What does the financial situation include?

Question 1: What are the contents of financial analysis? The content of financial analysis is mainly divided into external analysis and internal analysis according to the different users of information, and special analysis can be set up. Specifically, the contents of enterprise financial analysis include: financial analysis is a financial activity based on accounting data such as enterprise financial statements and adopting special accounting techniques and methods to analyze the risks and operating conditions of enterprises. It is an important part of the enterprise's production, operation and management activities, as long as its contents include the following parts: (1) Analysis of financial status The financial status of an enterprise is the production and operation results reflected by funds. The assets, liabilities and owners' equity of an enterprise reflect the production scale, capital turnover and the stability of enterprise operation from different aspects. Analyzing the financial situation of enterprises includes: analyzing the capital structure, capital use efficiency and asset use efficiency of enterprises. Among them, the analysis of capital use efficiency and asset use efficiency constitutes the analysis of enterprise management ability, which is the focus of financial situation analysis. Common indicators: current assets turnover rate, inventory turnover rate, enterprise accounts receivable turnover rate, etc. (2) Profitability Analysis The profitability of an enterprise is the direct purpose and power source of the enterprise's capital movement, which generally refers to the ability of an enterprise to obtain profits from sales revenue. Profitability can reflect the business performance of enterprises, so managers, investors and creditors of enterprises attach great importance to and care about it. Common indicators of profitability analysis: main business profit rate, operating profit rate, sales gross profit rate, sales net profit rate, etc. (3) solvency analysis solvency refers to the borrower's ability to repay debts, which can be divided into long-term solvency and short-term solvency. Long-term solvency refers to the reliability of enterprises to ensure timely payment of debts due for one year or more. Its indicators include fixed expenditure guarantee multiple, interest guarantee multiple, total capitalization ratio and debt-to-EBITDA ratio. Short-term solvency refers to the ability of an enterprise to pay debts due within a business cycle of one year or more. Its indicators include cash ratio, working capital, quick ratio and current ratio. (4) Cash flow analysis. Cash flow analysis is a financial evaluation of an enterprise's solvency, profitability and financial needs through cash flow ratio analysis. Commonly used indicators include sales cash ratio, cash liability ratio, cash reinvestment ratio and cash meeting internal demand ratio. (5) Analysis of return on investment. Return on investment refers to the return that an enterprise gets after investing capital. The commonly used indicators for return on investment analysis include return on capital and return on shareholders' equity, return on total assets and return on net assets. (6) Analysis of growth ability. The growth of an enterprise is the development potential formed by the continuous expansion and accumulation of its own production and operation activities, and it is the most concerned issue for investors when choosing stocks for long-term investment. The commonly used indicators of growth ability analysis include profit growth rate, sales growth rate, cash growth rate, net assets growth rate and dividend growth rate.

Question 2: What do you mean by financial situation? Financial status refers to the financial status of fund raising and fund utilization reflected in the business activities of an enterprise in a certain period, which is a comprehensive reflection of the process and results of economic activities of an enterprise in a certain period.

The financial status of an enterprise is the assets and rights of the enterprise in a certain period of time, and it is the performance when the capital movement is relatively static.

Financial status is the status of business activities reflected in the form of value, which is usually reflected by the balance sheet of funds, income statement and related schedules, and is the financial reflection of the results of production and business activities of enterprises.

In American accounting circles, the balance sheet is usually called the statement of financial position. In the currently accepted definition of balance sheet, it is often considered that balance sheet is a statement reflecting the financial situation of an enterprise at a specific time. Obviously, the "financial position" here refers to the balance sheet, that is, everything contained in the balance sheet.

