Preparation of cash flow statement -- the voucher law
One, the main feature of the law of accounting vouchers
Accounting vouchers to vouchers for compiling the cash flow statement data sources, the voucher is divided into a number of categories, which directly reflects the inflows and outflows of cash. This method features:
The 1 data directly from the accounting vouchers. A voucher record amount should be listed in the statement of cash flows, should be in accordance with the accounting principle of priority according to the documents involved in the accounting subjects to make a judgment. A complete accounting voucher contains four basic elements : accounting, bookkeeping, the amount of data and the direction. Cash flow statement mainly based on these four to have preparation.
2 accounting subjects are divided into two types. Accounting subjects can be divided into cash and non-cash class two class. Cash subjects include: first, the cash; the bank deposits; other monetary funds; the reserve fund; the short-term securities ( cash ). Non cash class of subjects, a chart of accounts in addition to the above subjects other than cash accounting subjects.
3 vouchers are divided into three categories. In all accounts into cash and non-cash category two categories on the basis of, all accounting vouchers according to the related accounting subjects are divided into three categories: 1 double gold class certificate, this kind of proof of charge to an account debit and credit sides are cash subjects. The double class certificate, this kind of accounting voucher borrowing both sides not cash in subjects with class. The single gold class certificate, this kind of proof of charge to an account debit and credit sides only one side is cash class of subjects, which can be further divided into Dan Jinliu human vouchers and single gold out of class certificate.
Application of 4 basic principles of the law of proof of charge to an account.
( 1) double gold, double class certificate the recorded amount are not in the cash flow statement reflect.
( 2) a single gold class certificate the recorded amount should and must be listed in the cash flow of a row of a table inside, do not leak again. Accounting vouchers if debit cash credit cash class subjects, subjects, such documents record the amount will be treated as cash inflows; conversely, certificate and the recorded amount should be regarded as the cash outflow.
( 3) list of selection. If the voucher is a single gold class certificate, as documented by the amount shown on cash flow statement specific row should be determined by the objective content of priority system, namely the basis evidence for keeping account the specific content selection list row.
The above basic principles can be summarized as: double Jin Shuangfei to exclude, single gold certificates are not heavy leakage; borrow gold loan than inflow, outflow from loan is; whether the list to see list of subjects, go see abstract.
Two, evidence for keeping account method application
Following the statement of cash flow in the main project, cash flow and cash flow from two aspects to illustrate selected business voucher method application.
Business 1: some enterprise product sales revenue 207000 yuan, value-added tax rate of 17%. Among them: received the payment has been deposited in a bank 100000 yuan, receive a commercial acceptance bill of exchange 100000 yuan, the balance owed.
Borrow: deposits held in banks 100000
Notes receivable 100000
Credit: the main business income of 207000
Tax payable -- should pay value added tax ( VAT ) 35190
In this case, only 100000 yuan debit cash credit cash class subjects, subjects, documents belonging to a single gold into class certificate. From the analysis on content should be included in the report" sales of goods, provision of services " cash received from.
Business 2: bank deposit 117000 yuan to buy the batch of material, material in transit. The material price: 100000 yuan, special invoices for value-added tax on value added tax 17000 yuan.
Goods in transit through: 100000
Tax payable -- should pay value added tax ( VAT ) 17000
Loan: bank deposit 117000
In this case documents belonging to a single gold out of class certificate. Among them: 100000 yuan", included in the purchase of goods receive services paid cash" project", 17000 yuan in taxes and fees paid" project. If in the case of the credit subjects using the" accounts payable", then the certificate belongs to non class certificate, do not involve cash flow.
3 : the bank opened for business bank draft for $200000, to buy a batch of value to be 135000 yuan, pay rent $50000 ship. Receiving bank to bank balance notification 15000 yuan.
( 1) borrow: Other Monetary Fund 200000
Loan: bank deposit 200000
( 2) borrow: 135000 of raw materials
Management costs -- rent 50000
Borrow: Other Monetary Fund 185000
( 3) borrow: deposits held in banks 15000
Borrow: Other Monetary Fund 15000
In this case there are 3 accounting certificate. ( 1), ( 3) two is a double gold class certificate, not on cash flow statement reflect. Document (2 ) included in the" 135000 yuan in the purchase of goods, receive services paid cash" project, 50000 yuan in" operating lease payment of cash" project.
4: the adoption of commercial acceptance bill of exchange settlement and sales product batch, price 25000 yuan. 4250 yuan of duty on value added tax, received a total of 29250 yuan of bank a, hold this draft to the bank for discount, discount interest is 2000 yuan.
