Do you know the details of Monetary Fund draft
Publish: 2021-05-21 12:10:23
1. As of XX, XX, XX, the total amount of monetary capital of the unit is XX million yuan, which is confirmed by audit as XX million yuan, and the amount of audit adjustment is XX million yuan or not adjusted by audit. Among them, cash is XX million yuan, bank deposit is XX million yuan, zero balance account is XX million yuan
2. It must be listed in the audit draft, even if the balance of bank deposit is zero. Moreover, the bank statement must be provided for verification, which is in line with the rigor of the audit.
3. No
the bank statement should be put together with the monetary fund approval form and detailed statement. It should be reasonable for the office to put it together with the foreign currency ending exchange rate check list. You can ask the relevant filing personnel
in addition, if you work in a firm, don't think you have nothing to do. You can learn from your colleagues and help accountants sort out information
the bank statement should be put together with the monetary fund approval form and detailed statement. It should be reasonable for the office to put it together with the foreign currency ending exchange rate check list. You can ask the relevant filing personnel
in addition, if you work in a firm, don't think you have nothing to do. You can learn from your colleagues and help accountants sort out information
4. 1、 Determine the "net increase of cash and cash equivalents" in the supplementary information
the ending balance of cash = the ending balance of "Monetary Fund" in the balance sheet
the opening balance of cash = the opening balance of "Monetary Fund" in the balance sheet
net increase in cash and cash equivalents = cash balance at the end of the period - cash balance at the beginning of the period
ordinary enterprises seldom have cash equivalents, so this factor is not considered in the formula, if any, it should be filled in accordingly
2 Determine the "net cash flow from financing activities" in the main table
1. Cash received by absorbing investment
= (paid in capital or equity at the end of the period - paid in capital or equity at the beginning of the period) + (bonds payable at the end of the period - bonds payable at the beginning of the period)
2. Cash received by borrowing
= (short-term loan at the end of the period - short-term loan at the beginning of the period) + (long-term loan at the end of the period) 3. Other cash received related to financing activities, such as cash income from the investor's failure to pay the equity penalty on time
4. Cash paid for debt repayment
= (beginning balance of short-term loan ending balance of short-term loan) + (beginning balance of long-term loan ending balance of long-term loan) (excluding interest) + (beginning balance of bonds payable ending balance of bonds payable) (excluding interest)
5 Cash paid for profit or interest repayment
= debit amount of dividends payable + interest expense + interest on long-term loans + interest on Construction in progress + interest on bonds payable - credit balance of "accrued interest" in accrued expenses - bill discount interest expense
6. Other cash paid related to financing activities
such as cash paid for financing expenses Cash paid for financial leasing, cash paid for rection of registered capital (acquisition of the company's shares, return of joint venture investment of joint venture units, etc.), cash paid for the purchase and construction of fixed assets by the enterprise in installments, other than cash paid for the down payment, etc< (3) determine the "net cash flow from investment activities" in the main table
1. Cash received from investment recovery
= (beginning of short-term investment period ending of short-term investment) + (beginning of long-term equity investment period ending of long-term equity investment period) + (beginning of long-term debt investment period ending of long-term debt investment period)
in this formula, If the initial balance on schele is less than the final balance, it shall be accounted for in the cash items paid for the investment<
2. Cash received from obtaining investment income
= investment income of income statement - (ending amount of interest receivable - beginning amount of interest receivable) - (ending amount of Dividend Receivable - beginning amount of Dividend Receivable)
3. Disposal of fixed assets, investment income of income statement and investment income of income statement Net cash recovered from intangible assets and other long-term assets
= credit balance of "fixed assets liquidation" + (ending balance of intangible assets - beginning balance of intangible assets) + (ending balance of other long-term assets - beginning balance of other long-term assets)
4. Other cash received related to investment activities
such as recovering principal of financial leasing equipment, etc< 5 Cash paid for intangible assets and other long-term assets
= (ending balance of construction in progress - beginning balance of construction in progress) (excluding interest) + (ending balance of fixed assets - beginning balance of fixed assets) + (ending balance of intangible assets - beginning balance of intangible assets) + (ending balance of other long-term assets - beginning balance of other long-term assets)
