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华南机械厂是一家以生产拖拉机拖斗为主的工业企业.(增值税一般纳税人).全厂生产部门设有一个基本生产车间,两个辅助生产车间——机修车间和运输车间.产品有“3吨拖斗”、“2.5吨拖斗”、和“手扶机拖斗”这三种规格.全厂共有职工250人,三个车间的生产和管理人员180人,厂部各科室管理人员55人,福利人员12人,退休人员3人.该厂一九x四年十二月份的净利润总额为50568.42元,比十一月份增长了26.42%.为了全面反映企业的财务状况和经营成果,需从企业总体的生产经营活动来考察.因此,利用该厂提供的会计凭证、帐薄、报表及其他会计资料对该厂的财务状况进行分析:
Huanan Machinery Factory is an industrial enterprise focusing on the production of tractor trailers (VAT general taxpayer). The whole factory production department has a basic production workshop, two auxiliary workshop - machine workshop and transportation workshop. “3 tons of trailers”, “2.5 tons of trailers”, and “tractor towing” these three specifications. The whole plant a total of 250 employees, three workshops of 180 production and management staff, the Department of plant management 55 staff, welfare staff of 12 people, retirees 3. The factory in December 1919 x 4 net profit totaled 50568.42 yuan, an increase of 26.42% over November in order to fully reflect the financial status of the business and business The results should be investigated from the overall production and business activities of the enterprise, therefore, the financial status of the plant is analyzed by using the accounting vouchers, account books, statements and other accounting materials provided by the factory: