Monday, August 2, 2010

Students face cold winter Employment


Top of the IT professional experience winter employment is misplaced or graduates of supply and demand mentality is not it?

"Difficult job", China Agricultural University, Institute of Information and Electrical Engineering, Computer Science and Technology Department of Cai-Xia Chen said that "the high expectations of students, but also a great disappointment." Information Engineering College of Capital Normal University, Ke-Jiang Xu and teachers that compared with previous years, "graduates of the overall trend is going down."

Top Professional Employment winter

Interview situation from school, students do not optimistic about the employment situation. Xiao-hu is the Kunming University of Science and Technology of professional graduates has been to graduate school period, he did not find work. According to Xiao-hu introduction, the students signed their class also accounts for about 20%. Beijing Jiaotong University, one student told reporters that 60% of this class of people found work, and the rest are either admitted to a graduate student, or choose to continue 鑰冪爺. Beijing Institute of Computer Science and Technology graduates Andy told us that they ban the current employment rate is 50%.

There are exceptions, some famous universities computer science graduates is relatively good. Information, Renmin University of China is responsible for career guidance teacher, Lin Yi told reporters: "Computer Science and Technology professional employment rate of graduates is now 75%, to end of the year is expected to reach 90%."

Furthermore, graduate students have a seller's market initiative. Communication and Information System, a Tsinghua University graduate student told reporters: "Most of our class into a foreign, can not find work that say no."

Consultant Senior Consultant Chang Tai Xun that companies like to recruit graduate students, one is Chinese and post-graduate level of psychological maturity and life experience, can reduce management costs; on the other hand, is also a graduate of project experience in enterprise value. "

Employment and female employment more difficult. Capital Normal University, Xu said: "The female employment is much more difficult than boys, and many units are specified as long as the boys. Some men are better can often three or four units are picking, but women are not recruited units recognition. "According to survey of Xiamen University, under the same conditions, employment opportunities for female graduates only male graduates, 87.7%. Many recruitment at many employers play the "boys only", "men first" recruitment conditions.

And employment difficulties accompanied by the naturally lower salaries. Talking about the difficult problem of employment, university graduates often been criticized as "attracted me," demanding high salaries, low pay units do not want to go. In the survey, reporter learned that this case has been quietly changing. CHEN Cai teacher said: "This year's graduates starting pay down the request, some students even if there are units to receive, no matter how much money is willing to go."

In May this year, CCTV "Dialogue" column a theme of "What Students missing - foreign papers," the program, Zhaopin CEO Liu Hao said: "Two years ago we conducted a survey of university graduates on their salary expectations , much higher than the company can give to the junior level salary. but we do this survey this year found that graduates with business expectations can give out the actual salary, basically the same. In other words, students are quick to adjust their own mentality, to meet market demand. "

Little Weighton is the People's University School of Information graduates, he signed a BI vendor, the probation period 2000 yuan / month. Asked about satisfaction with the job he felt was "normal."

Can be said that most of their graduates are not very satisfied with the initial salary, but they have no choice to accept, because the market was the case. According to Taihe new survey of college graduates class of 2006, the average IT salary is 2350 yuan / month, while the average salary in 2005 was 2668 yuan / month.

Zhang Xun said: "The salaries of college graduates this year, a slight decrease, but also slow down the decline. Previous years, IT companies have overestimated the value of the graduates, now payroll year in and year, are becoming less than expectations of graduates. on paid righting a wrong, but instead went to the other extreme, or not reached an equilibrium state. "

However, most of the graduate students that their work and reward "basically satisfied." Reporter visited found that communication and information systems Tsinghua University graduate students in the average graduate salary is about 8,000 yuan, the Chinese People's University, Beijing University of Posts and so the wages of college graduate students in 5000 to 10,000 yuan between. Agricultural University computer science graduate of the Tsao portal in China to do a programmer, a monthly salary of 5,000 yuan. "I hope the pay is the annual salary of 400,000." Tsao told reporters.

Get together and close competition cause

Computer science students after graduation must Quwang What IT industry? The data gathered reporters to do an analysis. China Agricultural University, Computer Science and Technology professionals have signed the tripartite agreement of 48 people, 22 were in the IT industry, software companies or website, representing 45.8% of the number of contract; other enterprises accounted for half. China People's University undergraduate computer science and technology classes to participate in the work of 29 people, 17 people into the IT sector, accounting for 58.6% of the number to work, another 12 people were chosen units of other properties, among which the financial industry To many, a total of six people into the banking system.

