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所在平台: Udemy |
课程主页: https://www.udemy.com/course/final-account-of-company-d/
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**课程名称：公司财务报表——企业会计** **课程概述：** 本课程深入讲解公司财务报表的编制与解读，重点聚焦根据《公司法》2013年版及其附件III的要求，详细剖析资产负债表和利润表的各项构成要素及其含义。 **主要学习内容：** * **财务报表的意义与要求：** 理解公司财务报表在企业会计中的作用，以及《公司法》2013年版第129条和附件III对财务报表编制的具体规定。 * **资产负债表：** * **资产负债表格式：** 学习标准化的资产负债表格式。 * **资产负债表项目解释：** * **一、权益及负债：** * 股东权益（股本、盈余公积、未分配利润、股东认股权证） * 待分配股份申请款 * 非流动负债（长期借款、递延税项负债、其他非流动负债、长期准备） * 流动负债（短期借款、应付账款、其他流动负债、短期准备） * **二、资产：** * 非流动资产（固定资产、非流动性投资、递延税项资产、长期贷款及预付款、其他非流动资产） * 流动资产（流动性投资、存货、应收账款、现金及现金等价物、短期贷款及预付款、其他流动资产） * **营运周期：** 学习如何计算和展示营运周期。 * **或有负债：** * 理解或有负债的定义，并学习其分类： 1. 未承认的债务索赔（未决诉讼） 2. 公司提供的担保 3. 部分缴足股份的责任 4. 贴现票据 5. 作为抵押品的债券 6. 公司可能承担的其他债务 * **利润表：** * **利润表项目解释：** 1. 经营收入 2. 其他收入 3. 总收入 4. 费用（消耗材料、采购成品、产成品和在制品库存变动、员工福利费用、财务费用、折旧与摊销费用、其他费用） 5. 税前利润 6. 减：税项（调整） 7. 税后利润/本年利润 8. 加：上年利润 合计利润 9. 减：利润分配（转入盈余公积/其他准备/基金、拟分配股利/中期股利、其他利润分配） 盈余或净亏损 * **实践问题：** 提供重要的实践案例供学员练习。 **课程目标：** 本课程旨在帮助学员掌握公司财务报表的编制和分析技能，深刻理解企业财务状况和经营成果，为进一步的财务学习和实践奠定坚实基础。
Final Accounts of CompaniesFinal Account of Company or Financial StatementMeaning of Final AccountsRequirement of Companies Act 2013,section 129Schedule lll companies Act 2013Format of Balance SheetExplanations of Balance sheet itemsI. Equity and Liabilities: (1) Shareholder's funds (a) Share Capital (b) Reserves and surplus (c) Share warrants (2) Share application amount pending allotment (3) Non-Current liabilities (a) Long-term borrowings (b) Deferred tax liabilities (c) Other long-term liabilities (d) Long-term provisions (4) Current liabilities (a) Short-term borrowings (b) Trade payables (c) Other current liabilities (d) Short-term provisionsII. Assets: (1) Non-Current assets (a) Fixed assets (b) Non Current investments (c) Deferred tax assets (d) Long-term loans and advances (e) Other non-current assets (2) Current assets (a) Current investments (b) Inventories (c) Trade receivals (d) Cash and cash equivalents (e) Short-term loans and advances (f) Other current assetsOperating Cycle PeriodStatement showing operating cycle periodContingent LiabilitiesContingent liabilities shall be classified as:- 1. Claims against the company not acknowledge as debt (case pending in court) 2. Guarantees given by the company 3. Liability on partly paid up shares 4. Bill discounted 5. Debenture as a collateral security 6. Other money for which the company is contingent liableStatement of Profit & LossExplanations of statement of P/L items(1) Revenue from operations (2) Other income(3) Total revenue (4) Expenses: i. Material consumed ii. Purchase of finished goods iii. Changes in inventory of W.I.P and finished goods iv. Employee benefit expenses v. Finance cost vi. Depreciation & amortization expenses vii. Other expenses(5) P.B.T (3-4) (6) Less: Tax (Adjustment) (7) Profit after tax/Current year profit (8) Add: Previous year profit Total profit (9) Less: Appropriation of Profit:- a. Transfer to G.R/Other reserve/fund b. Proposed dividend/Interim dividend c. Other appropriation of profit Surplus or net lossSome important Practical Problem for Practice.