in the above formula, If the balance at the end of the period is less than the balance at the beginning of the period, it shall be accounted for in the net cash recovered from the disposal of fixed assets, intangible assets and other long-term assets< 6. Cash paid for investment
= (ending balance of short-term investment - beginning balance of short-term investment) + (ending balance of long-term equity investment - beginning balance of long-term equity investment) (excluding investment income or loss) + (ending balance of long-term debt investment - beginning balance of long-term debt investment) (excluding investment income or loss)
in this formula, the ending balance on schele is less than the beginning balance, It is accounted for in the cash received from the investment recovery
7. Other cash paid related to investment activities
if the investment is not in place on time, a fine will be imposed< 4. Determine the "net cash flow from operating activities" in the supplementary information
1. Net profit
the item is filled in according to the net profit in the income statement
2. Provision for impairment of assets
provision for impairment of assets = accumulated amount of provision for impairment of assets in the current period
note: the loss of bad debts directly written off is not included
3. Depreciation of fixed assets
depreciation of fixed assets = depreciation in manufacturing expenses + depreciation in management expenses
or: = accumulated depreciation at the end of the period - accumulated depreciation at the beginning of the period
note: depreciation rection e to foreign investment of fixed assets is not considered< 4. Amortization of intangible assets
= intangible assets (opening balance - closing balance)
or = accumulated amount of credit of intangible assets
note: the decrease of foreign investment e to intangible assets is not considered
5. Amortization of long-term unamortized expenses
= long-term unamortized expenses (opening balance - closing balance)
or = cumulative amount of credit of long-term unamortized expenses
6. Decrease of unamortized expenses (minus: increase)
= opening balance - closing balance of unamortized expenses
7 Increase in accrued expenses (less: decrease)
= amount of accrued expenses at the end of the period - amount of accrued expenses at the beginning of the period
8. Loss from disposal of fixed assets, intangible assets and other long-term assets (less: income)
it is filled in according to the analysis of fixed assets liquidation and non operating expenses (or income) Sub Ledger
9. Loss on retirement of fixed assets
shall be filled in according to the analysis of fixed assets liquidation and non operating expenditure Sub Ledger
10. Financial expenses
= interest expense discount interest of notes receivable
11. Investment loss (less: income)
= investment income (debit balance is indicated with a positive sign, credit balance is indicated with a negative sign)
12. Deferred tax credit (less: debit)
= deferred tax (ending amount - beginning amount)
13 Decrease of inventory (decrease: increase)
= Inventory (opening balance - closing balance)
note: the decrease of external investment of inventory is not considered
14. Decrease of operating receivables (minus: increase)
= accounts receivable (opening balance - closing balance) + notes receivable (opening balance - closing balance) + prepayment (opening balance - closing balance) + other receivables (opening balance - closing balance) + prepaid expenses (opening balance - closing balance) - ending balance of bad debt provision
15 Increase (minus: decrease) of operating accounts payable
= accounts payable (closing balance - opening balance) + advance receipts (closing balance - opening balance) + notes payable (closing balance - opening balance) + wages payable (closing balance - opening balance) + welfare payable (closing balance - opening balance) + taxes payable (closing balance - opening balance) + other accounts payable (closing balance - opening balance) The other
generally have no data< 5. Determine the "net cash flow from operating activities" in the main statement
1. Cash received from selling goods and providing services
= main business income in the income statement × 1 + 17%) + other business income in the income statement + (opening balance of notes receivable - ending balance of notes receivable) + (opening balance of accounts receivable - ending balance of accounts receivable) + (ending balance of advance accounts receivable - beginning balance of advance accounts receivable) - ending balance of provision for bad debts of accounts receivable
2 Tax return received
= (opening balance of subsidies receivable - ending balance of subsidies receivable) + subsidy income + accumulated amount of income tax credit in the current period
3. Other cash received related to business activities
= details of non business income, amount of loan in the current period + details of other business income, amount of credit in the current period + other receivables In the specific operation, because the cash flow statement is compiled according to the two main tables and some subsidiary books, the data is difficult to be accurate, and the item is left to the last inverted column, The calculation formula is:
other cash received related to operating activities (formula 2)
= net cash flow from operating activities in the supplementary information - {(1 + 2) - (4 + 5 + 6 + 7)}
the data generated by formula 2 is not very different from that calculated by Formula 1
