The balance sheet is composed of balance sheet statement items, which are generated by calculating the balance of accounts according to a specific calculation method. (Note the difference between an account and a project).
Generally, it should be filled in according to the closing balance of the assets, liabilities and owners' equity accounts.
Fill in the column according to the balance of the G/L account
(1) Fill in the balance directly according to the general ledger account"Investment in other equity instruments", "deferred tax assets", "long-term amortized expenses", "short-term borrowings", "notes payable", "liabilities held for sale", "trading financial liabilities", "lease liabilities", "deferred income", "deferred tax liabilities", "paid-in capital (or equity)", "other equity instruments", "treasury shares", "capital reserve", "other comprehensive income", "special reserves", "surplus reserve" and other items.
It is due and payable within one year from the balance sheet dateLease liabilities, which is reflected in the item "Non-current liabilities due within one year" (Current liabilities
Long-term amortized expenses"Project (Non-current assetsThe part of the amortization period (or term) that is only one year or less remaining, or the part that is expected to be amortized within one year (including one year).Still "long-term amortization".The items are listed and are not transferred to the "non-current assets due within one year" project;
Deferred earnings"Project (Non-current liabilitiesThe part of the amortization period that is only one year or less remaining, or the part that is expected to be amortized within one year (including one year).Must not be classified as a current liability, which is still included in this item and is not transferred to the item "non-current liabilities due within one year".
(2) Fill in the calculation according to the balance of several G/L accounts
Monetary funds"Item = "Cash on hand" + "Bank Deposits" + "Funds in Other Currencies".
Other payables"Item = "Other payables" + "Interest payable" + "Dividends payable".
Fill in the column according to the balance analysis calculation of the subledger account
Development expenditures= "R&D Expenditure - Capital Expenditure" is filled in the closing balance of the detailed account
Accounts payable"=Credit balance of the active account to which "Accounts Payable" belongs + Credit balance of the active account to which "Accounts Prepaid" belongs
Advance Receipts"=Credit balance of the active account to which "Accounts Receivable" belongs + Credit balance of the active account to which the related "Accounts receivable" belongs.
Tradable financial assets", which should be filled in according to the analysis of the closing balance of the detailed account of the "Transactional Financial Assets" account, from the balance sheet dateMore than a yearExpiration and expected holdingMore than a yearof non-current financial assets at fair value through profit or loss, in".Other non-current financial assets(Non-current assets
Other debt investmentsThe items should be filled in according to the analysis of the detailed account balance of the "Other Debt Investment" account.
From the balance sheet dateExpires within one yearlong-term debt investment, in".Non-current assets that mature within one year(Liquid assets
Purchaseis measured at fair value and its changes are included in other comprehensive incomeExpires within one yearof debt investments, in".Other current assets(Liquid assets
Receivables financingThe items should be filled in according to the analysis of the closing balance of the detailed accounts of the "notes receivable" and "accounts receivable" accounts, reflecting the notes receivable and accounts receivable measured at fair value and the changes thereof are included in other comprehensive income.
Taxes and fees dueThe item should be filled in according to the analysis of the closing balance of the detailed account of the "Tax Payable" account, whereDebit balance,It should be included in the heading "Other current assets" or "Other non-current assets" according to its liquidity.
Non-current assets that mature within one yearNon-current liabilities due within one year"Items should be filled in according to the analysis of the balance of the detailed account of the relevant non-current assets or liabilities items.
Employee compensation payableThe item should be filled in according to the analysis of the closing balance of the detailed account of the "Employee Compensation Payable" account.
Projected liabilitiesThe item should be filled in according to the analysis of the closing balance of the detailed account of the "Projected Liabilities" account;
Undistributed profitsThe item should be filled in according to the closing balance of the "Undistributed Profit" detailed account to which the "Profit Distribution" account belongs.
Columns are calculated based on the balance analysis of G/L accounts and sub-ledger accounts
Long-term borrowingBonds payableThe amount of the item should be calculated and filled in according to the balance of the general ledger accounts of "long-term borrowings" and "bonds payable" after deducting the amount of the detailed accounts to which the "long-term borrowings" and "bonds payable" belong that will mature within one year from the balance sheet date and the enterprise cannot voluntarily extend the part of the repayment obligation (those due within one year are included in the "non-current liabilities due within one year").
Other current assetsOther current liabilitiesThe item should be filled in according to the analysis of the closing balance of the relevant G/L account and the detailed account of the relevant account.
Other non-current liabilities"Items shall be entered on the basis of the closing balance of the relevant account less the amount due for repayment within one year (including one year).
It is based on the net amount of the relevant account balance minus the balance of the allowance account
Assets held for saleLong-term equity investmentGoodwillThe items should be filled in according to the closing balance of the relevant accounts, and if the impairment provision has been made, the corresponding impairment provision should also be deducted.
