What preparations are made before preparing accounting statements?

What preparations are made before the preparation of accounting statements? In order to ensure the quality of accounting statements, adequate preparations must be made before preparing accounting statements, which generally include verifying assets, clearing debts, reviewing costs, internal reconciliation, trial balance and closing accounts.

(1) Verify assets. Verifying assets is an important basic work for enterprises before preparing statements, and it has a large workload. Mainly includes:

① Counting cash and notes receivable.

② Check bank deposits and prepare bank statements.

③ Check the accounts receivable with the buyer.

④ Check the advance payment with the supplier.

⑤ Check other receivables with other debtors.

⑥ Check all stocks.

⑦ Check the distribution of various investment recovery profits.

(8) Check the fixed assets of projects under construction.

In the process of verifying the above assets, if it is found to be inconsistent with the book records, it should be transferred to the property loss account for processing, and the reasons should be found out and reported as required.

(2) Clean up debts. The debts formed by enterprises and foreign units in various economic exchanges should also be carefully cleaned up and dealt with in a timely manner. Timely repay the debts that have expired, safeguard the reputation of the enterprise, especially not default on taxes; Attention should be paid to whether there are abnormal funds in other payables.

(3) Check the cost. Before preparing the report, we should carefully review the cost carry-over of various production and sales projects. Check whether there are costs such as less turnover, more turnover, missed turnover, wrong turnover, etc., which directly affect the real situation of enterprise profits and losses, resulting in a series of consequences such as overpaying taxes and dividing profits, resulting in the loss of enterprise assets.

(4) Internal account reconciliation. Internal account reconciliation (transfer) is a very detailed preparation before making statements. The main points are as follows:

① provision for bad debts. The provision for bad debts in this period shall be accrued in accordance with the prescribed proportion and adjusted in time.

② Amortize prepaid expenses. All expenses that should be amortized in this period should be amortized in this period.

③ Depreciation of fixed assets.

④ Amortize various intangible assets and deferred assets.

⑤ Enterprises that implement work efficiency linkage shall accrue wages payable to employees according to regulations.

⑥ Loss and overflow of approved property to be disposed of. The financial department should put forward opinions in time and report to the relevant leaders for approval, and can't keep accounts for a long time.

⑦ Accrual of interest and expenses according to accrual principle and relevant regulations.

(8) Enterprises with foreign currency business should also calculate and summarize profits and losses and adjust relevant foreign currency accounts.

(5) Trial balance. After completing the above preparations, a trial balance should be made to check whether there are any errors in accounting treatment.

(6) checkout. The closing work after trial balance mainly includes the following items:

① Transfer all profit and loss accounts to this year's profit account.

② Transfer the after-tax net profit and loss of this year formed by this year's profit account to the profit distribution account.

(3) After profit distribution, prepare the year-end final accounts report.

The above preparations are often carried out at the same time. In enterprises that realize computerized accounting, some of the above preparations can be completed by computers, such as trial balance and closing accounts.

What preparations should be made before compiling consolidated accounting statements? Consolidated accounting statements mainly include consolidated balance sheet, consolidated income statement (or consolidated income statement), consolidated profit distribution statement, consolidated cash flow statement (or consolidated income statement), consolidated profit distribution statement and consolidated cash flow statement (or statement of changes in financial position). Before compiling, some preparatory work must be done. In this regard, we will look at what preparations need to be made before the preparation of consolidated accounting statements from the following contents.

Consolidated accounting statements are based on the financial statements of the parent company and its subsidiaries, and are compiled by the parent company according to other relevant information. Before preparing consolidated financial statements, both the parent company and its subsidiaries should make corresponding preparatory work.

(1) Pre-preparation of the parent company. Before preparing consolidated financial statements, the parent company should make the following preliminary preparations: ① Adjust the long-term equity investment of subsidiaries according to the accounting requirements of the equity method.

(2) unify the accounting policies adopted by subsidiaries, so that the accounting policies adopted by subsidiaries are consistent with those adopted by the parent company.

③ Unify the accounting period of subsidiaries, so that the accounting period of subsidiaries is consistent with that of the parent company.

(2) Preparations for subsidiaries. Before preparing consolidated financial statements, subsidiaries should provide the following related information to the parent company in addition to the financial statements: ① accounting policies inconsistent with the parent company and their impact amount.

