I give personal companies
accountant, I found very little financial knowledge to understand the boss, I use my many years of financial and accounting know-how and understanding with the boss to try to answer some accounting problems.
Today I sort out these elements, made here, I hope to tell you of.
are interested,
PULSERA TRANSPARENTE CON LOGO XB, answer the following questions to test yourself as a boss, the degree of financial understanding:
answer
1. you understand the coverage of the accounting work it?
2. casually seeing for personal business when the accounting is irresponsible it?
3. you can peruse accounting books it?
4. You can read accounting reports?
5. Do you understand financial management?
6. Accounts receivable turnover days less the better it?
7. liabilities rate of 40% right?
8. borrowings to purchase the equipment workers own assets?
9. Cash is sovereign these words, right?
10. profit margins higher, the better it?
points out, right? If you buffet 60 or more, congratulations in the near future show that you have the financial knowledge or understanding; hit 60 points or less, do not lose center, then I will jot one after different in the post where the boss ought grab of financial knowledge, to ensure you hit the last 90 points, playing 100 or maybe oh.
first step - understanding accounting perception
in accounting system, there is a massive family, with corporate accounting, governmental accounting, Public Accounting; in corporate accounting, the further into financial accounting, cost accounting , Financial Accounting; now there tax accounting, forensic accounting,
PULSERA AZUL CON LOGO XB, and so on.
ago, the accounting profession in the campus, as well as management accounting. It was the accounting is divided into two categories: financial accounting and management accounting, the former called the outer accounting, which is called the inner accounting. In fact the implementation of management accounting can be very few enterprises disburse more care to financial management.
as a boss, you do not absence to be skilled in accounting, but absence to know how money is come, but also know how it did at least have in idea the list. Usually, when you account for accounting work, with some professional saying, let him know you're not an outsider, he does not defiance to Mongolia you work efficiency.
anyone case it, understand the point of financial accounting, financial management, understand the point, at least make a higher class of enterprise management level.
one, accounting elements
in accounting to all economic activities of enterprises are divided into 6 parts, called the six elements, namely assets, liabilities, equity, revenue, expenses and profits.
assets, liabilities, equity reflects the financial condition, income, expenses, profit is reflected in operating results. The first three elements of financial statements is called the poise page, after the three elements of the accounting statement called the income statement.
start below detail.
(a) the concept of asset
textbooks is this: assets refer to the company's quondam transactions alternatively events, owned alternatively controlled at the enterprise, is anticipated to impose one economic amuse in the resources.
it plainly, the power to govern the tangibles and intangibles, are your assets. The notion of the hereafter do not mention, and to understand the main.
example: Stock in cash, bank deposits, sales of receivables owed, goods and other current assets, owned properties, equipment and other fixed assets, as well as trademarks, patents and other intangible assets. How come no material, at a time you use this feature and cost, is your asset.
(b) Liabilities
buying assets, he himself not have enough money, we must take foreign debt, on honor goods,
PULSERA CAMUFLAJE CON LOGO XB, which is debt.
such as bank loans, is owed to the bank; accounts payable, is owed to the buyer; tax payable is owed to the Inland Revenue Department; to handle the job, is owed to the workers. Those who owe that debt.
(c) equity ownership interest
, also known as equity, the corporation began putting their money when the investors, business for some time, enterprises have accumulated the money, which belonged to Equity.
with the formula: assets - liabilities = owner's equity business in
can see things that are assets, such as materials, achieved goods, production equipment, plant, and can not see the intangible assets; When your cash stream or buy goods on credit by the amount of money so that debt; assets minus liabilities, is the owner's equity, and that is really your own family attribute. If the debt is greater than assets, called insolvent enterprises are bankrupt, this is no one wants to see.
correlating the three elements upon, case in point: a group of corporate purchasing equipment needs 80 million, you have merely 30 million, how do? 50 million from a bank loan you, so put the equipment to buy behind. Now the company's financial situation is: 80 million of assets, liabilities 50 million, 30 million equity.
(d) Revenue
daily sales of goods and services is to obtain revenue.
If you are a business producing rice cooker, then the income of selling rice cooker is called income.
(e) costs in the cost accounting elements
is a big concept, including the costs, taxes and surcharges, during the cost.
costs, manufacture is the cost of production, business is the purchase cost.
taxes and surcharges, including the business tax and expense tax, as well as metropolis livelihood and construction tax.
cost a total of three periods: management fees, operating expenses, financial expenses.
(f) profit
profit, that is, results of operations, sub-operating profit, total profit and net profit.
income, expenses, profits, an example of these three elements:
the common taxpayer, if you are a plant, a rice cooker sales this month, 500 yuan, the unit cost of 300 yuan, the sales process will have cost 100 greenbacks.
income is 500 yuan, the cost is 300 +100 = 400 yuan, profit is 500-400 = 100.
way to tell a story: the end of an accounting monetary statements reported to the boss, the boss base in this month's management fee of 18 yuan, 12 yuan a month ahead; final month, it is also profitable, this month close to a loss. Quickly recruited accounting asked how it was. Accountant told him last month, you bought the motorcar, the depreciation this month, more than 3 thousand, as well as attend the show, spending more than 1, there is a amount of the arrears owed more than 40,000, has 3 years, and thought wrong debt, comprised in the So click on this month's expenses addition, costs additional, profits decreased.
is sufficient to master the use of accounting knowledge, primarily financial management, the owner of the age saying is still very dominant.
