Cách Lập Báo Cáo Tài Chính Hợp Nhất

Hello everyone, welcome to the Unified Finance Report. You are being assigned to do the Unified Finance Report and we don't know how to do it. We want to do the Unified Finance Report, but we don't know where to start, how to do it, and what to learn, right? And how to do it, what software, those are your questions. In this Unified Finance Report, I will answer all the questions for you, to help you from a person who doesn't know anything about the Unified Finance Report. And we can do the Unified Finance Report of our company. OK, so today we will go into the summary picture of the Unified Finance Report. The goal of this video is that I will show you the summary picture of the Unified Finance Report. From there, you will ask relevant questions. From those relevant questions, we will know what we need to learn and where our knowledge is. So that we can study and learn seriously. Combined with the following videos, I will explain to you the steps of the Unified Finance Report. And this video is also an extremely important video so that you can enjoy learning about the Unified Finance Report. Because there are many of you, when we learn about the Unified Finance Report, we learn from the beginning. So it leads to the fact that you don't know what you need to learn, right? You don't know what you need to learn and how to go about it. So in this video, I will support and guide you on the summary picture of the Unified Finance Report. About the Unified Finance Report, when I started doing the Unified Finance Report, it still followed the 161-2007 formula. This formula has now run out of power and has been replaced by the 202-2014 formula. So this formula is still in use. According to me, you should not read the formula because it is very abstract. But we should follow my science and apply it in practice. Finally, we will apply it to the Unified Finance Report and execute it on Excel. Ok, everyone. So let's look at the summary picture. As I said, in order to do the Unified Finance Report, we need to get the Unified Balance of Accounts. Then the result of the Unified Business Act. And these two will be the premise for the Unified Finance Report and the Unified Finance Statement. So in this video, I will talk about the summary of these two. As for the Unified Finance Report and Unified Business Statement, we will learn more about it. Ok, everyone. Now let's go to the file to see. Here you will see that there will be the organization structure of the Hong Kong Group. This is where I worked first. It was my luck to work in the Hong Kong Group. And I was directly instructed by the uncles to do the Unified Finance Report. The time I worked was very simple. Because I was taught directly by the uncles. And they have established everything. And they taught me the simplest way. Not reading the information. And now most of you are taught that we will go from the information. It is very difficult to understand. And here you can go directly from the information. It is easier to understand. The first step is to be able to imagine how to do it. You will see that this group will have a structure. There will be branches. There is a group office. There are 3 branches. There are 5 branches in total. And a group office. There are 6 branches in total. This group will be a unified financial report of the parent company. Many of you just want to make a unified financial report of the parent company. In addition, the parent company also invests in subsidiaries. So we have to combine the parent company's financial report with the subsidiaries. I will talk to you about the subject of investing in subsidiaries. We will have a formula. Method Formula Method Next, we have the form of joint venture investment, which is also based on the original price method. And here, when we combine the two, it will be based on the principle of the owner-owner. Please write this down for me, and I will explain to you some basic terms so that we can understand. As you know, many people will ask, what is a company called? A company is a company that invests in a company B with a capital of 50% that has the right to vote. It is called a company. For a joint venture company, it is a company that invests in a company A and invests in a company B with a capital of 20-50%. For a company B with a capital of 20-50%, it is called a joint venture company. For a company with a capital of 20%, it is called a joint venture company. Today, I will show you how to combine a joint venture company with a company B with a capital of 20-50%. I will show you how to combine a joint venture company with a company B with a capital of 20-50%. is the most suitable for our company, and how specific it is, we will learn in the next day, right? That's it, you will imagine the general picture, it is like that, and I will answer, for example, about how, you guys, how is the price, how is the method, a little bit, so that you can imagine and remember right away, you guys, imagine and remember right away. I assume that we bring 10 billion, we bring 10 billion to invest in company B, right? That's it, 10 billion and bring it to invest in company B, so at the time we invest is 50, right? We have this 50, so although according to the original price method, we all record 10 billion, right? That's it, in the first 5, after we invest, this company, our company B, has a loss of 100 million, this is the case, a loss of 100 million, so according to the original price method, we still record 10 