Question 3: What does the financial report include? Content, content, compilation, classification and summary of financial report: Financial report is a written document reflecting the financial status and operating results of an enterprise, including balance sheet, income statement, cash flow statement, statement of changes in owner's equity (which is required to be disclosed in the annual report under the new accounting standards), schedule, notes to accounting statements and financial statements. General international or regional accounting standards have special independent financial reporting standards. "Financial report" is a common term in the world, but the term "financial accounting report" is used in the current relevant laws and administrative regulations in China. In order to maintain the consistency of laws and regulations, the basic standards still do not use the word "financial accounting report", but at the same time introduce the word "financial report", and point out that "financial accounting report" is also called "financial report", thus solving the problem of national conditions in line with international standards. Contents The contents of the financial report: 1. The summary of financial report includes accounting statements and their explanations. The following explains the contents of accounting statements and accounting statements respectively. 2. Accounting statements Accounting statements are written documents prepared regularly by the accounting departments of enterprises and units on the basis of daily accounting, which fully reflect the financial situation and operating results. Accounting statements include balance sheet, income statement and cash flow statement; In addition to the balance sheet, public institutions also have income and expenditure tables, business expenditure tables and business expenditure tables. Accounting statements can be divided into monthly, quarterly, semi-annual and annual reports according to the preparation time. Accounting statements can be divided into internal statements and external statements according to the different objects submitted. The number, content, format and submission time of accounting statements required for internal management shall be formulated by the unit itself; Type, format, index content, compilation time, etc. When submitting accounting statements to the outside world, the unified provisions of the relevant accounting system of the state shall be implemented. 3. Balance Sheet The balance sheet is an accounting statement that reflects all assets, liabilities and owners' equity of an enterprise (taking the enterprise as an example, the same below) on a specific date (year-end, quarter-end and month-end). Theoretical basis of balance sheet. The theoretical basis of balance sheet is assets = liabilities+owners' equity. ② The basic structure of the balance sheet. The balance sheet is divided into two parts: assets on the left and liabilities and owners' equity on the right; According to their own specific project arrangements, the total assets are equal to the sum of liabilities and owners' equity. ③ Function of balance sheet. A. The asset items in the statement explain all kinds of economic resources owned by the enterprise and their distribution. B. The debt items in the statement show the different repayment periods of the debts undertaken by the enterprise, so as to understand the financial risks faced by the enterprise. C. Owner's equity project, which explains the share of equity held by enterprise investors in enterprise assets, so as to understand the financial strength of the enterprise. D it can be used to understand the future financial situation of an enterprise and predict its development prospect. 4. Income statement The income statement is a statement that reflects the operating results and distribution of an enterprise in a certain period. ① Theoretical basis of income statement. The theoretical basis of income statement is income-expense = profit (or loss). ② The basic structure of the income statement. The income statement can be divided into two forms: single step and multi-step. The multi-step format is: product sales revenue minus product sales cost, product sales expense, product sales tax and surcharge equals product sales profit; Plus other business profits, MINUS management expenses and financial expenses, equal to operating profits; Add investment income and non-operating income, and subtract non-operating expenses, which is equal to the total profit; If the enterprise income tax is reduced, it is equal to the net profit. ③ Function of income statement. A. Reflect the formation steps of the total profit of an enterprise, and reveal the internal relations among the components of the total profit. B report users can evaluate the profitability and performance of enterprises. C. It is beneficial for users of statements to analyze and predict the future profitability of enterprises. 5. Cash flow statement The cash flow statement is a statement of changes in financial position based on the cash system. ① The cash flow statement dynamically shows the cash flow generated by various activities in an accounting period. ② The basic structure of cash flow statement. A main table: listed in the following order: cash flow from operating activities, cash flow from investment activities, cash flow from financing activities and exchange rate changes of cash flow affect the net increase of cash and cash equivalents. B. Supplementary information: including three aspects: a. Investment and financing activities that do not involve cash; B. adjust the net profit to cash flow from operating activities; Opening and closing figures of cash and cash equivalents. 6. Description of accounting statements Description of accounting statements refers to a written report formed by analyzing and summarizing the implementation of accounting statements and financial plan indicators, mainly including ..... >; & gt

Question 4: What complete sets of financial statements include balance sheet, income statement, cash flow statement, statement of changes in owners' equity (or statement of changes in shareholders' equity) and notes to financial statements?

1, balance sheet

It reflects the maturity of enterprise assets, liabilities and capital. Long-term solvency, short-term solvency and profit distribution ability.

2. Income statement (or income statement) (ine statement/income statement)

It reflects the income and expenses of the current enterprise and the amount and structure of gains and losses that should be included in the current profits.

