Introduction To Accounting Information Of Enterprises

　   一、 会计科目的设置

The first requirement of accounting setting is standardization.

The enterprise accounting system announces the names of 85 first level subjects. On this basis, enterprises can add, reduce or consolidate certain accounting subjects according to the actual situation.

So how do we operate it?

(1) reducing or merging certain accounting subjects

The nature of subjects is equivalent, which can reduce or merge subjects.

For example, enterprises with a small quantity of packaging can not include "packaging", and incorporate the packaging into the "raw materials" subject. The industrial enterprises adopting planned cost accounting can set up the material cost difference separately, or do not set up the subject.

"Homemade semi finished products" can be used as a detailed account of production cost and so on.

(two) setting up accounting subjects.

Additional accounting subjects should be set up according to the needs of internal economic management of enterprises.

For example, a group enterprise can set up a "subsidiary company" account for accounting and affiliate business. The subsidiary company should set up a "group exchange" subject. If an enterprise has an after sale rental business, it can add "deferred income" to calculate the difference between the price and the book value of the assets.

(three) pay attention to the setting of table surgery.

From the annual financial reports of listed companies and the interim financial reports audited by registered accountants, the content of off balance sheet information is becoming more and more abundant.

Therefore, we must clearly define the off balance sheet subjects, and the off balance sheet subjects are used to reflect the contingencies, that is, the creditor's rights and liabilities or rights and responsibilities have already been formed, but the accounting matters that have not yet been involved in the change of capital increase or decrease, as well as matters that need to be controlled outside the table.

Such as setting up "rented fixed assets" and other custody accounts of other enterprises' property and materials.

　　二、会计科目的信息披露

Setting up accounting subjects is the basis for compiling accounting statements. The information of accounting statements mainly comes from the account books that are classified and summarized by accounting subjects, and accounting subjects often become items in accounting statements.

Therefore, the final information disclosure provided by accounting subjects is mainly listed as a report item. Most of the information disclosure is very intuitive, that is, the names of most items in the accounting statements are followed by the names of accounting subjects.

However, quite a few accounting items can not be clearly seen in the accounting statements, which makes it easy for people to misunderstand the necessity of setting up the accounting subjects at first, or whether they need to disclose information.

We estimate and take the 85 first level subjects published in the enterprise accounting system as an example to find out the first level subjects which are not directly accounting items.

1. asset class

The assets to be treated are damaged, unrecognized financing charges, material purchases, raw materials, packaging, low value and easily consumed goods, material cost differences, homemade semi finished products, inventory commodities, goods received by installments, goods processed by commissioned processing, consignments sold on commission, trustee sales, cash deposits, bank deposits and other monetary funds.

2. the liabilities and the value of the assets to be pferred.

3. profit and profit distribution of owners' equity.

4. cost production costs, manufacturing costs, labor costs.

5. profit and loss class adjustment in previous years.

Once these accounts are set up and used, they must be disclosed. Then how do they disclose information? Information disclosure is a broad concept. All the information conveyed by financial reports can be called information disclosure.

That is to say, these accounting subjects can be expressed in accounting statements, or information can be disclosed outside the table.

The forms of information disclosure are as follows:

　　(一) 在会计报表内表述

1. in the relevant items listed in the table, the amortized value of "unrecognized financing charges" is listed in the "other long term assets" items of the balance sheet; "the value of the pferred assets" shall be included in the "other current liabilities" items; the adjustment of the "adjustment and adjustment of the previous year's profit and loss" subjects, the actual number of the net profit item or the actual number of the previous year.

2. the balance at the end of the term of the "pferred property loss" shall be pferred to the "management expenses" or "extra expenses" before and after the checkout, and the "labor cost" will be pferred to the "main business cost" or "other business expenses".

3. merge the columns in the items in the table.

For example, the balance sheet inventory items are based on the total balance at the end of the term, such as "material purchase", "raw material", "packaging", "low value and easily consumed goods", "self-made semi finished products", "inventory commodities", "goods issued by installments," "commissioned processing materials", "commissioned sale goods", "commissioned selling goods", "production costs" and other subjects.

The "undistributed profit" project is calculated according to the balance of the profit of the year and the balance of the profit distribution subject.

4. pfer to other accounting subjects, and according to the above method, the balance of the term "manufacturing cost" will be pferred to "production cost" and "labor cost" at the end of the term "manufacturing cost". The end of the "production cost auxiliary production cost" will be pferred to the accounting items such as "production cost, basic production cost", "management cost", "business expense" and "in construction project".

　   (二)在会计报表附注中披露

　　表外科目的信息披露，一般可以在会计报表附注中第十三项——有助于理解和 分析 需要说明的其他事项中说明;“未确认融资费用”等资产科目期末余额较大的，也可以在该项中说明;“受托代销商品”等存货类科目可在资产负债表附注中第九项——报表重要项目中说明。

　　(三)在补充资料中披露

Supplementary information refers to information disclosure which is not required in the table and not in the annotations, as required by generally accepted accounting principles.