How To Understand Bank Statements?

For banks, it is generally required that auditors and corporate financial personnel should go to the bank to print directly to obtain the evidence. Therefore, from the perspective of the acquisition process, the bank reconciliation can be changed by the hands of the enterprise, while bank running is relatively more credible unless banks and enterprises collusion.

1, Q: get personal bank water, do not know where to start, analyze what aspects can draw a conclusion?

A: it is the most important information that we can see the cash flow of customers from the amount of credit.

2, Q: is credit frequency high or high?

A: (1) Yes, basically. Please pay attention to the cumulative amount of credit and the corresponding amount of each occurrence. Accounting subjects Is it directly related to the sales industry? At present, few companies have whitewashed bank statements six months ago to get credit records from credit departments.

(2) bank statements should be combined with customer bank deposit ledger, sales income ledger, cost accounting ledger and customer's upstream and downstream contracts. Generally speaking, one is afraid of paying bills against the bill, and the two is that the business is not true. Simply looking at the bill, the first is to see whether the total amount of the credit flow exceeds the sales volume, otherwise the sales revenue will be suspected of fraud. Of course, it is not absolute. There is also possibility of cash collection.

(3) second, to see whether the amount of money flowing into and out is consistent with the business of customers, for example, the amount of customers' merchandise is in the hundreds of thousands or so, but the amount of bank accounts is hovering in several million or tens of thousands of pieces. Then we need to pay attention to it and ask the reason. In addition, we should pay attention to several points: the total flow of water exceeds the sales volume, nor does it mean that the sales revenue will be true.

(4) at present, many customers are basically taking part of personal cards. The personal cards used by customers need to be identified. See whether the head of household and the amount of running water match business.

(5) nowadays, many non-standard enterprises pay most of their income in order to evade taxes.

3, Q: how do I see "maybe a few accounts of customers can go back and forth; see whether the lender is normal. The borrower is abnormal. How does this look? There is always an integer amount in and out. Is this normal? Is the general payment non integer?

A: the bank statements to get the business are mainly analyzed from the following points:

(1) whether there is any settlement of public business during holidays, if the bank statement is false. More financial information, cases, regulations, analysis, innovation, PE/VC, IPO, three boards, mergers and acquisitions, banks, bond markets, trust, project financing, asset management, asset securitization, risk management and control, fund management, small loans, pawn, guarantee, insurance, Internet finance, industry knowledge, etc.

(2) check it. Bank statement If the amount of credit occurs is greater than the sales revenue of the current period, it means that the sales revenue of the company is more objective and real, but not all of it can be identified.

(3) spot check the large amount of transactions in the bank statements, then verify the verification of the contracts, invoices (or receipts), and see if there is a real settlement transaction record, especially in the months before and during the end of the year, because the enterprises are also very thieves. They often use a sum of money or let some enterprises that have good relationships constantly transfer funds to set up the accounts so as to "raise" the amount of the credit amount of the bank's bill. Therefore, we must carefully check some large amount of capital transactions and whether they correspond with the contracts, invoices or receipts and outgoing books, so as to confirm the authenticity of the transaction.

(4) at the same time identify the authenticity of the statement. Flowing water And bills are very important, this is auxiliary material, but there is a connection between the flow and the bill, there is also exclusion, after all, there may be differences between the number of water and the bill.

(1) there should be matching contracts or bills for import and export (or other supporting materials) for bills and water.

(2) the amount of credit and the flow of water (possibly employees and company leaders' personal cards) depend on whether there is any possibility of checking and returning accounts in figures.

(3) it can not be said that the larger the credit is, the better the business is. The operating income has nothing to do with the amount and flow of the credit. Many enterprises will choose to take personal personal cards to avoid tax, so the accuracy of data needs to be investigated and verified.

In order to help customers to borrow money, banks will find water for their customers. This is the most terrible thing that requires you to understand and communicate. 5. The bill and the flow will have customers' accounts payable and accounts receivable in the past. They need to be investigated, verified and eliminated. If they are all investigated clearly, they will see if his main business can satisfy the loan guarantee demand with "section 1".

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