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企业的财务会计部门要定期向职工代表大会做财务预决算报告,报告的内容一般包括两大部分。第一部分是上期财务决算及其评价,第二部分是本期财务预算(计划)。财务决算报告的主要内容是: (一)财务总收支情况:主要说明本期总收入和总支出,以及收支相抵后取得的利润。总收入是指产品销售收入和其他收入两部分。重点应分析说明产品销售收入增减的原因,并把产品销售收入与计划、与上年、与历史最好水平相比较,分析产品销售量变动、销售品种结构变动、销售价格变动对销售收入的影响。总支出是指产品销售总成本支出、总税金支出和营业外收支相抵后的净支出三部
The financial and accounting department of an enterprise shall regularly make a financial and final accounts report to the employee representative assembly. The contents of the report generally include two major parts. The first part is the financial statement of the previous period and its evaluation. The second part is the financial budget (plan) of the current period. The main contents of the financial final report are as follows: (1) Total financial receipts and expenditures: It mainly states the total income and total expenses of the current period, as well as the profits obtained after the balance of revenue and expenditure. Total revenue refers to the two parts of product sales income and other income. The key should analyze and explain the reasons for the increase or decrease in sales revenue of products, compare the sales revenue of products with the plan, the previous year, and the best level of history, and analyze the changes in the sales volume of products, the changes in the structure of sales varieties, and the changes in sales prices to sales revenue. influences. The total expenditure refers to the total cost of product sales, total tax expenditure, and net expenditure after offsetting non-operating income and expenditure.