IT graduates to get together in large cities the situation is still serious. Kunming University of Science and Technology graduates little nonsense: "I'm soon going to Shanghai to find work. In fact, Kunming is not hard to find work, but many people prefer to go to class cities."

Beijing, Shanghai, Guangzhou, Shenzhen, the majority of graduates are still gathering the city. In particular, such as the Capital Normal University, Beijing biogenic majority of schools, students do not consider out of Beijing to find jobs. Communication and Information System of Tsinghua University graduate students, more than half choose to remain in Beijing for the rest of the students mainly went to Shanghai and Guangdong.

Cities of IT professionals "get together", a direct result of IT graduates face close competition.

The central and western regions and small cities still face the plight of the lack of personnel. Ministry of Personnel issued in March this year, demand for the 2006 survey report pointed out that the central and western regions of Chengdu, Wuhan, Xi'an three capital cities of the computer science and application of the demand for professionals of all demand in order first. However, due to geographical constraints and prospects, many graduates are still central and western regions to eastern cities and the first choice for employment.

Wo survey data, in the demand for IT talent, Beijing and Shanghai, the largest demand, but supply is also the largest. And some secondary cities such as Chengdu, Chongqing, although there is a demand, but many students do not like to stay in the area.

Zhang Xun expressed concern about this situation. "In fact, a number of foreign companies in R & D Centre will also like to set out in the secondary cities. Yinwei Beijing and Shanghai, Di competition is intense market has become increasingly saturated. Xiang Chengdu, Wuhan, Chongqing, these areas are relatively Xihuan foreign investment 杩涘叆, but these Instead, the city's computer science students do not like to stay at the local, more likely to have developed the Beijing, Shanghai and other large cities run. this talent drain, in turn, has shaken the confidence of foreign companies into the two cities and determination, and big cities IT graduates surplus, which easily lead to a vicious cycle. "

In this regard, Zhang Xun recommended graduates attitude adjustment to the two cities to develop courage. "This will help to avoid vicious competition of talents to improve the supply and demand, maintaining balance, individuals, businesses and countries is beneficial."

Some software companies are also starting to prove the selection of graduates rational. Neusoft Indian Human Resources Minister Li Gao says: "Neusoft recruit graduates mainly from Xi'an, Chengdu, Nanjing, Wuhan and Beijing, Shandong and other foreign universities. We hope that these new staff quickly corrected successes impetuous attitude, do not be too idealistic, do solid work, the rapid integration into the working environment. "

Dislocation of supply and demand

Employment is no demand for IT industry What?

Personnel Bureau in Beijing this year, "issued by Beijing in 2006 the introduction of non-biogenic shortage of graduates from professional directory", the computer science and technology, information and communication systems, computer application technology and computer software professionals top the popular list. Major IT professionals in 14 accounts for a shortage of 4 seats. Moreover, according to a survey ChinaHR in Shanghai and Guangzhou, computer and information services positions in the number of posts were all accounted for 20.68% and 20.18%.

According to worry Zhaopin and future data such as recruitment agencies, as of the end of June, IT sector needs a total of 84,382 jobs, with the beginning of the year more than 50,000 jobs compared to demand, in the month, the number of posts throughout the IT industry growth nearly 30,000. While the number of IT graduates speaking, on the whole, the computer professional is the largest professional, the existing 771 disciplines, a total of more than 440,000 school students, ranking first in the profession.



One side is an urgent need for IT personnel, while the number of school computer science students a large supply. However, both the buyer and seller did not form a harmonious situation.

Employment many students confused. Central University of Nationalities of the trees graduated last year, but this year they will find work. "Easy payment, low, high-wage work is very tired. The direction of the computer a lot, very competitive, want to get fully fit its own direction is not easy." Tree said. Kunming University of Xiao-hu has the same confusion: "big companies feel that we lack a solid foundation; small business efficiency, the value our practical ability." Beijing University of Aeronautics and Astronautics, a two-year graduates who have been working very straightforward: "dream job and a great gap between real needs. To put it plainly, the knowledge learned in school to the community Meisha use, all had to learn from scratch."

