According to the short-term investment and long-term investment in the balance sheet, check the rationality of calculating the "investment income" in the income statement. For example, pay attention to whether there are abnormal situations such as no investment items in the balance sheet but investment income in the income statement, and the investment income greatly exceeds the principal of the investment project.

According to the fixed assets and accumulated depreciation in the balance sheet, the rationality of "management expenses-depreciation expenses" in the income statement is calculated. Combined with the increase and decrease of production equipment, operating rate and energy consumption, this paper analyzes whether the change of main business income is supported by production capacity and energy consumption.

Whether the relationship between the "undistributed profit" item in the profit and profit distribution table and the "undistributed profit" item data in the balance sheet is appropriate. Note that in the profit and profit distribution table, the amount in the column "Cumulative Amount of this Year" of undistributed profit at the beginning of the year should be equal to the amount in the column "Last Year" of undistributed profit and the opening amount of undistributed profit in the balance sheet.