财务分析报告论文模板

时间:2018-01-02 编辑:焕敏 手机版

  导语:财务报告是反映企业财务状况和经营成果的书面文件,包括资产负债表、利润表、现金流量表、所有者权益变动表(新的会计准则要求在年报中披露)、附表及会计报表附注和财务情况说明书。以下是小编整理财务分析报告论文模板开题报告的资料,欢迎阅读参考。

  一、 基本情况

  1、 历史沿革 。 公司实收资本为 万元,其中: 万元,占93.43%; 万元,占5.75%; 万元,占0.82%。

  2、 经营范围及主营业务情况我 公司主要承担 等业务。上半年产品产量:

  3、 公司的组织结构(1)、 公司本部的组织架构 根据企业实际,公司按照精简、高效,保证信息畅通、传递及时,减少管理环节和管理层次,降低管理成本的原则,现企业机构设置组织结构如下图:

  4、 财务部职能及各岗位职责

  (1)、 财务部职能(略)

  (2)、财务部的人员及分工情况财 务部共有x人,副总兼财务部部长x人、财务处处长x人、财务处副处长x人、成本价格处副处长x人、会计员x人。

  (3)、 财务部各岗位职责(略)

  二、 主要会计政策、税收政策

  1、 主要会计政策公 司执行《企业会计准则》《企业会计制度》及其补充规定,会计年度1月1日—12月31日,记账本位币为人民币,采用权责发生制原则核算本公司业务。坏账准 备按应收账款期末余额的0.5%计提;存货按永续盘存制;长期投资按权益法核算;固定资产折旧按平均年限法计提;借款费用按权责发生制确认;收入费用按权 责发生制确认;成本结转采用先进先出法。

  2、 主要税收政策

  (1)、 主要税种、税率主 要税种、税率:增值税17%、企业所得税33%、房产税1.2%、土地使用税x元/每平方米、城建税按应交增值税的x%。

  (2)、 享受的税收优惠政策车 桥技改项目固定资产投资购买国产设备抵免企业所得税。

  三、 财务管理制度与内部控制制度

  (一) 财务管理制度(略)

  (二) 内部控制制度

  1、 内部会计控制规范——货币资金

  2、 内部会计控制规范——采购与付款

  3、 物资管理制度

  4、 产成品管理制度

  5、 关于加强财务成本管理的若干规定

  四、 资产负债表分析

  1、 资产项目分析

  (1)“银行存款”分析银 行存款期末xx7万元,其中保证金x万元,基本账户开户行: ;账号:

  (2)“应收账款”分析应 收账款余额:年初x万元,期末x万元,余额构成:一年以下x万元、一年以上两年以下x万元、两年以上三年以下x万元、三年以上x万元。预计回收额x万元。

  (3)“其他应收款”分析 其他应收款余额:年初x万元,期末x万元。余额构成:一年以下x万元、一年以上两年以下x万元、三年以上x万元。预计回收额x万元。

  (4)“预付账款”(无)

  (5) “存货”分析期 末构成:原材料x万元、低值易耗品x万元、在制品x万元、库存商品x万元,年初构成:原材料万元、低值易耗品x万元、在制品x万元、库存商品x万元。原材 料增加x万元,低值易耗品减少x万元,在制品增加x万元,库存商品减少x万元。

  (6)“长期债权投资”(无)

  (7)“长期股权投资”分析对 xxxx有限公司投资,账面余额x万元。

  延伸阅读(英语版 ):

  1. Basic information

  1. Historical evolution. The company's paid-in capital is RMB 10,000, of which: RMB 10,000 yuan, 93.43%; Yuan, 5.75%; Yuan, 0.82%.

  2. Business scope and main business conditions, our company mainly undertakes the business. Product output in the first half of the year:

  3, the company's organizational structure (1), the company headquarters of the organization structure According to the actual enterprise, the company in accordance with the lean, efficient, ensure smooth information, delivery timely, reduce administration and management level, reduce the management cost principle, the enterprise organization set up organization structure as follows:

  4. Finance department functions and responsibilities

  (1) functions of finance department (abbreviated)

  (2), the finance department personnel and division of the ministry of finance of x, vice President and finance minister x, the present x, the bursar's office, deputy director of the people, the cost price, deputy director of the x x, accountant x.

  (3) responsibilities of the financial department

  Major accounting policies and taxation policies

  1, the company main accounting policies "accounting standard for business enterprises" "enterprise accounting system" and its supplementary provisions, accounting year January 1 - December 31, its functional currency into renminbi, adopt the accrual principle accounting business of the company. Bad debts shall be made up of 0.5% of the final balance of accounts receivable; The inventory shall be based on perpetual inventory system; Long-term investment according to equity method; The depreciation of fixed assets shall be calculated according to the average life law; The borrowing expenses shall be confirmed according to the accrual basis; Income expenses shall be confirmed according to the accrual basis; The cost balance is adopted first-out method.

  2. Major tax policies

  (1), the main types of taxes, principal of taxes, tax rates: 17% 17% 17% of value added tax, enterprise income tax, house property tax, land royalities x yuan per square metre, urban construction tax in accordance with the VAT payable x %.

  (2) enjoy tax preferential policies for fixed asset investment purchase of domestic equipment to credit enterprise income tax.

  Iii. Financial management system and internal control system

  (1) financial management system (abbreviated)

  (2) internal control system

  1. Internal accounting control standard -- monetary fund

  2. Internal accounting control specification -- purchasing and payment

  3. Material management system

  4. Product management system

  5. Some provisions concerning the strengthening of financial cost management

  Iv. Balance sheet analysis

  1. Asset project analysis

  (1) "bank deposit" analysis of the bank deposit of the bank account for the end of the term of RMB xx70,000, of which the margin of RMB 10,000 yuan, the basic account opening bank: Account:

  (2) analysis of the "accounts receivable" should collect accounts: x ten thousand yuan, at the beginning of the end of the semester x ten thousand yuan, the balance of composition: x ten thousand yuan, more than a year of no more than one year two years under x ten thousand yuan, more than two years ten thousand yuan, less than three years but not more than three years the following x x ten thousand yuan. Estimated recall of x million yuan.

  (3) "other receivables" to analyze other receivables balance: RMB 10,000 at the beginning of the year and RMB 10,000 at the end. The balance is made up of RMB 10, 000 yuan, more than two years, 10 years and more than 10 years. Estimated recall of x million yuan.

  (4) "prepaid account" (no)

  (5) "inventory" of analysis at the end of the period: raw materials x x ten thousand yuan, ten thousand yuan, running stores in products x ten thousand yuan, inventory goods x ten thousand yuan, at the beginning: raw materials x ten thousand yuan, ten thousand yuan, running stores in products x x ten thousand yuan ten thousand yuan, inventory goods. The raw material is expected to increase by 10,000 yuan, and the low-value consumables will be reduced by x million yuan, the products will be increased by x million yuan, and the inventory will be reduced by x million yuan.

  (6) "long-term debt investment" (no)

  (7) "long-term equity investment" analysis of investment in XXXX co., LTD.

[财务分析报告论文模板]相关文章:

1.财务分析报告毕业论文

2.关于财务论文

3.财务绩效论文

4.财务会计类论文

5.财务毕业的论文

6.财务论文选题

7.试论财务的预算论文

8.2018财务毕业论文

9.财务毕业论文

10.大专财务毕业论文

财务分析报告论文模板相关推荐