The employment business is too real. IBM Greater China Talent and Learning Director of Human Resources Mr Mao Gong said: "The graduates of the training costs than non-graduates is much higher, and they soon return to the company's small, so relatively high cost of the short term. "Dawning Information Industry Co., Ltd. Human Resources Manager of the original Yu-Ling stressed:" The graduates are good quality, but there is still lack of experience. These new employees are mainly to do technical support, customer service, etc., need strong communication skills and acting according to circumstances, and they have to be improved in this respect. "

Although the IT industry is a lack of people, but the company does not feel cheap to use the graduates a monthly salary of graduates. For enterprises, a monthly salary of 3,000 yuan and 3,500 yuan makes no difference. The key is the high cost of management graduates, including training, psychological counseling, and various aspects of the transition costs. Enterprises will not blindly recruit graduates do not meet their conditions, they become more utilitarian, requiring new employees on the grassland, and do not look at whether it can bring long-term value, but look at whether a short-term value.

Dislocation of supply and demand caused by this reason, we point to the word of a speech to our existing education system.

A portal to a new national online survey, 1,500 respondents, 55% believed that the education system is not suited to the needs of society, only 10% of people considered to be excess personnel or college students attracted me, the difficult employment of college students.
The book has been discredited in the no-yu, the book is no longer a house of gold. The picture shows the scene outside a job fair appeared lost college students

Computer Colleges increasingly subjected to the traditional business education model torture. Neusoft Indian Human Resources Minister Li Gao told reporters: "Neusoft is now sorely lacking is the senior technical personnel, such as system architects, designers and consultants and so on. Also have technical experience and good foreign language skills of personnel is the most popular. large number of graduates now, but you could satisfy both the quality of talent is limited. we need is people get started quickly, but imposed a universal college education, and business requirements that Precision in a field short of the requirements. "

Jack Gao, vice president of Autodesk also said: "We emphasize that the information industry, especially creative or innovative, we must continue to create whimsy. But we communicate in the process, and some graduates find themselves thinking more conservative, which is today's education system has raised new demands. "

Speaking of the quality of training students, Information, Renmin University of China Lin Yi teachers felt some regrets: "Our graduates in the study areas is good, but basic capabilities in Zhuan Ye Shang's temper side also impatient. Teacher with a past students to do projects, but now teachers are too concerned about academic research, and this affects the students opportunities to practice. In addition, the school does not establish a practice base and employment base, which led to senior students lack the social practice. "

Three hard to bridge the gap

According to CCTV, "Oriental Horizon" and Zhaopin 2006 jointly launched large-scale survey of graduate career, When asked "what employers value most job seekers", the 57.8% of the employers first look at the "social practice and part-time internship circumstances ", followed by" professional "(44%)," Graduate school "(28%)," English, computer and other level "(21.6%), only 3.5% of the employers will first look at the graduates" in school performance . "

Social practice and practical work experience in terms of university graduates just out of school is a valuable asset. Participation in social practice and more, more experienced graduates, employers are often the preferred target. A graduate of the University of Posts and Telecommunications Beijing told reporters: "If more than one year of internship experience and programming experience, the more can cause the employer's interest."

Zhang Xun that the IT industry to solve the talent shortage and the employment of IT graduates embarrassing predicament needs students, businesses and schools through the joint efforts. "Students should be more proactive, more involved in the project during the after-school program, as soon as possible into society."

Capital Normal University, Xu told the reporter, school years, attaches great importance to graduate students in internships. Schools and businesses signed an agreement to create a good internship opportunities to students and the environment, to accumulate practical experience of students and actively letting a little earlier than they did with the society, understand the society and the cruelty of competition for jobs. Xu has repeatedly stressed: "Practice is the job of the 'preview', is a social worker from the work of students to the mentality of the transition."

The recruitment of graduates in 2006 is not over, some well-known IT companies will not wait to start the 2006 summer internship program, competing to recruit students in 2007 session of talents. BBS in the major universities, Microsoft's "trip leader" internship program, IBM's "Blue Road" project, Legend of the LCP program has attracted the attention of many IT students. Digital China is a good appetite, at the end of June announced that it will recruit 600 trainees, including 300 star a chance to formal staff. Well-known enterprises in turn opened the fight for talent.

Zhang Xun-business internship program that was sure, but he stressed that the project business and university collaboration and communication and coordination. "IT companies in fact very interested in cooperation with the university. By working together, enterprises can make full use of university resources, and student quality have a more objective understanding. On the other hand, universities can work together to understand the needs of society, in the materials , configure and update courses also have a better reference, after all, IT industry development speed and product updates too quickly. "
Employment, employment of female graduates even more difficult.