( 1) borrow: accounts receivable -- the 25000 payment
Notes receivable -- 4250 value-added tax
Credit: the main business income of 25000
Tax payable -- should pay value added tax ( VAT ) 4250
( 2) borrow: deposits held in banks 27250
Loan: loan receivable -- 23000
Notes receivable -- 4250 value-added tax
( 3): financial costs by 2000
Loan: loan receivable -- 2000
In this case the analysis can be found, to flow into the enterprise 's price is 25000 yuan, flow of value added tax is 4250 yuan, while the outflow of corporate interest 2000 yuan, net cash flows for 27250 yuan. In" sales of goods, provision of services " cash received from the following 23000 yuan, in the" tax refund received" project the following 4250 yuan. Can also be in the " sales of goods, provision of services " cash received from the following 25000 yuan, in the" tax refund received" project the following 4250 yuan", in the distribution of dividends, profits or cash payments for interests" project the following 2000 yuan.
5 business : the marketing staff travel reimbursement reimbursement 1800 yuan, cost of sales 2000 yuan, also 200 yuan cash balance.
( 1) borrow: administration cost -- travel 1800
Cost of sales 2000
Loan: alternate gold 3800
( 2): 200 by cash
Loan: alternate gold 200
In the case of the document (1 ) is a single gold out of class certificate, should be in " payments relating to other operating activities cash" project the following 3800 yuan. Document ( 2 ) is a double gold class certificate, not on cash flow statement reflect.
6: business enterprise wages 300000 yuan, including: management staff wages 110000 yuan; workshop management staff wages 40000 yuan; straightforward production worker salary 120000 yuan; in the construction workers wages 30000 yuan.
( 1) borrow: administration cost 110000
Manufacturing expense 40000
120000 of the cost of production
In build a project 30000
Loan payable employees: 300000
( 2): employee compensation payable by 300000
Loan: bank deposit 300000
In this case the certificate (1 ) belonging to the double class certificate. Document (2 ) 300000 yuan in the inclusion of" paid to and for employees of cash" project.
Business 7: this period call transaction of stock investment 15000 yuan and 5000 yuan investment income.
Borrow: deposits held in banks 20000
Credit: the transaction monetary assets 15000
5000 investment income
In this case the certificate belongs to Dan Jinliu human documents, should be 20000 yuan will be included in the " cash received from investments" project.
Business 8: purchased a need to install the production equipment, open check payment equipment purchase price 50000 yuan, value added tax 8500 yuan and transportation costs 1000 yuan.
Borrow: in build a project 59500
Loan: bank deposit 59500
In this case documents belonging to a single gold out of class certificate, should be included in the" 59500 yuan for the purchase or construction of fixed assets, intangible assets and other long-term assets" item.
Business 9: investors 100000 yuan to the monetary funds investment made in the denomination of 1 yuan of 80000 shares of stock, fund deposit bank.
Borrow: deposits held in banks 100000
Loan: paid-in capital of 80000
Capital surplus capital premium -- 20000
In this case documents belonging to a single gold into class certificate, should be 100000 yuan will be included in the" cash received from investment project".
Business 10: the enterprise cash to repay short-term loan 25000 yuan, repay the loans due within one year of 100000 yuan, 12500 yuan pay interest on a loan. With the resolution of the shareholders' meeting, enterprise profit distribution plan to investors in accordance with the distribution of cash dividend of 15000 yuan.
( 1): short-term loans borrowed 25000
The long-term loan 100000
The financial cost of 12500
137500: cash loan
( 2) borrow: Profit Distribution -- dividends payable 15000
Loan: dividends payable 15000
In this case the certificate ( 1) belonging to a single gold out of class certificate, should be " long-term loan" and" short term" subjects amount and 125000 yuan for inclusion in the" repayment of debt" project, will finance costs 12500 yuan in" Yin Li, profit or cash payments for interests" project. Document (2 ) belonging to the double class certificate, not on cash flow statement reflect.
Three, evidence for keeping account method analysis of advantages and disadvantages
From the above example visible, use voucher law to weave the cash flow watch can overcome the defects of present compilation method operation, has the following advantages: simple operation. Voucher law only will be double gold, double class certificate excluded, all single gold class certificate listed in the cash flow statement, and a cash inflow and outflow direction stick out a mile. After cash subjects beginning, ending balance check, exclude the calculation error, can be identified successfully compiled list, thus eliminating the need for the T account method and working sheet method adjust entries of time and trouble, simplified the work. To provide reliable, timely information. Because the data directly from the accounting vouchers, to minimize data in other accounting information carrier to adjust, processing and transmission of error rate. In order to vouchers as a starting point to weave the cash flow watch work can be carried out at any time, and can be connected with the balance sheet and income statement at the same time, so as to shorten the production time of cash flow statement. The consistent with the accounting staff of thinking and working habits. Process for the preparation of accounting documents method follows the traditional accounting procedures, consistent with the accounting staff of thinking and working habits, more present compilation method of" push"," adjust" and other specific operation method is apt to accept and grasp.
