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1、资产负债表各科目填列公式（Theformulasarefilledinallthesubjectsofthebalancesheet）Itreflectsthetransactionfinancialassetsheldbyanenterprise,suchasbondinvestment,stockinvestment,fundinvestmentandwarrantinvestment,whicharemeasuredbyfairvalueandareincludedinthecurrentprofits
2、andlossesforthepurposeoftransaction.Theprojectshouldbefilledoutaccordingtotheendbalanceofthe"transactionfinancialassets"account.3,"notes"project,reflecttheenterprisereceivedoutstandingreceivablestothebankandhasnotdiscountedcommercialacceptancebillsandbankac
3、ceptancesreceivablebalances,netminustheprovisionforbaddebts.Thisitemshouldbefilledoutaccordingtothebalanceoftheaccountsreceivableattheendoftheaccountreceivableminusthefinalbalanceaftertheprovisionforuncollectibleaccountsreceivableinthebaddebtreserveaccount.
4、4,"accountsreceivable"project,reflectingtheenterpriseforsellinggoods,providingservicesandotherunitsshouldbechargedtothepurchaseoftheamountofmoney,minusthenetamountofthebaddebthasbeenprepared.Thisprojectshouldbebasedonthe"accountsreceivable"and"accountsrecei
5、vable"accountoftheaccountdetailsofthefinaldebitbalancestogether,balancelistminus"accountsreceivable"provisionoftheprovisionforthecreditbalanceoftheaccount.Iftheaccountoftheaccountsreceivablebelongstothecreditbalanceattheendoftheaccount,itshouldbefilledoutin
6、the"prereceivableaccount"iteminthistable.Itshouldbenotedthatthecreditor'srightanddebtrelationshipformedbytheenterpriseintheprocessofsettlementofthepurchaseandsaleofgoodsbythesamecustomershouldbelistedseparately,andshouldnotoffseteachother.Thataccountsreceiv
7、ablecannotbeoffsetwiththeaccountsreceivable,payableaccountscannotoffseteachotherwiththeprepayments.Theaccountspayablecannotoffseteachotherwiththeaccountsreceivable,andtheaccountsreceivablecannotoffseteachotherwiththeprepayments.5,the"prepayment"project,refl
8、ecttheenterpriseadvancefees,netminustheprovisionforbaddebts.Thisprojectisbasedon"prepayment"and"accountspayable"accountofthedetailsofthefinalaccountdebitbalancestogether,minusthe"baddebts"accountforpre