Mr ENERGY that can achieve three-win-win practice. "For students, better access to the company to better plan their career direction; For businesses, there is an earlier understanding of the students the opportunity to recruit talent for the future Be prepared in advance; while on school for this internship program will enable schools and business interaction in the design of curricula can be better co-ordination, so as to achieve better integration with the school community. "

India Gao Li said: "Neusoft is strengthening cooperation with the university. We have developed a personnel training program, undergraduate students at institutions of higher learning in science and engineering through centralized training of fresh, targeted jobs, the completion of the appropriate technical personnel to add jobs for students Before entering the community is not able to have a better understanding of the Neusoft to play quickly after graduate posts their own values. "

Cadbury Schweppes, General Manager of Human Resources, Greater China Yuan Cao Yong believes that the role of the employer market, the ultimate self-regulation to address IT manpower needs of the dislocation. "Student employment is ultimately resolved by the market. Now there is gap between students with business, there will come a number of institutions, students and business services to provide good enough to solve this problem."

Link: IT job trends concern

We are in a transition period, while the change will bring opportunities and uncertainties. The key to success is to plan ahead.

Hot summer is drinking cold drinks, do some in-depth career planning the perfect time. The following is a short list to begin this process:

The rise of managed WAN services. Several large companies, including some I think it is the leader of the company, are cut staff 75% of the WAN, particularly in the field of daily network operations personnel.

Why? As more and more operators to provide reliable managed services WAN, WAN has become a commodity. Recently, several high-level manager told me: "I do not want to engage in WAN operations daily work."

Sounds terrible, but for a certain network engineers, not necessarily a bad thing.

Indeed, if your main value of the company that you can explain the router command, you may need to start carefully read the recruitment ads. However, if you are a bit WAN biggest names, you will be willing to join the architecture team, because it will become more important.

If you are good at understanding and communication technology, you may wish to consider the area of vendor management or procurement positions. Finally, you may wish to consider one of the following areas, most IT departments are increasing the number of personnel in these areas.

Budding real-time collaboration. No matter how large or small businesses are coming up with collaborative fashion, a growing number of companies recently appointed manager responsible for coordination of services to prove this point. "Collaboration Services" vice president of an increasingly popular titles - and these guys are fast team building. If you are familiar with, like Microsoft's Live Communications Server, Cisco's unified Personal Communicator, as well as from Nortel, Avaya, Shoretel, and other manufacturers of similar products, you may wish to consider entering areas of collaboration.

Data centers are evolving. An exciting change is the emergence of the data center architect. Data center designers are responsible for the management of data center equipment and all aspects of planning (facilities, HVAC, networking, security, management) team. Some of the most interesting technologies being deployed in data centers, this is an ambitious network of staff who leaves a wake of a good place.

Information management development momentum is fierce. Leaders began to seriously invest in information management - This is an end to end management of company information in the art and science. Areas of expertise include information related to data security protection, compliance and business continuity.

The growing importance of project management expertise. Any successful project management track record with people who can be found in the areas mentioned above, be fully utilized - whether a WAN deployment, Shishi collaboration deployment, integration of data Zhongxin (or Kuozhan) or information management 璁″垝.






相关链接:



Managed and leased operators should pay attention TO the problems and suggestions



SATA disk drives imperfection



Paladin 4 solved the copy Protection



Lists E-Commerce



Office Suites AND Tools Catalogs



U.S. scientists trained computer "understand" the human brain



Unicom frankly difficult to govern without legal constraint SP is critical violations



Solaris Cryptographic Framework password system



Convert Mkv



Maxthon Financial Pages And Information On-line Grand



Easy to use Server Applications



convert mp4 to 3gp free



Double-click the FORMAT Painter can be repeated by copying the format



Convert .mov to .avi



"Warriors serpent Z" list of people attribute Xiangjie



Video Formats



Saturday, July 24, 2010

How to quick cash flow statement the two main forms


Prepared according to their own experience in order, and hope you speak up.

How to quick cash flow statement the two main forms

Preparation of cash flow statements have been prepared in a difficult business, if all of the accounting entries, cash flow requirements of the guidelines by all adjusted cash basis, this amounted to redo a set of accounting entries, no doubt greatly increase the workload of the Finance staff, in practice, a lack of maneuverability. Many financial staff hopes that only the balance sheet and income statement under the main table to compile the two cash flow statement, which is a luxury, in fact, based only on the balance sheet and income statement prepared a cash flow statement can not also a breakdown of general ledger and the need to obtain relevant data.
On the light of experience, the efficient method of cash flow statement, and readers, this method of compiling data sources based primarily on two main forms, only to be obtained from the relevant books of the data, in order to achieve a simple, rapid preparation of cash flow The purpose of the table. Methodology proposed in this paper from the importance of the principle, sacrificing accuracy, in exchange for speed. Easy to difficult according to the following cash flow statement prepared in order to speed:

First, fill out additional information in the "Net increase in cash and cash equivalents," the project and determine the "net increase in cash and cash equivalents."