Another example: There is a mart selling microcomputer 30 this month, priced 6,000 yuan, receiving payment 180 000 yuan; the computers of the purchase price is per 5,000 yuan, 100 yuan VAT 5 Other surcharges 510 yuan; sales staff salaries, transmission fees happened 6 000 yuan, manager, accounting, wages, utilities sector, hospitality, depreciation total of 20 000. Count the income, expenses and profits.
result is this:
income: 180 000 (million)
cost: 6 000 +20 000 + (5 000 × 30) +510 = 176 510 (million)
profit : 180000-176510 = 3490 (yuan)
you count the same as follows my results do not it, how much aggravate? Poor in 5 100, right? for the VAT is the price of gold
foreign tax, you charge to the consumer, to be handed over to tax authorities, it is not contained in the tax years.
This answer is finally calculated the profit is profit before tax, rather than net profit, as net income minus the income tax, income tax is calculated based on taxable income, This answer is not invested in the data, calculated to Here, the understanding of these three elements on the line.
all know it? This part passed, the afterward part tomorrow that - accounts.
fact, is sufficient to main the use of accounting knowledge, and the bosses will look at financial statements, understand the financial management is the main entity.
the front of the accounting elements are conscious of it, then nice them classified, that is, accounts.
accounts
The name of the two slightly differ subjects.
small enterprises generally use the
I used a list of accounts:
(a) of the wealth level subjects - cash, bank deposits, materials, consumables, inventory of merchandise, processing matters, Consigned, accounts receivable section, additional receivables, fixed assets, accumulated depreciation, disposal of firm assets, construction in progress, intangible assets, long-term prepaid expenses.
(b) liabilities class subjects - short-term borrowings, accounts payable, taxes payable, other payables, accrued payroll,
Extreme Balance, other payables, quantities due profit.
(c) subjects the landlord equity - paid-in capital, capital extra, surplus keeps, profit for the year,
Balance arriesgado, delivery of profits.
(d) cost accounts - production costs, fabrication costs.
(e) income class subjects - the cardinal business revenue, chief business cost, main business tax and surcharges, and other business income, other operating expenses, operating proceeds, operating expenses, management fares, finance charges, operating expenses, income tax.
accounting documents
(a) of the original documents received first-hand accounting
notes, documents such as bank deposits received, cost reimbursement invoices received, or less, according to promissory memoranda received, payroll, income library list, 出库单 etc. These cry the aboriginal certificate.
(b) vouchers
processing business use below the original certificate of testify, called vouchers.
credit bookkeeping
in the books where we could see
here,
example: boss, 800 yuan spent entertaining consumers, where the cashier to obtain reimbursed, and then make entries:
by: Management fee - Hospitality 800
Loan: Cash 800
see no , regardless of borrower or credit, the amount is the same, and every business, should have a debit and credit.
accounting all kas long asa classic, it is well-known accounting rule - there have to have lent loans, loans will be equal.
Another example: sell a group of 2 000 yuan worth of products, you receive a retard.
encounter daily operating income, use the > by: bank deposits 2 000
Credit: main business income of 2 000
understand immediately, You understand on the line, as how do handle with accounting, you do not learn how to do certificate.
above said that the financial accounting, management accounting speak briefly below:
in the accounting system, there are two subsystems: one is the traditional financial accounting, management accounting is a fashionable one. In practice, people tend to splice importance to the responsible financial and accounting, to the omit of management accounting, in fact, management accounting in business management is still very momentous.
from the formation and development of management accounting point of view, it is a product of economy evolution. Study was first out of the West, behind the presentation of reform and beginning up of China, fewer than 30 annuals.
management accounting and financial accounting What is the distinction? If the financial accounting than for a fighter, then management accounting is the staff.
current financial accounting, actually belongs to is Management Accounting is a Management accounting and financial accounting can add together collaboration from among the enterprise services.
functions from the management accounting point of view, it is closely related to business management. Look at the functions of business management - decision production, planning, union, leadership, control, innovation, and look at management accounting functions - planning, decision making, control, evaluation, something favor that.
content management accounting: cost behavior analysis, variable costing, CVP analysis, short-term business decision analysis, the overall ration, cost control and so on. In particular, the analysis is the amount of profit, production and sales are very practical significance.
This is the cost; volume, is sold; profit, is profit.
individually so that you can see the secret, right? Yes, that cost, the relationship among sales and profits. If you set a target profit, we can calculate how many products need to sell to achieve this goal; or have sold, with the cost, you can calculate the net profit.