② Description of accounting period inconsistent with the parent company.

③ Information about all internal transactions with the parent company and other subsidiaries.

(4) Relevant information on changes in owners' equity.

⑤ Other materials required for preparing consolidated financial statements.

The above content is an introduction to what preparations need to be made before the preparation of consolidated accounting statements, and I hope everyone can understand it. Besides. If it is a business combination not under the same control, the accounting data of subsidiaries need to be adjusted according to the fair value standard of identifiable assets, liabilities and contingent liabilities on the purchase date before the consolidated data can be processed.

Why do you need a series of preparatory work before preparing financial and accounting statements? In order to ensure the quality of statements, we must make full preparations before making accounting statements. According to the Provisions on Financial Accounting Reports of Enterprises, enterprises should prepare accounting statements according to the format and content of accounting statements stipulated by the unified accounting system of the state, and according to the records of accounting books and other relevant materials that are completely registered and verified, so as to achieve complete contents, true figures and accurate calculations, and must not be omitted or arbitrarily selected.

What preparations are made before calculating profits? In order to correctly reflect the total profit realized by the enterprise, it is necessary to record the account books, check the accounts and adjust the accounts before making profit accounting. The specific steps are as follows:

(1) account book record

Accounting records are the basis for calculating profits. In order to calculate profits truly and accurately, it is necessary to ensure the truthfulness, completeness and accuracy of account books, because account books are the basis for recording various business activities and calculating financial results.

We should carefully check the relevant books and records to ensure that the accounts are consistent. If any discrepancy is found, the reason shall be found out immediately and corrected.

(2) verify the accounts and facts

Because account book checking can only ensure the correctness of account book records, if the account book records are inconsistent with the actual situation of business activities, it will inevitably affect the authenticity of enterprise profits. Therefore, on the basis of checking the account books, we must also check the facts of the accounts and conduct property inspections. If it is found that the accounts are inconsistent with the facts, the material object shall prevail. After approval, the account books should be adjusted to ensure that the accounts are consistent with the facts.

(III) Account adjustment

Accounting adjustment is to adjust the economic business that has occurred in the current period but has not been accounted for, including the income that should occur in the current period and the expenses that should be borne.

The main contents of account adjustment include:

(1) The main business income realized but not yet accounted for in this period and the corresponding main business cost.

(2) Other business income realized in the current period but not yet received, and the corresponding main business expenses.

(3) Investment income realized in the current period but not yet recorded.

(4) Interest income from bank deposits and interest expenses on short-term loans that have been realized but not recorded in the current period.

(5) Transfer of raw materials collected in this period.

(6) The "false return" transfer of unused raw materials.

(7) Amortization of intangible assets and long-term deferred expenses in the current period.

(8) Amortization of long-term deferred expenses incurred in the current period.

(9) Employee welfare funds, trade union funds and employee education funds are accrued in this period.

(10) Transfer of loss and surplus of pending property that has been approved for write-off.

(1 1) Accrual of business tax, urban maintenance and construction tax and education surcharge payable in this period, as well as provision or adjustment of bad debt reserve, inventory depreciation reserve, held-to-maturity investment impairment reserve, available-for-sale financial assets impairment reserve, fixed assets impairment reserve and intangible assets impairment reserve. The adjustment of accounts must be based on the consistency of accounts.

After doing the preparatory work before calculating the profit, you can summarize the profit. Profit summary, that is, revenue and expenditure carry-forward, refers to the centralized transfer of the balance of various revenue and expenditure accounts of an enterprise in a certain period to the "profit of this year" account to calculate and determine the profit and loss.

What preparations do accountants need to make before preparing statements? Usually, there are three kinds of accounting statements: balance sheet, income statement and cash flow statement. Before making a report, you should first summarize all kinds of vouchers and copy the summarized amount to the general ledger. The total debit amount of each account in the general ledger is equal to the total credit amount. After this work is finished, you can make a balance sheet and an income statement. The cash flow statement is based on the balance sheet and income statement.

What are the preparations before the renovation? After you get the key, the property will go through the renovation procedures, water and electricity transformation, waterproofing, sand and stone upstairs, and the wall tiles will go upstairs, and it will dry up.

What are the preparations before welding? Preparation before welding has the following three points:

1, technical preparation

The welder's technical preparation before welding includes: being familiar with product drawings and understanding product structure; Familiar with product welding technology, understand the certified items of welders required for product welding joints, and master the welding parameters of product welding joints.

2. Equipment preparation

The equipment preparation work that welder needs to do before welding is: inspection and debugging of welding equipment and tooling; Adjust welding parameters and collect welding materials according to the provisions of welding process.

3. Workpiece preparation

A, groove cleaning

Before welding, the welder should check the groove surface for defects such as cracks, delamination and inclusions, and should remove the harmful substances such as oxides, oil stains and slag within at least 20mm of the groove surface inside and outside the welded joint and the parent metal surface on both sides of the groove.

B, welding joint assembly

Use fixture to locate or directly spot weld the welded joint on the groove. When assembling, it should be ensured that the solder joint does not crack during the welding process, which will not affect the welding of the bottom weld. Control the offset, assembly clearance, edges and corners and other parameters not to exceed the provisions of the corresponding product manufacturing and acceptance standards.

What are the preparations before the interview? It is the most direct and effective way to search online what questions the company you interview usually asks, then sum up and think about how to answer them one by one. Of course, self-introduction is the most important, which is an inevitable question to answer. Introduce yourself. After introducing the basic situation, you must match your position when answering your own advantages and advantages.

What are the preparations before the wedding? Six months before the wedding, you should do the following eight things:

(1) fix a wedding date.

(2) Decide the wedding form and budget.

(3) Draw up the guest list, and you'd better think clearly before screening.

(4) Choose the location and photographer of the wedding photos.

(5) Choose dresses or fabrics and listen to the opinions of designers.

(6) arrange honeymoon trips. If you need a passport, you should apply now.

(7) Check before marriage, choose a fitness plan for yourself, and make unremitting efforts to exercise for the good feeling at the wedding.

(8) Start decorating the new house, which is the place you should pay the most attention to.

B. Three months before marriage, you should do five things:

Buy wedding rings and jewelry

(2) Try on the wedding dress and change it if it doesn't fit.

(3) Choose veil, shoes, bags, wedding cars and other accessories.

(4) Do a whole body beauty care and consult what daily maintenance should be done within three months.

(5) handle honeymoon tickets or tourist tickets.

C. Two months before marriage, you should do four things:

(1) Choose a makeup artist and a hair stylist for fitting.

(2) take wedding photos.

(3) Determine the best man and bridesmaid, and pay attention to unmarried men and women.

(4) Carefully choose several sets of underwear for yourself.

D. 1 month ago, you had to do four things:

(1) Send an invitation to the officiating party.

(2) Determine the details of the wedding and think about whether there are any omissions.

(3) Determine the on-site photographer and cameraman, and fully communicate with them. They will create memories of your life.

(4) Buy items needed for honeymoon.

E. two weeks ago, you had to do two things:

(1) Do all the confirmation work, including: banquet, number of people, on-site photographer, makeup artist and wedding car.

(2) Send an invitation letter to inform the guests to confirm whether to attend.

F. A week ago, you had to do three things:

(1) Prepare for honeymoon.

(2) Make sure that a person handles the return of things or check-out after the wedding, and gradually get rid of the role of project manager.

(3) Relax yourself as much as possible.

G. The day before the wedding, you need to do three things:

(1) Do a hand beauty treatment, and a pair of beautiful hands can bring you unexpected happiness.

(2) Take out all the clothes to be worn tomorrow and spread them on the back of the chair.

(3) Eat well and sleep well.

H. On the wedding day, you only need to do one thing, and that is to enjoy every moment!

The wording of the wedding invitation

Formal invitations follow a set of fixed wording formats. The more formal the wedding, the more formal the invitation should be;

1. full name: nicknames or initials cannot be used.

2. Write the order of family members clearly.

3. The word "and" should appear.

4. Write the date, week and time clearly.

5. The year doesn't have to appear on the invitation.

6. Attach the location and time sequence of the wedding banquet to the corner of the invitation or attach another page to the card.

Did you hear me clearly? Don't make a mistake!

Bride beauty notes

The wedding is the most important day. The bride must be beautiful and moving, but don't whitewash it too much. So here we talk about what the bride's beauty needs to pay attention to.

First of all, one month before your wedding, you should go to a beautician, ask them to help you choose the cosmetics you need, and ask them to make up for you in advance, so as not to feel that the cosmetics and the effect are not good on the wedding day, and also ask the hairdresser to do your hair first and see the effect.

Then, one week before the wedding, you should take good care of your hands, trim your nails, apply some hand cream every day, apply more before going to bed at night, and wear cotton gloves to sleep, because many people will see your wedding ring on the wedding day, and rough hands will not look good. During this time, you should trim your eyebrows and clean your teeth. If you don't wear high heels often, try them on at home for half an hour every day from now on, otherwise the new shoes will hurt your feet on the wedding day.

On the day before your wedding, you should get a manicure and then apply nail polish. Pay attention to the color of nail polish to match your lipstick, try on clothes and shoes of the same color again, and modify the inappropriate places.

On the wedding day, before you go to make up, remember to drop a few drops of eye drops into your eyes, which can make your eyes bright all day. Pay attention to the fact that the oil in the food will melt the lipstick when eating.

As long as you are fully prepared in these places, you can become a beautiful and charming bride!

Eight points to pay attention to when choosing bridesmaids

Is it a little frustrating for you to choose who to be the maid of honor? Then the following seven factors can make you no longer embarrassed.

1, family first

How is your family relationship? If sisters or aunts are close, why not ask them to be bridesmaids?

2. Do not ask for anything in return

You don't have to be invited to the wedding, but you must also invite her to get married this time.

3. Fixed point factor

You have to figure out what the bridesmaid will do for you. Do you just give you moral support, or do you expect them to be your right-hand man? In the latter case, don't invite friends who live far away or are too busy. Because they may not be able to help you do these things in time.

4. Don't be stingy

Don't exclude some friends just because they may not be able to afford a dress. If the friends you want to invite happen to be short of money, you can buy them a dress at your own expense.

5. bridesmaid

Bridesmaids don't have to be women. If your best friend is a man, don't immediately list him as an unqualified candidate. At present, many peer teams have members of the opposite sex. In this case, the man on the bride's side is called the bride's best man and the woman on the bride's side is called the groom's maid of honor.

6. Other business

You should also realize that your friends can do other things at your wedding, such as reciting poems, distributing schedules or making them sing for fun.

Step 7 release news

Once the list of bridesmaids is confirmed, it can be announced. The only bad thing is that invited colleagues take it for granted that they want to be bridesmaids. Don't worry about hurting her feelings, a sincere friend will eventually understand any decision you make. Once you have made a decision, cross this item off your marriage list. These marriages never seem to be happy. This task was accomplished by such a project.

Give the groom a heads-up

After the engagement, the groom should immediately start choosing the best man and other best men. The best man is the groom's right-hand man, so he should choose rationally. The best man usually helps the groom get dressed, stays calm during the wedding, warns the groom before the ceremony, takes away the wedding ring and the master of ceremonies, and makes a toast to the bride and groom at the wedding reception. The best man's first task is to be a wedding usher.

About the best man's dress

Once the best man and the best man are decided, the groom will choose clothes for them. Their clothes must be suitable for formal occasions. They must pay for clothes themselves, unless the bride or groom wants to give them clothes as gifts.

About the guest list

The groom should also be responsible for determining his half guest list. It is best for the groom to draw up a long list first, and then work with the bride to gradually reduce the list according to the budget.

About traffic

The groom is responsible for arranging the vehicles for the ceremony and the wedding reception, which can start four months before the wedding. Cost and duration of related services.

About the best man's gift

To thank the best man for his support, the groom will give each of them a gift at the rehearsal dinner. Pen is the best gift that can be used repeatedly, but anything personalized should be the most suitable.

About honeymoon

Nowadays, couples usually decide their honeymoon together, but influenced by tradition, the groom still undertakes most of the work of honeymoon planning and dating, which makes the bride very satisfied.

About assisting the bride

As long as the groom is willing, he can help the bride do all kinds of things besides his own work. The most important thing is that the groom must support and understand the bride.