The second main table, fill out the "cash flow from financing activities," the project and determine the "cash flow from financing activities Net."

The third fill out the main table "cash flow from investing activities," the project and determine the "cash flow from investing activities Net."

Fourth calculation to determine cash flow from operating activities Net, the formula is: cash flow from operating activities Net = Net increase in cash and cash equivalents - Cash flows from financing activities - Net cash flow from investing activities net. The difficulty lies in determining the cash flow generated from operating activities Net cash flow, as financing and investment activities in the enterprise business in the relatively small financial data accessible, the two activities easily fill out the cash flow of projects, and easy to ensure that the two activities net cash flow results of the correct order according to the formula calculated from operating activities Net cash flow can easily ensure accuracy. This step calculation, can verify the main table and the supplementary information of "cash flow from operating activities Net" project is fill out all right.

5th fill out additional information in the "Reconciliation of net profit to cash flow from operating activities," the project, and results with the results of the fourth step formula is consistent, if not match, then check, in order to end the same;

Sixth last fill out the main table "cash flow from operating activities," the project, and results with the fourth step formula to verify the results, if not match, then check in order to end the same. As the term "received from other operating activities Cash" project is squeezed down production, so the main table and the additional information in the "cash flow from operating activities net" is equal to quickly complete the cash flow statement preparation.

The following order by the above detailed description of the purpose of the preparation methods and formulas:

First, determine the additional information of "Net increase in cash and cash equivalents"

End cash balance = balance sheet "money funds" end of the period;
Cash at the beginning balance = balance sheet "money funds" opening balance;
Net increase in cash and cash equivalents = cash at the end balances - beginning cash balance.
Few general corporate cash equivalents, so the formula does not consider this factor, if you should fill out the corresponding.

Second, determine the main form of "cash flow from financing activities Net"

1. Cash received from investments
= (Paid-up capital or share capital of the ending balance - paid-in capital or share capital of the beginning balance) + (to the end of the number of bonds - bonds payable beginning balance)

2. Cash received from borrowings
= (Final number of short-term loans - short-term loans beginning balance) + (number of long-term loans at end - the opening balance of long-term loans)

3. Received other financing activities related to cash
If equity investors fails to pay the fine in cash income.

4. Cash paid for debt
= (Number of short-term borrowings at the beginning - the end of the number of short-term loans) + (number of long-term loans at the beginning - the end of the number of long-term loans) (excluding interest) + (number of bonds payable at the beginning - the end of the number of bonds payable) (excluding interest)

5. Distribution of dividends, profits or payment of cash interest paid
= Dividend payable debit amount + interest expenses + interest + in long-term construction loan interest + interest on bonds payable - accrued expenses in the "accrued interest" credit balance - Interest expense bills discounted

6. Paid for other financing activities Cash
In the event of financing costs paid in cash, finance leases paid in cash, reduce its registered capital paid in cash (the acquisition of the stock, return the unit associated joint investment, etc.), business acquisition or construction of fixed installments, In addition to the cash down payment other than payment of all of the cash payments.

In the determination of the main table "cash flow from investing activities Net"

1. Cash received from return on investment
= (Number of short-term investments at the beginning - the number of short-term investments at end) + (number of long-term equity investment at the beginning - the end of the number of long-term equity investments) + (number of long-term debt investments at the beginning - the end of the number of long-term debt investment)
The formula, such as the end of the opening number is less than the number of pay in the cash invested in the accounts.

2. Obtain investment income received in cash
= Profit investment income - (At end interest receivable - interest receivable beginning balance) - (Final dividend receivable few - dividends receivable beginning balance)
3. Disposal of fixed assets, intangible assets and other long-term assets, net of cash recovered
= "Disposal of fixed assets" of the credit balance + (the end of the number of intangible assets - intangible assets beginning balance) + (number of other long-term assets, end of period - the opening balance of other long-term assets)

4. The other received the cash and investment activities
Such as the finance lease equipment to recover the principal and so on.

5. Acquisition of fixed assets, intangible assets and other long-term assets Cash paid
= (Final number of projects under construction - under construction beginning balance) (excluding interest) + (number of fixed assets, end of period - the opening balance of fixed assets) + (Number of Intangible Assets end of period - the opening balance of intangible assets) + (number of other long-term assets, end of period - the opening balance of other long-term assets)
The above formula, such as the number is less than the end of the beginning balance, in the disposal of fixed assets, intangible assets and other long-term assets, net of cash collected by the project accounting.