billion, you guys, but according to the default method, at that time, we will not be able to invest, we will not be able to invest, we will not be able to invest. In this reduction, many people say, Oh, sir, the company B paid the interest, but where did I get the money to go back? Our investment money was reduced by 30 million. Right? Where did we get the money to go back, but it was reduced? So you understand like this, the capital method is mainly that we are concerned about the percentage ratio, our piece of cake like this. For example, at this time, we invest 10 billion, so how much is it? But next year, 10 billion, but what does the company increase to? It increases to 20 billion. This one increases to 20 billion, which is still only 30% of us, but the capital we invest in, it goes up to 20 billion. That's right. Of course, when you pay the interest, the part that we are reduced is also corresponding, we will have to reduce it to 30 million. And this 30 million, this 30 million, the 30 million that the company B paid for our 10 billion investment, we will record it in the original fund, we will record it in the fund, that is, revenue, financial activity, and this will be 30, the capital will increase to 30. So here you will see how much we actually have, it has increased to 60. That is the difference between the original price and a little capital, according to the method of the original price and a little capital, you remember me, I will mention it here, then continue, we will go to our case, so you know that we have invested in a small company, this is the case that we are guiding you on, that is the case of investing in a small company, not a joint venture. To invest in a small company, the first thing we have to do is to combine the report of the parent company among these branches together, then we will combine the parent company with the small companies, then there will be a difference. Then the parent company, first we will take the balance sheet, you can get these indicators on my website, and according to the 202 information, you just need to copy it. What is our mission? Our mission is to copy all the data of the corporate offices, then these branches, and we copy it here and add it to a total like this, you see, we will add it to a total like this, a total like this, of course, this total is not the number of the parent company's balance sheet, but we have to subtract the debt from each other, subtract the debt, for example, branch 2, branch 3, we have to subtract it, because on this balance sheet, it shows the amount to be collected and paid. For example, with branch 2, branch 3, it has to show that this man has to collect from this man, then it will have to collect the short-term of the customer, for example, branch 3, it has been in this balance sheet, balance sheet 131, for branch 2, it has to pay the debt. Pay the debt on this side, pay the debt to the seller. It has been shown. Meanwhile, we are adding these things to each other. Of course, this total, we have to subtract it, it is the most suitable. When we combine it, and now there is no one left to blame because he belongs to a mother so he has to be removed so I take a simple example like this so we can understand more clearly I will take an example like this we will take an example together for example a group buy and sell with representative office or head office with 1000 products products 1000 products ABC with total money 10 billion so now we will calculate the calculation system so you can see for example, this group sell to head office so when we sell first, we have to record the revenue 131 511 33 31 131 for the office office for example here we sell 10 billion 11 billion 11 billion including tax and we will record the capital 632 156 14 16 133 of the 1st branch right? 11 billion 10 billion 1 billion 11 billion right? you can see now the selling of 1st branch and this office is just selling each other in 2 branches now when we combine 2 branches into 1 it's like you move goods from branch A to branch B right? move goods from branch A to branch B so the selling of 1st branch will reduce the profit 131 and the profit will reduce right? on the total of branches the 2nd thing we need to reduce is the price of capital now we just transfer the stock to the price of capital it will be reduced next we reduce the revenue do we actually generate revenue? if we combine we don't generate revenue it's just the revenue we reduce so this case the boss doesn't want to sell but in this case buying them back this office will sell to the company C which has nothing to do with mother business with cargo 6 billion of course when we combine So, we have 4 billion, right? 4 billion. So, we only have to get rid of this 4 billion. That means, in the first part, we have to reduce the debt for 2 months. 11 billion. Reduce it all to 11 billion. But we only reduce 4 billion. In part 6.2, we only reduce 4 billion. In terms of revenue, we reduce 4 billion. Because, in the first part, we have to get rid of this 4 billion. In terms of revenue, in fact, we sell it for 6 billion. We have to record it, right? 