3. Cash flow statement

It reflects the ins and outs of enterprise's cash flow and is divided into three parts: business activities, investment activities and fund-raising activities.

4. Statement of changes in equity.

Reflect the increase and decrease of the total owner's equity (shareholder's equity) of the enterprise in this period, including structural changes, especially the gains and losses directly included in the owner's equity.

5. Notes to the financial statements.

Generally include the following items

(1) Basic enterprise information;

(2) the basis for the preparation of financial statements;

(3) A statement of conformity with the accounting standards for enterprises;

(4) Important accounting policies and accounting estimates;

(5) Description of changes in accounting policies and accounting estimates and correction of errors;

(6) Description of important reporting matters;

(7) Other important matters that need to be explained, such as contingencies, commitments, non-adjustment matters after the balance sheet date, related party relationships and their transactions.

In financial statements, if the audit report of accounting firm is attached, its credibility will be higher. Therefore, at the annual general meeting of shareholders, financial statements are generally accompanied by audit reports.

In the annual report of listed companies, according to the listing rules, in addition to financial reports, there are many non-accounting documents such as chairman's operating report and corporate governance report. However, investors are most concerned about the dividend proposal in the company's annual report and the profitability analysis in the financial statements.

Question 5: What are the accounting elements that reflect the financial situation of an enterprise? The United States has 10 accounting elements, while China has only six.

I. Assets

Assets are economic resources owned or controlled by enterprises and can be measured in money. Such as cash, bank deposits and other living money; There are raw materials, finished products, semi-finished products, fixed assets and other things; Intangible things such as patent rights and trademark rights are also assets, and investment is also an asset. Assets need to be controlled. What you rent from others cannot be counted as your own assets, but what you rent from others, although not in your own hands, is still counted as your own assets. Assets must be measurable in money and must be economic resources. The so-called economic resources are things that can make money. Like scrapped machines, they should not be recorded as assets.

Two. debt

Liabilities are debts that can be measured in money and need to be repaid with assets or services in the future. It is divided into current liabilities and long-term liabilities. Current liabilities generally refer to debts repaid in a short period of time, usually within one year or more, but in an operating cycle, long-term liabilities are longer than this. If short-term loans are current liabilities, then bank loans with a term of several years are long-term liabilities. Only current and past businesses will form current debts. Debt arising from anticipated business cannot be regarded as accounting debt. Debt is an economic responsibility to be paid in the future, even if there is no money now. For example, loan interest is generally paid once every six months, but it is recorded every month, and the interest payable is treated as a liability. Liabilities must be assessable and clear debts to be paid in cash or other assets or services in the future, which need to be fully documented.

Third, the owner's rights and interests.

Owner's equity is the ownership of enterprise investors to the net assets of an enterprise, and it is the balance of all assets minus all liabilities of the enterprise. There are two sources of funds, one is the money invested by shareholders, that is, the owner's equity, and the other is the borrowed money, that is, the creditor's money. Because the loan is to be repaid, when the enterprise is not operating well or loses money, the reduced money is the owner's equity, which means that the loss can only be lost to shareholders. Of course, when the enterprise is profitable, the owner's equity will also increase, so the owner's equity is not necessarily equal to the initial investment of shareholders, but increases or decreases with the operation of the enterprise. Owner's equity is different from liabilities. Owner's equity indicates who owns the enterprise and does not need to pay it back. Liabilities indicate who the enterprise owes money to and should pay it back. Owners' equity does not need to pay interest but can participate in dividends, while liabilities need to pay interest but cannot participate in dividends. When an enterprise goes bankrupt and liquidates, it must pay its debts first, and then repay the surplus to investors.

Four. income

Income is the income generated in the operation of an enterprise, and it is the cash inflow that occurs or will occur when the enterprise sells products, provides services or pays off debts. Income must be measurable and well documented in currency and must match the related expenses. Income will lead to the increase of enterprise assets, and the net amount after deducting related expenses will lead to the increase of owner's equity. Therefore, income is an important part of an enterprise's operating results and a basic indicator reflecting its economic benefits.

