the financial expenditure report is the report of expenses incurred by an enterprise in a certain period. The financial expenditure statement is a structural statement of the enterprise's financial position, operating results and cash flow. A complete set of financial statements should at least include balance sheet, income statement, cash flow statement, statement of changes in owners' equity and notes. Financial expenditure statement is an important basis for external units and individuals with economic interests to understand the financial situation and operating results of the enterprise and make decisions accordingly.

composition of financial statements: the balance sheet is an accounting statement that reflects the financial status of an enterprise on a specific date; An accounting statement that reflects the operating results and comprehensive income of an enterprise in a certain accounting period; Cash flow statement is an accounting statement that reflects the inflow and outflow of cash and cash equivalents in a certain accounting period; Statement of changes in owners' equity An accounting statement that reflects the changes in the current period of each component that constitutes the owners' equity of an enterprise.

The types, formats and reporting requirements of China's financial statements are stipulated by the unified accounting system, requiring enterprises to report regularly. At the end of the reporting period, state-owned industrial enterprises should separately compile the balance sheet of funds, special funds and special appropriation tables, capital statements such as infrastructure loans and special loans, and profit statements such as income statement and product sales profit schedule; State-owned commercial enterprises should submit a balance sheet of funds, a statement of operating conditions and a statement of special funds.

the notes to financial statements generally include the following items: basic information of the enterprise, basis for preparing financial statements, statement of compliance with accounting standards for enterprises, explanations of important accounting policies and accounting estimates, changes and error correction of accounting policies and accounting estimates, and explanations of important report items.