Accounting budget.pdf

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1、AccountingandbudgetAgricultureWhatarethedifferencebetweenanaccountingandabudget?Itisthetime:Anaccountingisahistoricalperspective,somethingthathashappenedAbudgetisforwarded,somethingyouareplaningtodoAccountingandbudgetcontentsProfitandlossaccountTell

2、susabouthowmuchmoneythecompanygenerate(surplusordeficit)CashFlowTellsushowthecashflows-onecanseeinwhichtimeperiods,thereisaneedforliquidityandthecycleofexcessliquidity.SomemonththerearelesstobepaidandthereforeexcessmoneySomemonththerearemoretobepaida

3、ndthereforeaneedofmoneyThentheCashFlow(budget)provideuswithknowledgewhetherweneedtoborrowmoneyornotBalanceAstatementofacompany'sAssetsandLiabilitiesItmeanswhatdowehave-buildings,machineryetc.(Assets)andwhatpaysforit-loaninthebank,ourownmoney“equity”(

4、Liabilities)Whatisaprofitandlossaccountandwhatisthecontents?Astatementofacompany'sincomeandexpensesGrosssales(salesofproducts)Variablecosts(coststhathavetodowiththeexecutingprocesswhenrunningtheproduction)GrossmarginisgrosssalesminusvariablecostsCas

5、hfixedcosts(Coststhatinatimingperspectiveareaboutsimultaneouslywiththeoperation)ResultbeforedepreciationisgrossmarginminuscashfixedcostsDepreciationsakindoffixedcostswhicharethecoststhatcoverwearingdownofplantsandequipmentsalsocalledFixedassets(ayearly

6、fixedcosts)WorkingprofitisresultbeforedepreciationsminusdepreciationFinancialcostsarethecostsforlendingmoneyalsocalledinterest–itcouldbethatyouhavemoneyinthebankthenyoureceiveinterestResultbeforetaxisworkingprofitminusfinancialcostsTaxismoneytothegov

7、ernment(theratecanvary)NetresultisresultbeforetaxminustaxProfitandlossaccountinafictivepigproduktion(simplified)Grosssales-anexampleYousellpigstotheslaughterhouseandreceive100.000CNYGrosssalesGrosssales(pigs)100.000VariablecostsanexampleYoubuyfeed,vete

8、rinarianandmedicineforthepigsplusvariousunitcosts50.000CNYGrossmargin(totalGrossmargin)Grosssales(pigs)100.000Variablecosts(feed)-50.000Grossmargin50.000CashfixedcostsanexampleYoupaypermanentemployeesandyoupayforpower,w