Verb (abbreviation for verb) cost

Expenses are the expenses incurred by enterprises in the production process. It can be understood as cost. Including all human, financial and material expenditures that can be measured by money, in order to obtain operating income. Expenses generally include materials, labor and expenses. Material refers to matter; Labor refers to labor, which can be understood as the salary of artificial flowers; Expenses refer to various management expenses (which can be understood as the salary of managers), financial expenses (interest payment) and sales expenses (such as advertising expenses). Expenditure should match income, that is, all income should be paid. If the cost increases and the income remains the same, the owner's equity will decrease.

The intransitive verb profit

Income MINUS expenses is profit, and if expenses are greater than income, it is loss.

Question 6: What are the indicators for analyzing personal financial situation? 10 Income status, personal assets status, personal liabilities status, work status and personal expenditure status.

Question 7: What does the statement of financial position mean? Hello, classmate, I'm glad to answer your question!

It is an accounting statement that reflects the financial situation of an enterprise on a specific date or in a certain period. Generally including balance sheet and cash flow statement.

I hope the answer from Gao Dun Online School can help you solve the problem. More accounting questions are welcome to be submitted to enterprises in Gao Dun.

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Question 8: What forms do financial statements include? I'm happy to answer your question. A complete set of financial statements at least includes "four statements and one note", namely balance sheet, income statement, cash flow statement, statement of changes in owner's equity and notes. Interim financial statements include balance sheet and income statement. The annual financial statements include balance sheet, income statement, cash flow statement, statement of changes in owners' equity and notes.

Question 9: How to write about the operation of the enterprise? (Including what aspects) When the company was established, what business it engaged in, how much registered capital, how much current sales revenue, how much profit, how much tax paid, and who are its 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 10: What are the characteristics of financial position? (1) assets

① Definition and basic characteristics of assets

Assets refer to resources formed by past transactions or events of an enterprise, which are owned or controlled by the enterprise and are expected to bring economic benefits to the enterprise.

Assets have the following basic characteristics:

First, assets can directly or indirectly bring economic benefits to enterprises.

Second, assets are owned by enterprises, or even if they are not owned by enterprises, they can be controlled by enterprises.

Third, assets are formed by past transactions or events.

② Asset classification

Assets are divided into current assets and non-current assets according to their liquidity.

(2) Liabilities

① Definition and basic characteristics of liabilities

Liabilities refer to the current obligations that an enterprise expects to lead to the outflow of economic benefits in past transactions or events. Current obligations refer to the obligations that the enterprise has undertaken under the current conditions. Obligations arising from future transactions or events are not current obligations and should not be recognized as liabilities.

Liabilities have the following basic characteristics:

First, paying off debts is expected to lead to the outflow of economic benefits from enterprises.

Second, liabilities are present obligations arising from past transactions or events. For future transactions or events that the enterprise is planning,

Such as the business plan of the enterprise, does not constitute the debt of the enterprise. The transaction or event that caused the debt must have occurred.

② Classification of liabilities

Current liabilities refer to liabilities that are expected to be repaid in a normal business cycle, or are mainly held for trading purposes, or should be repaid within one year (including one year) after the balance sheet date, or the enterprise has no right to postpone repayment for more than one year after the balance sheet date.

(3) Owner's equity

(1) the definition and basic characteristics of owner's equity

Owner's equity refers to the residual equity enjoyed by the owner after deducting liabilities from the assets of the enterprise, and its amount is the balance after deducting liabilities from the assets. The balance of assets minus liabilities becomes net assets, therefore, the owner's equity is actually the ownership of the enterprise's net assets by investors (owners).

Owners' equity has the following basic characteristics:

First, unless there is capital reduction, liquidation or cash dividend distribution, the enterprise does not need to repay the owner's equity;

Second, when the enterprise is liquidated, the owner's equity will be returned to the owner only after all liabilities are paid off;

Third, the owner can participate in the profit distribution of the enterprise by virtue of the owner's equity.

Source of owner's equity:

(1) Capital invested by the owner;

(2) Gains and losses directly included in owners' equity

(3) retained earnings (surplus reserves, undistributed profits)