity structure and other aspects of analysis. The main analysis items of assets include: cash ratio, accounts receivable ratio, inventory ratio, intangible assets ratio, etc. Debt structure analysis includes: short-term solvency analysis, long-term solvency analysis and so on. The owner's equity structure is an analysis: the proportion of each kind of equity to the total owner's equity indicates the preservation and appreciation of the capital invested by investors and the composition of owner's equity.
2. Analysis of income statement. Mainly from the profitability, operating performance and other aspects of analysis. Main analysis indicators: return on net assets, return on total assets, profit rate of main business, profit rate of cost and expense, sales growth rate, etc.
3. Analysis of cash flow statement. Mainly from the cash payment ability, capital expenditure and investment ratio, cash flow income ratio and other aspects of analysis. The analysis indicators mainly include: cash ratio, current debt cash ratio, debt cash ratio, dividend cash ratio, capital purchase ratio, sales cash ratio, etc.
Question 5: How to write the basic information of the enterprise? In general, the basic information of an enterprise is to highlight its strengths, advantages, weaknesses or deficiencies. If there are few people, the specific number will not be mentioned. If both provinces have offices, it will be said that several provinces and cities have offices.
In principle, the full name, abbreviation, place of registration, time of registration, registered capital, legal person, business scope, business situation, income, spirit, development strategy and history of the company should be stated.
Question 6: How to fill in the total assets of industrial and commercial enterprises: "total assets" in the balance sheet
Total owner's equity: the total owner's equity in the balance sheet.
Total operating income: the sum of "main business income" and "other business income" in the income statement (if "main business income" and "other business income" are not divided in the income statement, it is the amount in the column of "operating income")
Total profit: profit statement "total profit" net profit: income statement "net profit"
Amount of liabilities: "Total liabilities" in the balance sheet.
Tax amount: the total tax amount of all taxes and projects paid this year.
Question 7: How to fill in 20 points of the assets status of the zero-reporting company at the time of publicity? Zero declaration means that the tax amount is zero, but it does not mean that there are no assets or liabilities.
Question 8: How to write about the production and operation of an enterprise? Current operating income (), year-on-year growth (), profit creation (), year-on-year growth (), various expenses, various financial indicators, such as asset-liability ratio, operating profit rate, sales profit rate and so on.
Question 9: How to write corporate profitability? Enterprise profitability refers to the ability of enterprises to make use of various economic resources to obtain profits. It is a comprehensive embodiment of its marketing ability, cash acquisition ability, cost reduction ability and risk avoidance ability, and it is also a concrete embodiment of all aspects of the company's operating results. The quality of enterprise management will be shown through profitability. The analysis of enterprise profitability is mainly based on the balance sheet, income statement and profit distribution table, and a set of index system is constructed through the logical relationship between the items in the table, which usually includes net profit rate of sales, profit rate of cost and expense, return on total assets, interest guarantee multiple, etc. And then analyze and evaluate the profitability. Profitability analysis is an important part of enterprise financial statement analysis, and the following issues should be paid attention to in profitability analysis.
First, we can't just look at the profitability of enterprises from the sales situation.
Profitability analysis of enterprise sales activities is the focus of enterprise profitability analysis. In the formation of enterprise profits, operating profit is the main source, and the level of operating profit depends on the growth rate of product sales. The increase or decrease of product sales directly reflects the production and operation status and economic benefits of enterprises. Therefore, many financial analysts tend to pay more attention to the impact of sales on the profitability of enterprises, trying to analyze and evaluate the profitability of enterprises only according to the changes in sales. However, the factors that affect the sales profit of enterprises include product cost, product structure and product quality, and the factors that affect the overall profitability of enterprises include foreign investment and sources of funds, so it is not enough to evaluate the profitability of enterprises only from sales, and sometimes it is impossible to objectively evaluate the profitability of enterprises.
Second, we should pay attention to the impact of tax policies on profitability.
Tax policy refers to the policies and principles of tax distribution activities selected and established by the state to realize the tasks in a certain historical period. It is the main means for the state to carry out macro-control. The formulation and implementation of tax policy is conducive to adjusting the effective allocation of social resources, providing a fair tax environment for enterprises and effectively adjusting the industrial structure. Tax policy has a very important impact on the development of enterprises. Enterprises that meet the national tax policy can enjoy tax incentives and enhance their profitability. Enterprises that do not meet the national tax policy are required to pay high taxes, which is not conducive to the improvement of corporate profitability. Therefore, there is a certain relationship between the national tax policy and the profitability of enterprises, and the evaluation and analysis of the profitability of enterprises cannot be separated from the evaluation of the tax policy environment they face. However, because tax policy belongs to the external factors that affect the development of enterprises, many financial personnel often only pay attention to the internal factors that affect the development of enterprises, and often ignore the impact of tax policy on the profitability of enterprises.
Third, pay attention to the influence of profit structure on the profitability of enterprises.
The profit of an enterprise is mainly composed of main business profit, investment income and non-recurring project income. Generally speaking, the main business profit and investment income account for a large proportion of the company's profits, especially the main business profit is the basis for the formation of enterprise profits. Non-recurring projects also contribute to corporate profits, but they should not account for a large proportion in the overall profits of enterprises. When analyzing the profitability of enterprises, many financial analysts often only pay attention to the analysis of the total profit of enterprises, but ignore the analysis of the profit composition of enterprises and the influence of profit structure on the profitability of enterprises. In fact, sometimes the total profit of an enterprise is very large. If the profitability of the enterprise is good from the total amount, but if the profit of the enterprise mainly comes from some non-recurring projects or is not created by the main business activities of the enterprise, then such a profit structure often has great risks and cannot reflect the real profitability of the enterprise.
Fourth, pay attention to the influence of capital structure on the profitability of enterprises.
Capital structure is one of the important factors affecting the profitability of enterprises, and the degree of debt management of enterprises directly affects the profitability of enterprises. When the return on assets of an enterprise is higher than the loan interest rate of an enterprise, enterprise debt management can improve the profitability of the enterprise, otherwise enterprise debt management will reduce the profitability of the enterprise. Some enterprises only pay attention to increasing capital investment and expanding the scale of enterprise investment, while ignoring whether the capital structure is reasonable, which may hinder the growth of enterprise profits. In the process of analyzing the profitability of enterprises, many financial personnel also ignore the influence of capital structure changes on the profitability of enterprises, and only pay attention to the independent analysis of borrowed capital or self-owned capital of enterprises, without comprehensively considering whether the structure between them is reasonable, so they cannot correctly analyze the profitability of enterprises.
Verb (abbreviation of verb) attaches importance to asset operation ... >>
Question 10: How to write the operating status of the enterprise? 10 is mainly about the production, sales, payment, profits and taxes paid, assets and liabilities of the enterprise. At the same time, put forward future plans and goals.