Through these relationships, the breakeven point - that is, the forecast break-even point, this is very useful in the enterprise.
then the contents of the above, break-even point is also called breakeven point, the formula is:
guaranteed volume = total fixed costs ÷ (unit price - unit variable cost)
guaranteed amount = price × volume conservation
including fixed cost, regardless of whether you are producing, will pay the cost, it is not the impact of vehicle. Such as equipment depreciation, provision for 1000 per month required element, even now this month does not generate, but also provision fhardly ever much, this is a fixed cost. variable costs with fixed costs
the contrary, forward with the output alteration. Such as material costs, fatigue costs, more production, costs more, but little change in unit variable costs.
Popular speaking, such as our hire, 900 yuan per month, whether you live no live, each day is 30 yuan, merely the utilities you use once, to cost period with you apt use this cost as the number of proportional.
example: production of a product, sales price 100, a product of the variable cost is 60 yuan, total fixed cost is 20 000, breakeven point is how many?
guaranteed amount: 20 000 ÷ (100-60) = 500 (cases)
Guaranteed Amount: 100 × 500 = 50 000 (RMB)
this view, protection of the volume is 500, the amount guaranteed is 50 000.
truth reckon the amount to be guaranteed, and extra than 500 pieces, companies are conducive, the more sales,
PULSERA BLANCA CON LOGO XB, more profit. Less than 500, is a detriment.
There is also a security publish of the price, it is reduced with the increase in sales, and a reference to the role of corporate pricing, principally when the contract with the business.
guaranteed price = unit variable cost = (fixed costs ÷ expected sales)
example: the product is 60 per element variable cost, total fixed cost is 20 000, then the sale of 500, while the number of certified price , when 800 chips, 1 000 of the time? 500
sales prices guaranteed when: 60 + (20 000 ÷ 500) = 100 (yuan)
to reserve up with the results calculated by the security question is the same as the price of it. the time of sale of 800 pieces
guaranteed price: 60 + (20 000 ÷ 800) = 85 (million)
You see, when sales reached 800 when the unit price of 85 yuan is to defend the price, if sold 100 , then 15 yuan each to earn a profit, you now know thatcustomers buy the more priceless the more the truth of the bar. 1 000 pieces of sales
leave you calculate it, price ambition be cheaper. It is said
guaranteed price, there is a Poly Price, what does namely average? To set the target profit is the business and penetrate what price to accomplish our objective.
guaranteed price = unit variable cost + [(fixed costs + target profit) ÷ expected sales]
example: also to the above question, for instance, the boss said the contract, to earn 5 million, if sales of 500, how much should be priced? If the 700 sales, pricing, what is it? Calculated accounting began.
Guaranteed Price: 60 + [(20 000 +50 000) ÷ 500] = 200 (yuan)
You see, in front of us calculated the price of insurance is 100 yuan, 5 million if the profits earned, Pricing will 200. This is the case of sales of 500, then the sale of 700, when the number of guaranteed price to earn 50,000 yuan of profit?
Guaranteed Price: 60 + [(20 000 +50 000) ÷ 700] = 160 (yuan)
reduce the price of a lot of it.
in CVP analysis, there is a practical - the marginal contribution, also called the contribution margin or contribution margin call is out to foresee.
formula: the contribution margin = sales - variable costs
unit contribution margin = sales price - variable cost per unit contribution margin = Gross profit
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total fixed costs such as: production of a product, sales price 100, a product of the variable cost is 60 yuan, total fixed cost is 20,000 yuan, if the sale of 3,000 pieces, how much profit?
unit contribution margin = sales price - unit variable cost = 100-60 = 40 (million)
marginal contribution to total = 40 × 3 000 = 120 000 (million)
total profit = contribution margin - fixed costs Total = 120000-20000 = 100 000 (dollars)
you see, it it useful to management accounting.
In addition, management accounting decision-making functions are also quite a lot.
at work, we often have this situation: the workshop to carry out technological transformation, need to update equipment, the boss seat of your pants to bring purchasers to the contractors to area an array, bargain back then pay to the equipment business. If you detect a time management accounting, with the internal rate of return count, we can make sure the cost-effective to buy equipment or rent equipment cost, and accordingly reduce the blindness and impulsive decision-making.
before investing, in counting to do market research, but also to do scenarios, by fewest to do almost the product cost analysis, calculate the profit and return on capital, and then decide whether to provide, which can depress hazard and amend the odds rate, unfortunately there are quite few companies can do that.
business treatment focused on affair, experience, focused on decision-making, undertakings tin assure the right decision with minimum cost to acquire the highest behalf. As business and personal life, but also scrupulous intending.
the scope of management accounting decision-making more than that, such as the production of which the most profitable varieties? Parts are made or bought? How the product priced? Equipment be updated? Faced with these mysteries, management accounting has a set of decision-making methods, such as differential analysis, contribution to the gross equity usage, net present merit, etc., can accessible make judgments, to give you a correct response. Therefore, management accounting is called
so many as the on management accounting, certainly you have accomplished its magnitude, when the afterward recruitment of accounting, this can also be accustom as a condition.
Finance employer apt comprehend , who tin no clutc
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