4. Cash paid for purchasing goods and accepting services
= [main business cost in profit statement + (ending balance of inventory - beginning balance of inventory)] × 1 + 17%) + other business expenses (excluding taxes) + (opening balance of notes payable - ending balance of notes payable) + (opening balance of accounts payable - ending balance of accounts payable) + (ending balance of prepayment - beginning balance of prepayment)
5. Cash paid to and for employees
= accumulated debit amount of "wages payable" in the current period Count + accumulated debit amount of "welfare payable" subject in the current period + endowment insurance fund, unemployment insurance fund, housing accumulation fund in management expenses "Medical insurance fund" + labor protection fee in the cost and manufacturing expenses list
6. Taxes paid
= accumulated debit amount of each subsidiary account of "tax payable" + accumulated debit amount of each subsidiary account of "other accounts payable" + accumulated debit amount of "tax" in "administrative expenses" + relevant tax items in "other business expenses"
that is, all kinds of taxes and surcharges actually paid, excluding input tax< Other cash paid related to operating activities
= non operating expenses (excluding losses from disposal of fixed assets) + management expenses (excluding wages, welfare, labor insurance, unemployment insurance, housing accumulation fund, endowment insurance, medical insurance, depreciation, bad debt provision or bad debt losses, taxes included) + operating expenses Cost and manufacturing expenses (excluding wages, welfare, labor insurance, unemployment insurance, housing accumulation fund, endowment insurance, medical insurance, etc.) + current debit amount of other receivables + current debit amount of other receivables + bank charges
VI. impact of exchange rate change on cash
= exchange gain and loss
the ending balance of cash = the ending balance of "Monetary Fund" in the balance sheet
the opening balance of cash = the opening balance of "Monetary Fund" in the balance sheet
net increase in cash and cash equivalents = cash balance at the end of the period - cash balance at the beginning of the period
ordinary enterprises seldom have cash equivalents, so this factor is not considered in the formula, if any, it should be filled in accordingly
2 Determine the "net cash flow from financing activities" in the main table
1. Cash received by absorbing investment
= (paid in capital or equity at the end of the period - paid in capital or equity at the beginning of the period) + (bonds payable at the end of the period - bonds payable at the beginning of the period)
2. Cash received by borrowing
= (short-term loan at the end of the period - short-term loan at the beginning of the period) + (long-term loan at the end of the period) 3. Other cash received related to financing activities, such as cash income from the investor's failure to pay the equity penalty on time
4. Cash paid for debt repayment
= (beginning balance of short-term loan ending balance of short-term loan) + (beginning balance of long-term loan ending balance of long-term loan) (excluding interest) + (beginning balance of bonds payable ending balance of bonds payable) (excluding interest)
5 Cash paid for profit or interest repayment
= debit amount of dividends payable + interest expense + interest on long-term loans + interest on Construction in progress + interest on bonds payable - credit balance of "accrued interest" in accrued expenses - bill discount interest expense
6. Other cash paid related to financing activities
such as cash paid for financing expenses Cash paid for financial leasing, cash paid for rection of registered capital (acquisition of the company's shares, return of joint venture investment of joint venture units, etc.), cash paid for the purchase and construction of fixed assets by the enterprise in installments, other than cash paid for the down payment, etc< (3) determine the "net cash flow from investment activities" in the main table
1. Cash received from investment recovery
= (beginning of short-term investment period ending of short-term investment) + (beginning of long-term equity investment period ending of long-term equity investment period) + (beginning of long-term debt investment period ending of long-term debt investment period)
in this formula, If the initial balance on schele is less than the final balance, it shall be accounted for in the cash items paid for the investment<
2. Cash received from obtaining investment income
= investment income of income statement - (ending amount of interest receivable - beginning amount of interest receivable) - (ending amount of Dividend Receivable - beginning amount of Dividend Receivable)
3. Disposal of fixed assets, investment income of income statement and investment income of income statement Net cash recovered from intangible assets and other long-term assets
= credit balance of "fixed assets liquidation" + (ending balance of intangible assets - beginning balance of intangible assets) + (ending balance of other long-term assets - beginning balance of other long-term assets)
4. Other cash received related to investment activities
such as recovering principal of financial leasing equipment, etc< 5 Cash paid for intangible assets and other long-term assets