Determination of "auspicious day"

Choosing when to get married is something that a couple and their parents attach great importance to. In today's society, even-numbered days are popular as auspicious days, such as February 2nd and August 8th. It is believed that the meaning of being in pairs indicates that the husband and wife will love each other and grow old together after marriage, and the homonym of "eight" is "hair", which is also an expectation for future life. Choosing "auspicious day" should seek the opinions of both parents and make arrangements from a scientific point of view.

First, we should consider the reality of both sides' work and study. If one party is studying in his spare time, avoid the tense review date; If one party is engaged in major technical research projects of the unit day and night, the other party will wait patiently for a period of time, and then choose "auspicious day" when good news comes.

Second, we should consider the reality of both families. Choosing "auspicious day" needs to take into account that both elderly people have time to participate and can witness the festive and harmonious scene.

Third, we should consider the physical condition of both sides. If one party is temporarily unwell or sick, it is best not to rush to arrange a marriage, but to make a diagnosis and treatment in time, and then consult after recovery. Otherwise, it may affect the harmony of new life and easily aggravate physical condition. The wedding date should avoid the woman's menstrual period, and the woman should not be ashamed to say it. When choosing an auspicious day, the man should pay special attention to the woman's opinion.

Fourth, we should consider the arrangements of all parties. If the wedding date is unified with holidays, it may be wise. The advantages of doing this are: deep memory; Newly married people wear festive clothes to add spice; Relatives and friends have time to attend the wedding, and the atmosphere is warm. It is economical and festive to entertain relatives and friends at home. However, there are many new people who get married during the holidays, so we should pay attention to booking hotels and motorcades in advance.

Wedding planning scheme

Modern people's social life is busy, and many newcomers choose to hold wedding banquets in hotels, which not only reduces the burden, but also leaves a good impression. It is a beautiful thing in the world to choose to walk the red carpet hand in hand and spend a lifetime with the person you love, and a delicate and romantic wedding banquet is the dream of most newcomers. However, the wedding banquet is an important activity for both families to participate in, which requires planning and consultation in advance.

Five-star wedding banquet

Choose a five-star hotel for a lifetime event? Although the cost is not low, it can make people's dreams come true. On the day when you become a new person, you will really enjoy supreme care and admiration like a prince and princess. The focus of a five-star wedding banquet is "all-round arrangement", with many benefits, such as providing master of ceremonies, wedding planning, free honeymoon suite and so on. Of course, the dishes and services at the wedding reception are first-class enough to make the host and guest happy.

Prom dinner

Young people have new ideas and extraordinary energy, and they don't like to worship heaven and earth in a big way. Many people like to hold dances and offer carnival-like blessings to the wedding together with the guests. This kind of dinner is very foreign, elegant and casual, and the catering method is mostly self-help. When everyone is full, they will release music, sing and dance lightly and have fun.

Afternoon tea lunch

The wedding reception doesn't have to be after the lights are turned on. It's not bad to choose a warm afternoon in a western way! It is a very relaxing way to prepare some exquisite cakes, fruits and drinks, and get together to chat and get to know relatives and friends. Move the location to the outdoor lawn to make the atmosphere more active, design some small games or talk about interesting things between couples. Newcomers will cut cakes, throw flowers and pour champagne into the champagne tower, which will push the banquet atmosphere to * * *.

Jiangjun restaurant wedding banquet

If the budget is not very high and you don't like ostentation and extravagance, then you can choose an economical restaurant to treat everyone to a wedding banquet. "Big Bowl Cheap" restaurant, although the venue is a bit crowded and lacks music and wine decoration, the distance between the host and the guest is closer.

Homemade wedding banquet

A banquet doesn't cost much, but it makes the guests eat and drink enough to go home. This kind of banquet has a typical "local" flavor, and everyone can be informal. Most of the invited guests are neighbors and relatives, and the scene is quite cordial and lively.

The details that make the wedding perfect

Getting married is undoubtedly an exciting day, but in order to prepare for the wedding, the bride and groom-to-be will be troubled by many things and often ignore many details. In order to make the wedding more perfect, please pay attention to the following matters:

Write a letter, write down your vision and dream of a new life, and keep it. Until the years to come. For example, on the 25th anniversary, open it together and see if your life is as you wish.

◇ Print a road map on the invitation so that guests can clearly know the correct location of the wedding.