6. Cash paid for investments
= (Final number of short-term investments - opening balance of short-term investments) + (the end of several long-term equity investment - the opening balance of long-term equity investments) (excluding investment gains or losses) + (the end of several long-term debt investments - long-term debt investment beginning balance) (excluding investment gains or losses)
The formula, such as the number is less than the end of the beginning balance, then the return on investment of cash received by the project accounting.

7. Other paid in cash and investment activities
If the investment fails to place fines.

Fourth, determine the additional information in the "cash flow from operating activities Net"

1, net profit
It is based on the number of fill out the income statement net profit.

2, provision for impairment of assets
Provision for impairment of assets = current asset impairment provision for the aggregate amount incurred
Note: Direct write-off of bad debt losses are not included.

3, depreciation of fixed assets
= Manufacturing cost of depreciation of fixed assets depreciation + management costs in the depreciation
Or: = accumulated depreciation final number - the opening balance of accumulated depreciation
Note: Not considered due to reduced foreign investment in fixed assets depreciation.

4, amortization of intangible assets
= Intangible assets (opening number - ending number)
Or = intangible assets aggregate amount of credit occur
Note: does not consider intangible assets due to reduced foreign investment.

5 Amortization of long-term prepaid expenses
= Long-term prepaid expenses (opening number - ending number)
= Long-term prepaid expenses or the amount of the cumulative occurrence of the number of credit

6, reduction in prepaid expenses (Less: increase)
= The number of prepaid expenses at the beginning - the end of the number of prepaid expenses

7, accrued costs (Less: decrease)
= Final number of accrued expenses - the opening balance of accrued expenses

8, disposal of fixed assets, intangible assets and other long-term assets, loss (Less: income)
According to Disposal of fixed assets and operating expenses (or income) and a breakdown of fill out.

9 Loss on disposal of fixed assets
According to Disposal of fixed assets and operating expenses and a breakdown of fill out.

10 Finance costs
= Interest payments - notes receivable discounted interest

11, investment losses (Less: income)
= Investment income (debit balance is fill out the number, the credit balance minus decrease)

12, deferred tax credits (Less: debit)
= Deferred tax (final number - beginning balance)

13, inventory reduction (Less: increase)
= Inventory (beginning balance - end of number)
Note: does not consider the reduction of foreign investment stock.

14, reduction in operating receivables (Less: increase)
= Accounts receivable (beginning balance - ending balance) + notes receivable (beginning balance - ending balance) + pre-paid accounts (opening number - ending number) + other receivables (the opening number - ending number) + Prepaid Expenses (opening number - ending number) - ending balance for bad debts

15, the increase in operating payables (Less: decrease)
= Accounts payable (end of number - beginning balance) + receipts in advance (end of number - beginning balance) + notes payable (end of number - beginning balance) + accrued payroll (end number - beginning balance) + Calif (final number - beginning balance) + tax payable (end of number - beginning balance) + other contributions (final number - the opening number)

16, other
Generally not available.

5, the main table to determine the "cash flow from operating activities Net"

1, sales of goods or rendering of services received in cash
= Profit of main business income 脳 (1 +17%) + income statement in other operating income + (opening balance of notes receivable - ending balance of notes receivable) + (opening balance of accounts receivable - ending balance of accounts receivable) + (ending balance of accounts receivable in advance - opening balance of receipts in advance) - Provision for bad debts accounts receivable balance at end

2, received tax refunds
= (Opening balance subsidy payments receivable - ending balance subsidy payments receivable) + income + tax subsidies to the amount of current total number of credit occur

3. Received from other operating activities Cash
= Operating income related to the amount of detail occur this issue credit + other operating income related to the amount of detail occur this issue credit + other receivables related to the amount of detail occur this issue credit + other relevant details should be paid the amount of current credit + bank deposits occurred (Formula 1)
Specific operations, which are based on two main tables and books some detail the cash flow statement, the data is difficult to precisely, the project for last fall squeeze fill out, the formula is:
Received from other operating activities Cash (Formula 2)
= Additional information in the "cash flow from operating activities Net" - ((1 +2) - (4 +5 +6 +7))
Formula 2 squeeze down the data generated, and the formula for calculating the results of a disparity is not too large.