Construction in progressThe amount of the project should be filled in according to the closing balance of the "construction in progress" and "construction materials" accounts, after deducting the closing balances of the "construction in progress impairment provision" and "construction materials impairment provision" accounts.
Fixed assetsThe item should be filled in according to the closing balance of the "Fixed Assets" and "Fixed Assets Disposal" accounts, minus the closing balances of the "Accumulated Depreciation" and "Fixed Assets Impairment Provisions" accounts.
Intangible assetsInvestment real estateProductive biological assetsOil and gas assets"Items should be filled in according to the closing balance of the relevant account minus the relevant accumulated depreciation (or amortization, depreciation), and if the impairment provision has been made, the corresponding impairment provision shall also be deducted. If the depreciation (or amortization, depreciation) life (or term) is only one year or less than one year, or the part that is expected to be depreciated (or amortized or depreciated) within one year (including one year), it is still listed in the above itemsI do not transfer inFor the item of "non-current assets due within one year", the above-mentioned assets measured at fair value should be filled in according to the closing balance of the relevant account.
Long-term receivablesThe item should be filled in according to the closing balance of the "Long-term Receivables" account, minus the corresponding "Unrealized Financing Gains" account and the closing balance of the relevant detailed account to which the "Bad Debt Provision" account belongs.
Note:Financial lease receivables"Subjects (Confirmation by the lessor) is reported in the long-term receivables item after deducting the closing balance of the corresponding "provision for impairment of financial lease receivables" account. If it matures within one year (including one year) from the balance sheet date, it shall be included in the item of "non-current assets due within one year".
Right-of-use assets"Project (Tenant confirmation), which should be based on the closing balance of the "Right-of-use assets" account, minus the closing balances of the "Accumulated depreciation of right-of-use assets" and "Provision for impairment of right-of-use assets" accounts.
Long-term payablesThe item should be filled in according to the closing balance of the "Long-term payables" and "special payables" accounts, minus the corresponding closing balance of the "Unrecognized Financing Expenses" account.
Comprehensively use the above filling methods to analyze and fill in
Notes receivableThe item should be filled in according to the closing balance of the "Notes Receivable" account and the amount after subtracting the closing balance of the relevant bad debt provision in the "Bad Debt Provision" account.
Accounts receivableThe item should be filled in according to the amount analysis of the closing balance of the "Accounts Receivable" account minus the closing balance of the relevant bad debt provision in the "Bad Debt Provision" account.
Other receivablesThe item should be filled in according to the total closing balance of the "Other Receivables", "Interest Receivable" and "Dividends Receivable" accounts, minus the closing balance of the relevant bad debt provision in the "Bad Debt Provision" account.
PrepaymentThe item should be filled in according to the total debit balance at the end of the period of each detail account to which the "Accounts Prepaid" and "Accounts Payable" accounts belong, minus the closing balance of the relevant bad debt provision in the "Bad Debt Provision" account.
Debt investment"Project (Non-current assetsIt should be based on the closing balance of the relevant detailed account of the "debt investment" account, minus the closing balance of the relevant impairment provision in the "debt investment impairment provision" account, and the long-term debt investment due within one year from the balance sheet date, in ".(Purchaseof debt investments due within one year measured at amortized cost, in".Other current assets(
Contract Assets"And".Contract LiabilitiesThe project should be filled in according to the analysis of the closing balance of the detailed account of the "Contract Assets" account and the "Contract Liabilities" accountSame contractThe contract assets and contract liabilities under the contract shall be to:Netlisted, where the net amount is:Debit balance,If an impairment provision has been made, the amount after deducting the corresponding closing balance in the "provision for impairment of contract assets" account shall also be filled in, and if the net amount is a credit balance, it shall be filled in the "contract liabilities" or "other non-current liabilities" item according to its liquidity.
Inventory"Items" should be based on "material procurement", "raw materials", "issued goods", "inventory goods", "turnover materials", "commissioned processing materials", "production costs".Consignment of goods"Closing balances of other accounts" and".Contract performance costsThe amortization period at the time of initial recognition in the active account of the accountNot more than one yearorA normal business cycleThe total of the closing balances, minus ".Consignment sales of goods"Provision for Inventory Decline" Account Closing Balance and ".Provision for impairment of contract performance costsThe amount after the corresponding closing balance in the account should be filled in, and the amount after the planned costing of materials and the planned costing or selling price accounting of inventory goods should also be filled in according to the amount after adding or subtracting the difference in material cost and the difference between purchase and sale of goods.
Other non-current assets"Items shall be subtracted from the closing balances of the relevant accountswithin a year(including one year).Take it backthe amount after counting, and ".Cost of obtaining the contractAccounts andContract performance costs"The amortization period is at the time of initial recognition in the active account of the accountyearorMore than one normal business cycle, minus the corresponding closing balances in the "Provision for Impairment of Contract Acquisition Costs" account and the "Provision for Impairment of Contract Performance Costs" account.