Draw up a theme for your memory! Matching flowers is also very important. It should be noted that different flowers have different special meanings.

On the wedding day, you can spray your favorite perfume on yourself and your partner, which will make everyone energetic.

If the newlyweds like to break the tradition, draft a special speech for themselves!

◇ Prepare a bride's room in the venue, which can be used for the rest of the bride and also for storing jewelry and clothes.

The groom led his parents into the venue and sat down to show respect.

Ask friends or family members to edit photos or videos of your first meeting and play them in the venue.

Arrange the band to sing or play music on the spot.

Don't forget to surprise your parents on your honeymoon trip with your partner-send them a postcard!

Entertainment Skills of Newcomers at Wedding Reception

Wedding banquets are usually held after the wedding, and most of them have no certain procedures. Brides usually have to change 3-5 different dresses. Newcomers should pay attention to people coming and going, propose a toast, thank guests and send them off, so most of them can't eat. Pay attention to some social skills at the wedding reception!

First of all, understand the background of the guests.

It is very important to have a general understanding of the guests before the wedding reception, because there are both friends of the man and the woman, some of whom may not have been in contact before, so knowing the invitation list and photo album in advance can greatly avoid the embarrassing scene at the wedding reception.

Second, analyze the personality of the guests.

Some of the guests are extroverted and some are introverted, so they should be treated differently: extroverted friends should try to sit with introverted friends, and it is best to sit at the same table with acquaintances. Don't forget introverted friends at the wedding reception. Say hello to them when appropriate, but don't care too much about them, such as forcing a toast.

Third, handle the wine war skillfully.

At the wedding reception, the bride and groom will inevitably be toasted by relatives and friends, but they must be half-hearted. At first, they must not show that the cups are all dry, otherwise getting drunk will not only affect the whole wedding reception, but also ruin the "good thing" of the bridal chamber! Therefore, it is very important to get ready before the wedding reception and choose two best men and bridesmaids who can drink and speak eloquently as shields!

Fourth, work together to deal with entertainment programs.

In the later stage of the wedding banquet, there will be some small games as interludes for newcomers to Doby, which is the most difficult time in the past. At this time, couples should try to show generosity and exhaustion, and try to cater to them, even if there are some relatively three-level programs, such as kissing in public, otherwise the more you wriggle, the more people will boo. This season is a program, the sooner the better. As long as the husband and wife Qi Xin work together, the first "tribulation" in life will be completed, and the historical mission of the wedding banquet will be completed.

Matters needing attention in wedding banquet

The preparation before the wedding banquet is usually divided into three key points, namely, the reception at the door, the banquet occasion and the bride's room. In these three places, artists should pay more attention and keep close contact, so that the wedding on that day can be foolproof. Pay special attention to the bride's room, because the newlyweds will wear a lot of gold ornaments on that day, and often lose the replaced jewelry in crowded and noisy occasions.

Below, in view of the possible situation of general weddings, I propose several coping methods for inexperienced newcomers to prepare in advance.

(1) The staffing of the signature desk is very important. Generally speaking, there are about four people who receive gifts, two receive gifts and two write back cards. If the number of banquet tables is more than 20, it is best to increase the number of signature tables, so as to avoid the influx of guests and cause all the guests to gather at the signature table, which will not only lead to confusion in receiving gifts, but also make the recipients feel embarrassed.

(2) The receptionist should choose people familiar to the relatives and friends of the bride and groom, such as the friend contact of the groom, the friend contact of the bride, the relative contact of the groom and the relative contact of the bride. Let relatives and friends who come to the wedding banquet be greeted as soon as they enter the door, and they are not afraid of the cold.

The number of wedding banquets should be calculated one month in advance, so as not to temporarily add or remove tables, resulting in crowded or too empty wedding occasions. As more and more couples choose to get married in the hotel, whenever there is a fixed holiday or auspicious day, the hotel will be full and the table price will be higher. Therefore, it is not like a simple and grand notarization wedding; The wedding banquet is best held on ordinary days, which is easy to book a table and more cost-effective.

What are the preparations before resigning? 1. The resignation letter is ready.

Step 2 notify your boss

3. Handover work

4. Don't leave a mess for others and leave a good impression on colleagues.