= (ending balance of construction in progress - beginning balance of construction in progress) (excluding interest) + (ending balance of fixed assets - beginning balance of fixed assets) + (ending balance of intangible assets - beginning balance of intangible assets) + (ending balance of other long-term assets - beginning balance of other long-term assets)
in the above formula, If the balance at the end of the period is less than the balance at the beginning of the period, it shall be accounted for in the net cash recovered from the disposal of fixed assets, intangible assets and other long-term assets< 6. Cash paid for investment
= (ending balance of short-term investment - beginning balance of short-term investment) + (ending balance of long-term equity investment - beginning balance of long-term equity investment) (excluding investment income or loss) + (ending balance of long-term debt investment - beginning balance of long-term debt investment) (excluding investment income or loss)
in this formula, the ending balance on schele is less than the beginning balance, It is accounted for in the cash received from the investment recovery
7. Other cash paid related to investment activities
if the investment is not in place on time, a fine will be imposed< 4. Determine the "net cash flow from operating activities" in the supplementary information
1. Net profit
the item is filled in according to the net profit in the income statement
2. Provision for impairment of assets
provision for impairment of assets = accumulated amount of provision for impairment of assets in the current period
note: the loss of bad debts directly written off is not included
3. Depreciation of fixed assets
depreciation of fixed assets = depreciation in manufacturing expenses + depreciation in management expenses
or: = accumulated depreciation at the end of the period - accumulated depreciation at the beginning of the period
note: depreciation rection e to foreign investment of fixed assets is not considered< 4. Amortization of intangible assets
= intangible assets (opening balance - closing balance)
or = accumulated amount of credit of intangible assets
note: the decrease of foreign investment e to intangible assets is not considered
5. Amortization of long-term unamortized expenses
= long-term unamortized expenses (opening balance - closing balance)
or = cumulative amount of credit of long-term unamortized expenses
6. Decrease of unamortized expenses (minus: increase)
= opening balance - closing balance of unamortized expenses
7 Increase in accrued expenses (less: decrease)
= amount of accrued expenses at the end of the period - amount of accrued expenses at the beginning of the period
8. Loss from disposal of fixed assets, intangible assets and other long-term assets (less: income)
it is filled in according to the analysis of fixed assets liquidation and non operating expenses (or income) Sub Ledger
9. Loss on retirement of fixed assets
shall be filled in according to the analysis of fixed assets liquidation and non operating expenditure Sub Ledger
10. Financial expenses
= interest expense discount interest of notes receivable
11. Investment loss (less: income)
= investment income (debit balance is indicated with a positive sign, credit balance is indicated with a negative sign)
12. Deferred tax credit (less: debit)
= deferred tax (ending amount - beginning amount)
13 Decrease of inventory (decrease: increase)
= Inventory (opening balance - closing balance)
note: the decrease of external investment of inventory is not considered
14. Decrease of operating receivables (minus: increase)
= accounts receivable (opening balance - closing balance) + notes receivable (opening balance - closing balance) + prepayment (opening balance - closing balance) + other receivables (opening balance - closing balance) + prepaid expenses (opening balance - closing balance) - ending balance of bad debt provision
15 Increase (minus: decrease) of operating accounts payable
= accounts payable (closing balance - opening balance) + advance receipts (closing balance - opening balance) + notes payable (closing balance - opening balance) + wages payable (closing balance - opening balance) + welfare payable (closing balance - opening balance) + taxes payable (closing balance - opening balance) + other accounts payable (closing balance - opening balance) The other
generally have no data< 5. Determine the "net cash flow from operating activities" in the main statement
1. Cash received from selling goods and providing services
= main business income in the income statement × 1 + 17%) + other business income in the income statement + (opening balance of notes receivable - ending balance of notes receivable) + (opening balance of accounts receivable - ending balance of accounts receivable) + (ending balance of advance accounts receivable - beginning balance of advance accounts receivable) - ending balance of provision for bad debts of accounts receivable
2 Tax return received
= (opening balance of subsidies receivable - ending balance of subsidies receivable) + subsidy income + accumulated amount of income tax credit in the current period
3. Other cash received related to business activities
= details of non business income, amount of loan in the current period + details of other business income, amount of credit in the current period + other receivables In the specific operation, because the cash flow statement is compiled according to the two main tables and some subsidiary books, the data is difficult to be accurate, and the item is left to the last inverted column, The calculation formula is:
other cash received related to operating activities (formula 2)
= net cash flow from operating activities in the supplementary information - {(1 + 2) - (4 + 5 + 6 + 7)}
the data generated by formula 2 is not very different from that calculated by Formula 1
4. Cash paid for purchasing goods and accepting services
= [main business cost in profit statement + (ending balance of inventory - beginning balance of inventory)] × 1 + 17%) + other business expenses (excluding taxes) + (opening balance of notes payable - ending balance of notes payable) + (opening balance of accounts payable - ending balance of accounts payable) + (ending balance of prepayment - beginning balance of prepayment)
5. Cash paid to and for employees
= accumulated debit amount of "wages payable" in the current period Count + accumulated debit amount of "welfare payable" subject in the current period + endowment insurance fund, unemployment insurance fund, housing accumulation fund in management expenses "Medical insurance fund" + labor protection fee in the cost and manufacturing expenses list
6. Taxes paid
= accumulated debit amount of each subsidiary account of "tax payable" + accumulated debit amount of each subsidiary account of "other accounts payable" + accumulated debit amount of "tax" in "administrative expenses" + relevant tax items in "other business expenses"
that is, all kinds of taxes and surcharges actually paid, excluding input tax< Other cash paid related to operating activities
= non operating expenses (excluding losses from disposal of fixed assets) + management expenses (excluding wages, welfare, labor insurance, unemployment insurance, housing accumulation fund, endowment insurance, medical insurance, depreciation, bad debt provision or bad debt losses, taxes included) + operating expenses Cost and manufacturing expenses (excluding wages, welfare, labor insurance, unemployment insurance, housing accumulation fund, endowment insurance, medical insurance, etc.) + current debit amount of other receivables + current debit amount of other receivables + bank charges
VI. impact of exchange rate change on cash
= exchange gain and loss
5. There are two ways to write the audit instructions for the bank deposit cut-off test in the audit manuscript:
1. If there is no abnormality:
audit instructions: according to the bank deposit cut-off test, there is no abnormality in the bank deposit account
2. If there is any abnormality:
audit note: according to the bank deposit cut-off test, we found that the bank deposit account has some problems, such as the inconsistency between the bank deposit balance and the bank statement balance.
1. If there is no abnormality:
audit instructions: according to the bank deposit cut-off test, there is no abnormality in the bank deposit account
2. If there is any abnormality:
audit note: according to the bank deposit cut-off test, we found that the bank deposit account has some problems, such as the inconsistency between the bank deposit balance and the bank statement balance.
6. Just make a record of the voucher for spot check.
it only under special circumstances.
every drawing. How thick the manuscript is
it only under special circumstances.
every drawing. How thick the manuscript is
7. The spot check procere is involved in both the control test and the detail test. If there is no original certificate in the control test, it indicates that the effectiveness of internal control is questionable. If it is a detail test, ask for the original certificate from the audited unit, and if it fails, it will be regarded as a false report.
8. 123700.80 sentences: 100000 erwansan rounded corners
the operation of China's seven hundred amount digital applications, such as one (1), (2), three, four (4), Wu (Wu), Lu (Lu), seven, eight, nine, ten, hundred, thousand, ten thousand, hundred million, (000), zero (Zheng). Don't use one or two, three or four, five or six, seven or eight, zero, nine, ten, read one, send one, or fill in one. Don't use simplified characters. If traditional characters are used in digital writing, such as "Shuang", "Wan", "Yuan" and "Yuan" should also be accepted.
the operation of China's seven hundred amount digital applications, such as one (1), (2), three, four (4), Wu (Wu), Lu (Lu), seven, eight, nine, ten, hundred, thousand, ten thousand, hundred million, (000), zero (Zheng). Don't use one or two, three or four, five or six, seven or eight, zero, nine, ten, read one, send one, or fill in one. Don't use simplified characters. If traditional characters are used in digital writing, such as "Shuang", "Wan", "Yuan" and "Yuan" should also be accepted.
9. Use advanced screening
the list area is all the vouchers
the condition area is the voucher date and voucher number
after screening, it is the same as "cash & quot; Or "bank deposit"; All the relevant documents are available
then pivot the account, debit amount and credit amount.
the list area is all the vouchers
the condition area is the voucher date and voucher number
after screening, it is the same as "cash & quot; Or "bank deposit"; All the relevant documents are available
then pivot the account, debit amount and credit amount.
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