511. We recorded 10 billion. So, now we only reduce 4 billion. The part that we haven't sold yet. Do you understand? That's it. So, that's the calculation that we will adjust internally. So, at that time, we will have to adjust the reduction. For example, here. We will have to adjust the reduction. We have to get rid of 11 billion, right? We will have to reduce 11 billion. We will record it. And we will take this sum. We subtract these adjustments. Do you understand? And it will give the final number. This number is the number of the parent company on the balance sheet. And when we record the reduction of the debt. It corresponds to the fact that we have to record the reduction of the debt of the broker. Right? So, we have to record it. Here. When we pay 11 billion, we have to record the reduction. Do you understand? Because this is the total. But in this 71 billion, it already includes 11 billion of this office. So, when we sum it up, now we have to reduce it. Okay? Do you understand the principle? That's it. So, after we have summarized this, it is related to the result of our agreement. This is our agreement. Of course, at that time, I told you to reduce the revenue. Of course, now we will reduce the revenue here. Right? We also sum up the expenses of this agreement here. Then we will fill in the data of the independent branches. Fill in here. Do you understand? And we will get the total. This total is the total of all these branches. And we subtract the internal revenue, the internal capital price that we bought and sold to each other. But at that time, we were talking about the case that we sold 6 billion. Of course, we only subtract 4 billion. So, here we will fill in, reduce our revenue to 4 billion. It is equivalent to reducing our capital price. Selling goods is 4 billion. So, this is the result of the agreement of the parent company. Do you understand? Okay. So, we have obtained the business result report of the parent company. We just got the parent company. Right? So, now we will continue to do that. We will get the data of that parent company. We will combine it with these companies. These companies are companies that we own more than 50% of the shares. They have the right to decide. So, the most suitable stage for us to combine with these companies is the most complicated stage. There are many related issues. Most of you only combine between offices and branches. This is the end. About a month ago, there was a branch of a company. They hired me to teach them for 4 weeks. At first, he said that most of the branches were hired to do it. And in this office, it was all households, so no one knew how to do it. The wife did it and hired another company. They did it for the integration between the branches. So, I waited for them to teach. But they didn't teach. They just did it. At that time, they wanted to learn how to do it. So, they hired me to teach them for 4 weeks. When I taught them the first week, they said, Ah, I know how to do it. I know how to do it. It's great. So, I asked them, Sir, what is the advantage of trading? Can you tell me what the advantage of trading is? Here, I will share with you. This is the summary of the first report. Then I will tell you what the advantage of trading is. Similarly, we will get the data to use for integration. Then we will subtract the interest of these companies. With each other, with the mother company. In addition to subtracting the interest, it also subtracts the investment of the mother company and the child company. Then we have to distribute the advantages of trading. Then, the result of the report is also the same. In this way, we will add the mother company and the child company together. Then we will subtract the interest, the price of capital. Then we will distribute the advantages of trading. If there is a mistake, we will correct it. Then you will ask, Sir, how do we do these steps? Why do we record? When you look at the picture, what will you see? You will see that we have a question. From that question, we will know what we need to learn. Here, we will get the result of the mother company. Simply, you will fill in all the expenses of the mother company and the child company. We will add all the expenses together to get this total. This total will certainly include, for example, the interest. It will subtract the interest and the cost that we buy and sell between the mother and child companies. But it's not just like the example of the interest. It will be much more complicated. That's why we have to learn. OK. Have you seen the picture? Great, right? If you say, the simplest case is simple, but complicated is complicated. When is it simple? Simple when you simply combine the branches with the mother company. And complicated is when we invest in the child company. For example, we will talk about the advantages of trading. So you can understand more clearly. What are the advantages of trading? The advantages of trading, I have written in the document that we learn. You open it. Here, I will follow my idea. What are the advantages of trading? The advantage of trading is the difference between the investment and the pure value of the company we invest in. What are the advantages of trading? The advantage of trading is the difference between the investment and the pure value of the company we invest in. You see, this definition is very difficult to understand. Here, I will analyze for you. What are the advantages of trading? The advantage of trading is the difference between the investment and the pure value of the company we invest in. You will have the question. The advantage of trading is the difference between the investment and the pure value of the company we invest in. To sum up, For example, Amatex, my company has invested and bought 30% of Vingroup's shares with a capital of 10 billion Vingroup has invested 30% of Vingroup's shares with a capital of 6 billion