4. Purchase of goods, receiving a cash
= 銆擨ncome statement Operating Costs + (ending balance of inventory - inventory opening balances)銆?脳 (1 +17%) + other operating expenses (excluding taxes) + (opening balance of notes payable - Notes payable ending balance) + (accounts payable opening balance - closing balance of accounts payable) + (ending balance of prepayments - advance payment is the opening balance)

5. Paid to and for employees paid in cash
= "To cope with wage" subject aggregate amount of current debit + "Calif" subjects the amount of current period debit + administrative expenses in the aggregate "pension insurance" "unemployment insurance", "housing fund", "Medical insurance "+ cost and manufacturing cost breakdown of the" labor protection fee "
6. The taxes paid
= "Tax payable" Detailed account of all current amount of aggregate debit + "Other payables" debit account number + the details "management costs" in the "tax" the amount of current period debit cumulative number + "Other operating expenses" items relating to tax
Namely: the actual payment of various taxes and surcharges, excluding input tax.

7. Paid for other operating activities Cash
= Operating expenses (excluding fixed assets disposal losses) + administrative costs (excluding wages, benefits, labor insurance, unemployment insurance, housing provident fund, pension insurance, medical insurance, depreciation, provision for bad debts or bad debts, the inclusion of the entry tax, etc.) + operating expenses, costs and manufacturing costs (excluding wages, benefits, labor insurance, unemployment insurance, housing provident fund, pension insurance, medical insurance, etc.) + other receivables amount of current period debit + other payables shall debit the amount of current period + bank charges

6, the impact of exchange rate changes on cash
= Exchange gains and losses

7, Important

Statement of Cash Flow in this paper, only the author's practical experiences according to their own simple way out, that its simple, because this method is based on only the balance sheet and income statement and a breakdown of some of the preparation and the actual business complex, prepared by this method can not be fully reflected in the cash flow statement; by the working papers of law and the establishment of T-account method, the workload is very large, usually do this require the accumulation, in practice, the cash flow statement for the year accounts statements, usually does not compile the reporting requirements, the majority of corporate finance as busy, but neglect doing the foundation work, when all the provisional year-end accounts preparation, but knowing how to start, this method can temporarily solve the financial officers of these companies pressing.

Role in corporate decision-making in the cash flow statement, the company has not attach great importance to the management, corporate financial officers to cope with the preparation of the table is completed, the accounting firm is also difficult to audit or simply do not review. Give full play to the role of the cash flow statement, there is a gradual process of understanding.

To accurately prepare cash flow statement, usually monthly financial officers need to do the work of the accumulation of data, the proposed method is also only an expedient measure, from the importance of the point of view, the cash flow statement prepared by this method can basically reflect the business cash flows to meet the basic decision-making needs of enterprises. Readers can the specific circumstances of each enterprise, the method is perfect to add to conform himself to the establishment of habits and needs.

The proposed approach, in the preparation of financial statements of officers will soon be skilled, skilled within an hour after the general can prepare a cash flow statement, the author of the fastest speed is 20 minutes.






相关链接:



WIMAX to Japan side length



OJOsoft MP4 Converter



mkv FILE



To Do With Akoff Music Composer MIDI Music (2)



Popped into the home appliance Industry with high black horse



Quick Ultimate DVD + Video Converter



Combo drive and repair of And summary



Production of fine wood decorative PAINTING



Compare Adventure And Roleplay



.vob



video FORMATS



Specialist Gallery And Cataloging Tools



Dual disc engraved with ME



E-Commerce comparison



Avi to iphone



Tuesday, December 8, 2009

Youtube FLV to SWF Plus


It's most popular and very easy to use YouTube tools. helps you Fast download, convert, play, manage your favorite YouTube videos. If you're a YouTube fan, you'll love YouTube tool! is the most powerful YouTube assistant on the planet. YouTube tool easily: 1. Fast downloads YouTube videos, 2. Supports unlimited simultaneous downloads (a real time saver!), 3. Automatically names the downloaded video the same as the YouTube title, 4. Converts YouTube videos to various video formats, including Video, DVD, VCD, AVI, MPG, MPEG, Divx, Xvid, WMV, RM, RMVB, MOV, MP4, 3GP, SWF, DAT, H264, VOB, Flash, PDA, M4V, 3G2, AMV, CDA, DV,QuickTime, ASX, TV, VHS, FLV, H264, BDMV, MAC, Apple TV, Zune, iPod, PDA, PSP, PS2, PS3, Xbox, Xbox 360, Mobile Phone, Cell Phone, Blackberry, Wii, Laptops, Printers, Palm OS, Pocket PC, PPC, Treo, Psion, EPOC, iphone.
Supports customize or create user's own profile for any new (portable) device. The video conversion supports preview. About Playing Features. Embedded YouTube Video (Offline) Player is available, it supports offline play YouTube video, .flv video and .swf video. Supports "Drag and Drop" video files direct to the main window. Easy to select the source files. Cool UI skin available. - is the most powerful YouTube assistant on the planet.

