Examination And Analysis Of Statement Of Changes In Financial Position

The statement of changes in financial position, also known as the source of funds and the use of tables, is compiled and compiled on the basis of the profit and loss statement and the balance sheet and other related information.

It reflects the source of funds and the whereabouts of funds in a certain period of time. It can provide the reasons for the change of the working capital and the financial position of the enterprise in the current period. It can be found that the collection and use of the enterprise's funds is reasonable.

3.1 check the source of liquidity.

将“本年净利润”与损益表中“净利润”核对;将“固定资产折旧”与“累计折旧”账户核对;“无形资产、递延资产及其他资产摊销”与“无形资产”、“递延资产”账户的贷方发生额核对;将“固定资产盘亏(减盘盈)”与“营业外收入”和“营业外支出”账户的有关内容核对;将“清理固定资产损失(减收益)”和“固定资产清理收入(减清理费)”项目与“固定资产清理”账户核对;将“增加长期负债”项目与“长期借款”、“应付债券”、“长期应付款”账户的贷方发生额核对;将“收回长期投资”项目“长期投资”、“固定资产”、“无形资产”账户核对：将“资本净增加额”与“实收资本”、“资本公积”、“盈余公积”账户的年末数与年初数的差额的合计数核对。

3.2 check

Use projects.

The items of "profit distribution" should be checked with the two level subjects of the "profit distribution" account; the "fixed assets and the net increase in construction projects" items will be checked with the "fixed assets" and "in construction projects" accounts; the "increase of intangible assets, deferred assets and other assets" items will be checked with the "intangible assets" and "deferred assets" accounts; and the items of "repayment of long-term liabilities" and "increase in long-term investment" are respectively "

"And" long-term investment "account check.

3.3 whether the changes in the right liquidity of the review table are real and reliable.

The change of each item of the current fund is listed on the balance of the initial balance minus the end of the relevant items in the balance sheet. In order to fully reflect the causes of the increase and decrease in the liquidity of the enterprise, it is convenient for financial analysis, and does not directly affect the flow.

Certain items should not be overlooked without examination.

3.4 analyze the financial situation of an enterprise.

Through checking the unmistakable report data, we investigate and evaluate the changes in the financial position of the enterprises and analyze the reasons for the changes in the financial position.

The first is to examine the source and application of funds, analyze whether the major financial activities of enterprises conform to the requirements of relevant financial and economic laws and regulations and whether the funds are properly used or not, and cause improper funds; two, the reasons for the increase and decrease of current capital are analyzed; the reasons for the increase and decrease of current assets and current liabilities are reasonable and justifiable; and the three is to analyze the solvency of enterprises, focusing on the analysis of the increase and decrease of the working capital of enterprises, that is, the difference between the current assets and the current liabilities of enterprises. The larger the difference, the stronger the debt paying ability of enterprises.