(1) income statement (see table below) This table is the first table in the financial evaluation of the project is the basis for other financial statements, the contents of the table indicate the production year by year during the period of product sales revenue, sales tax gold, total cost, profit Total, income tax, after-tax profit and profit distribution. The undistributed profit in Table 12-5-9 can be used to repay the loan. Generally, the loan of the project loan is first repaid with depreciation and amortization expenses during the repayment period. When these two expenses are insufficient to repay the loan principal, then The shortfall can be advanced from the undistributed profit after the after-tax profit minus the surplus reserve. When the loan is over, the profit is left in the enterprise and used to pay the profit. The surplus reserve fund is usually drawn at 10% of the after-tax profit to cover the loss of the enterprise or to transfer the capital. To prepare a profit and loss statement, the total cost and expense schedule should be estimated in advance (see the total construction cost and expense schedule). Similarly, if the interest expense item is involved in the total cost and expense schedule, it is necessary to prepare a fixed asset investment loan interest payment form and a working capital loan interest payment form (see table below). Estimates and investment plans for fixed asset investments should be made before calculating interest payments. [next] (1) Profit and loss statement This table is the first table in the financial evaluation of the project and is the basis of other financial statements. The contents of the table indicate the annual sales revenue of the product during the production period, sales tax, total cost, total profit, income tax, and after tax. Profit and profit distribution, etc. The undistributed profit in the table can be used to repay the loan. Generally, the principal of the project loan is repaid with depreciation and amortization expenses during the repayment period. When these two expenses are insufficient to repay the principal of the loan, the shortfall can be After-tax profits are deducted from the undistributed profits after the surplus reserve. When the loan is over, the profit is left in the enterprise and used to pay the profit. The surplus reserve fund is usually drawn at 10% of the after-tax profit to cover the loss of the enterprise or to transfer the capital. According to the income statement and the source of funds and the data in the application table, the domestic borrowing repayment period Pd of fixed assets investment can be calculated. This index refers to the repayment of fixed funds (including depreciation, amortization and undistributed profits) after the project is put into production. The time required for the asset to invest in the domestic loan principal and construction period interest is based on the repayment ability of the project. The formula for calculating the domestic loan repayment period of fixed assets investment is: Flying Saw Cutter,Cold Cut Flying Machine,Metal Cold Sawing,Cutting Steel Tube Cold Saw Jiangyin Lingji Automation Equipment Co., Ltd. , https://www.lingjimachine.com
To prepare a profit and loss statement, the total cost schedule should be estimated in advance. Similarly, if the interest expense item is involved in the total cost and expense schedule, it is necessary to prepare a fixed asset investment loan interest payment form and a working capital loan interest payment form before calculating the interest payment.
Estimates and investment plans for fixed asset investments should be made. [next]
(2) Source of funds and application form (see table below) This table reflects the source of funds, the use of funds and the surplus of funds in each year of the project calculation period. The table must be balanced against each year to select a funding plan and develop appropriate borrowing and repayment plans. The surplus funds in the table should not have liabilities. If there is a liability, it means that there is a shortage of funds in the current period. It must be remedied by raising short-term loans in the current period, so that the “source of funds†of the year is satisfied with the “utilization of funds†in that year. The fund arrangement should not only meet the needs of the enterprise and the actual ability to pay, but also try to choose the most favorable fundraising method for the enterprise within the scope of the conditions. The capital in the table refers to the registered capital of the enterprise in the administrative department for industry and commerce. When an enterprise is established, it must have statutory funds and must not be lower than the limit set by the state. The financial system stipulates that the investor's intangible assets (excluding land use rights) must not exceed 20% of the capital.