Tuesday, November 3, 2009

Youtube Movie to ASX Store


It's most popular and very easy to use YouTube tools. helps you Fast download, convert, play, manage your favorite YouTube videos. If you're a YouTube fan, you'll love YouTube tool! is the most powerful YouTube assistant on the planet. YouTube tool easily: 1. Fast downloads YouTube videos, 2. Supports unlimited simultaneous downloads (a real time saver!), 3. Automatically names the downloaded video the same as the YouTube title, 4. Converts YouTube videos to various video formats, including Video, DVD, VCD, AVI, MPG, MPEG, Divx, Xvid, WMV, RM, RMVB, MOV, MP4, 3GP, SWF, DAT, H264, VOB, Flash, PDA, M4V, 3G2, AMV, CDA, DV,QuickTime, ASX, TV, VHS, FLV, H264, BDMV, MAC, Apple TV, Zune, iPod, PDA, PSP, PS2, PS3, Xbox, Xbox 360, Mobile Phone, Cell Phone, Blackberry, Wii, Laptops, Printers, Palm OS, Pocket PC, PPC, Treo, Psion, EPOC, iphone.
Easily Convert all popular video formats. Provides the highest speed to download YouTube video. Support unlimited simultaneous downloading tasks. Supports auto-name your downloaded video title as the YoutTube page shows. Offers you the most convenient task management and the easiest control capability. About Conversion Features. - is the most powerful YouTube assistant on the planet.

Monday, November 2, 2009

Youtube to WMV Freeware


Hot popluar youtube video Converter + download + player tool. With YouTube tool you can also convert downloaded YouTube videos to a format compatible with your favorite portable device; including - iPod Video, iPod Touch, iPod Nano, iPhone, Zune, PSP, as well as video capable MP3 players, video capable mobile phones, and Pocket PC, And finally... YouTube tool's embedded player will allow you to watch all your favorite YouTube videos off-line. So now you can enjoy any .flv and .swf videos anytime!
Easily Convert all popular video formats. Provides the highest speed to download YouTube video. Support unlimited simultaneous downloading tasks. Supports auto-name your downloaded video title as the YoutTube page shows. Offers you the most convenient task management and the easiest control capability. About Conversion Features. - is the most powerful YouTube assistant on the planet.

Friday, October 23, 2009

X-Cloner Mobile Converter


X-Cloner Mobile Converter is an All-in-One solution to create Mobile Phone 3GP movies from DVDs, TV shows and downloaded videos. The software combines DVD to Mobile Converter and 3GP Video Converter in one package for discounted price. The software is easy to use. It features superb video audio quality and the fastest conversion techniques availabe on the market (Up to 3x faster).

X-Cloner Mobile Converter easy converts all popular video formats such as AVI, DivX/Xvid, WMV, RM, MPG, MOV, MPEG (and many more) videos into Mobile Phone 3GP format. Watch movies on the road. Support all mobile phones with 3GP video capability. The software is very easy to use. It compresses a full lengh movie into small size which can be fitted in a 128MB memory card. Carry your movie theater on the go! Watch movies anywhere, anytime - a new life style.

Saturday, October 10, 2009

Apolo DVD Manager


Apolo DVD Manager is a easy-to-use and high speed All-in-One AVI, MPG, MPEG 1/2/4, WMV, MOV, MP4, RM, RMVB, DivX, Xvid, ASF, 3GP, Youtube FLV to DVD VOB manager. This software can burn video to DVD and convert video to VOB and finish all your tasks with the fastest speed possible and the best quality available. No one will ask how to make a DVD video anymore once they try this great video to VOB manager. We highly recommend this program because we think it will make your multimedia life a lot easier and more enjoyable. It allows you to specify NTSC or PAL format, adjust 4:3 or 16:9 video aspect, and burn either DVD disc or ISO file. By setting bitrate and framerate, you can get excellent quality on TV screen. Just free download and enjoy it right now! DVD Manager helps you not only to slide show your favorite photos on TV but also watch video files on your computer or on your TV.