How to fill in the financial statements?

How to fill in the financial statements? The financial statements are filled out according to the account balance table, all of which are 0.

I don't know how to fill in the annual report of financial statements. If there is no accumulated amount, then the current amount is the total amount of1-65438+February; If there is a cumulative number, then fill in this month's number 65438+February.

Financial statements should be declared as zero, and all financial statements should be filled in (blank forms should also be available), but they are declared as zero, and there is no tax payable.

According to the tax law, urban maintenance and construction tax is one of the taxes levied in China. Therefore, according to the provisions of the enterprise accounting system, urban maintenance and construction tax should be accounted for through the "tax payable" subject, and the tax payable should be included in the "tax payable" item when preparing the balance sheet.

Remember, according to the provisions of the enterprise accounting system, when preparing the balance sheet, the tax payable items should be filled in according to the balance of the tax payable accounting subjects, and other items should be filled in according to the balance of other accounts payable.

On the supplementary question.

You said, "If the urban maintenance and construction tax is accounted for in the" tax payable "account, and the tax payable account should be included in the" tax payable "item when preparing the balance sheet, how to calculate it?" I don't particularly understand.

According to the provisions of the enterprise accounting system,

1. When calculating the payable urban construction tax:

Borrow: main business taxes and surcharges.

Loan: taxes payable-urban maintenance and construction tax payable.

2. When paying urban construction tax:

Borrow: taxes payable-urban maintenance and construction tax payable

Loans: bank deposits

3. At the end of the period, according to the balance of the "tax payable" subject, fill in the "tax payable" item in the balance sheet.

Is there a problem? I hope the answer will meet your requirements.

Regarding supplementary question 2

1. "Taxes payable-urban maintenance and construction tax payable" belongs to the detailed account listed in the enterprise accounting system. The account number is 2 17 107, so it belongs to the legal subsidiary account. According to the regulations, it is necessary to set up detailed accounts for accounting, which is what you call "establishing separate account pages"

2. Urban maintenance and construction tax is a local tax, which is generally collected by the local taxation bureau, but it can also be collected by the local taxation bureau entrusted by the State Administration of Taxation. Therefore, which tax bureau to pay the urban construction tax depends on your own consultation with the local tax authorities.

Regarding supplementary question 3

According to the provisions of the enterprise accounting system, the education surcharge and local education surcharge that enterprises should pay shall be accounted for by "other payables".

Fill in a new financial statement! The fixed assets in the table are net value, which is filled in by the balance of fixed assets (original value) minus accumulated depreciation.

How to fill in the financial statements with zero declaration? Fill in the income statement, fill in the tax return, and fill in the tax return no matter what is on the balance sheet.

The problem of filling in financial statements is compiled according to income-cost-business tax and additional-period expenses = operating profit = total profit-income tax expenses = net profit, that is, the final surplus is net profit.

How to fill in the financial statements of zero-return enterprises;

1, the number is true.

The data in the financial report must be true and reliable, and truthfully reflect the financial status, operating results and cash flow of the enterprise. This is the basic requirement for the quality of accounting information.

2. Is the content complete?

Financial statements should reflect the whole picture of economic activities of enterprises, fully reflect the financial status and operating results of enterprises, so as to meet the needs of all parties for accounting information. All financial statements required by the state must be prepared and submitted by all enterprises, and there are no omissions or omissions. All information required by the state to be made public must be made public.

3, the calculation is accurate

Daily accounting and preparation of financial statements involve a large number of digital calculations, and only accurate calculations can ensure the authenticity and reliability of figures. This requires that the preparation of financial statements must be based on checked account books and other relevant materials, and it is forbidden to use estimated or calculated data, cheat, play digital games or conceal false reports in any way.

4. Timely submission

Timeliness is an important feature of information. Only when the information in financial statements is transmitted to the information users in time can it provide the basis for the users' decision-making. Otherwise, even if the financial report is true, reliable and complete, the use value of accounting information to report users will be greatly reduced because it is not prepared and submitted in time.

Step 5 complete the procedure

The financial statements provided by enterprises shall be stamped, bound and stamped with official seals. The cover of financial statements shall indicate: enterprise name, enterprise uniform code, organizational form, address, year and year of the statement, and date of publication, and shall be signed and sealed by the person in charge of the enterprise, the person in charge of accounting work and the person in charge of the accounting institution (accounting supervisor); An enterprise with a chief accountant shall also be signed and sealed by the chief accountant.

As the direct basis for preparing financial statements is accounting books, all data of financial statements come from accounting books. Therefore, in order to ensure the correctness of financial statement data, reconciliation and closing must be done well before preparing financial statements to ensure the truthfulness and accuracy of financial statement data.

~ Urgent ~ ~ Regarding the filling of ERP financial statements, 1 can be negative, that is, received in advance, or can be reflected by the creditors payable.

2 including receiving unused raw materials and homemade semi-finished products.

Yes

Payables are accounts payable, sometimes including creditor's rights receivable. Long-term loans, that is, long-term loans due within one year, are retained profits without interest payable, and are retained earnings of dividend payable, including surplus reserves and undistributed profits.

How to fill in the financial statement of zero local tax declaration? Hello, the accounting school will answer for you.

Zero declaration tax has nothing to do with financial statements, just fill in your financial statements.

Welcome to give me a nickname-ask all the teachers in the accounting school.