Voucher method for overcoming the defects of the present compilation method at the same time, there are also shortcomings, mainly: first, the manual preparation of cash flow statement, larger workload. If a lot of certificate, certificate of classification of the larger workload; according to the document abstract judgment in the amount of cash flow table column and row, need some work experience. Secondly, the cash flow statement is shown all the cash flow, the enterprise shall be disclosed in the notes reconciliation of net profit to cash flow management information, if the voucher law adjusted net profit, there will be a large number of repeated labor. Once again, the financial enterprises such as commercial banks, securities companies and insurance companies because of industry and trade
业务1：某企业产品销售收入207 000元，增值税税率为17％。其中：收到的货款已存入银行1 00 000元，收到商业承兑汇票100 000元，余款尚欠。
借：银行存款 100 000
应收票据 100 000
应收账款 42 190
贷：主营业务收入 207 000
代写应交税费——应交增值税(销项税额) 35 190
业务2：以银行存款117 000元购入材料一批，材料尚在运输途中。其中：材料价款100 000元，增值税专用发票上增值税税额17 000元。
借：在途物资 100 000
应交税费——应交增值税(进项税额) 17 000
贷：银行存款 117 000
本例中凭证属于单金流出类凭证。其中：100 000元列入“购买商品、接受劳务支付的现金”项目，17 000元列入“支付的各项税费”项目。若本例中贷方科目使用“应付账款”，则凭证属于双非类凭证，不涉及现金流量。
业务3：用银行存款开出银行汇票200 000元，以此购人一批价值为135 000元的材料，支付船舶租金50 000元。收到开户银行转来银行汇票余款通知15 000元。
(1)借：其他货币资金 200 000
贷：银行存款 200 000
(2)借：原材料 135 000
管理费用——租金 50 000
贷：其他货币资金 185 000
(3)借：银行存款 15 000
贷：其他货币资金 15 000
本例中有3张记账凭证。(1)、(3)两张是双金类凭证，不在现金流量表上反映。凭证(2)中135 000元列入“购买商品、接受劳务支付的现金”项目，50 000元列入“经营租赁支付的现金”项目。
业务4：公司采用商业承兑汇票结算方式销售产品一批，价款25 000元．增值税4 250元，收到价税共29 250元的商业承兑汇票一张，公司持此汇票到银行办理贴现，贴现利息为2 000元。
(1)借：应收票据——货款 25 000
应收票据——增值税 4 250
贷：主营业务收入 25 000
应交税费——应交增值税(销项税额) 4 250
(2)借：银行存款 27 250
贷：应收票据——货款 23 000
应收票据——增值税 4 250
(3)借：财务费用 2 000
贷：应收票据——货款 2 000
本例经分析可认定，流入企业的货款是25 000元，流人的增值税是4 250元，同时流出企业利息2 000元，净现金流人为27 250元。在“销售商品、提供劳务收到的现金”项目下列23 000元，在“收到的税费返还”项目下列4 250元。也可以在“销售商品、提供劳务收到的现金”项目下列25 000元，在“收到的税费返还”项目下列4 250元，在“分配股利、利润或偿付利息支付的现金”项目下列2 000元。
业务5：营销人员报销差旅费1 800元，报销销售费用2 000元，还备用金余款200元。
(1)借：管理费用——差旅费 1 800
销售费用 2 000
贷：备用金 3 800
业务6：企业发放工资300000元，其中包括：管理人员工资110000元；车间管理人员工资40 000元；直接生产工人工资120 000元；在建工程人员工资30 000元。
(1)借：管理费用 110 000
制造费用 40 000
生产成本 120 000
在建工程 30 000
贷：应付职工薪酬 300 000
(2)借：应付职工薪酬 300 000
贷：银行存款 300 000
业务7：本期收回交易性股票投资本金15 000元及投资收益5 000元。
借：银行存款 20 000
贷：交易性金融资产 15 000
投资收益 5 000
业务8：外购一台需要安装的生产设备，开出转账支票支付设备的买价50 000元、增值税8 500元和运输费1 000元。
借：在建工程 59 500
贷：银行存款 59 500
业务9：投资者以100 000元的货币资金投资取得本企业面值1元的股票80 000股，款项已存人银行。
借：银行存款 100 000
贷：实收资本 80 000
资本公积——资本溢价 20 000
业务10：企业以现金偿还短期借款25 000元，偿还一年内到期的长期借款100 000元，支付借款利息12 500元。同日经股东大会决议，企业按照利润分配方案向投资者分派现金股利15 000元。
(1)借：短期借款 25 000
长期借款 100 000
财务费用 12 500
贷：库存现金 137 500
(2)借：利润分配——应付现金股利 15 000
贷：应付股利 15 000
本例中凭证(1)属于单金流出类凭证，应将“长期借款”与“短期借款”科目金额之和125 000元列入“偿还债务支付的现金”项目，将财务费用12 500元列入“分配殷利、利润或偿付利息支付的现金”项目。凭证(2)属于双非类凭证，不在现金流量表上反映。