Financial statements are accounting statements that reflect the capital and profits of enterprises or budget units in a certain period. The types, formats and reporting requirements of China's financial statements are stipulated by a unified accounting system, requiring enterprises to report regularly. At present, at the end of the reporting period, state-owned industrial enterprises should prepare capital statements such as capital balance sheet, special fund and special appropriation table, capital construction loan and special loan table, income statement and product sales profit schedule respectively; State-owned commercial enterprises shall submit a balance sheet of funds, a statement of operating conditions and a statement of special funds.
Balance sheet, income statement, cash flow statement, statement of changes in owner's equity, notes to financial statements, etc.
1, income statement, income statement is a financial statement that reflects the operating results of an enterprise in a certain accounting period. At present, there are two commonly used profit statement formats in the world: one-step and multi-step
2. Cash flow statement is one of the three basic financial statements, which expresses the increase and decrease of an organization's cash (including bank deposits) in a fixed period (usually monthly or quarterly).
3. Balance sheet. Balance sheet is an accounting statement that reflects all assets, liabilities and owners' equity of an enterprise on a specific date (such as the end of the month, the end of the quarter and the end of the year). It is the static embodiment of enterprise's business activities. According to the balance formula of "assets = liabilities+owners' equity". , according to a certain classification standard and a certain order, the specific items of assets, liabilities and owners' equity on a specific date are properly arranged and compiled.
4. Statement of changes in owners' equity is a statement reflecting the changes in owners' equity of the company from the current period (current year or mid-term) to the end of the period. Among them, the statement of changes in owners' equity should fully reflect the changes in owners' equity in a certain period.
5. Notes to financial statements: Notes to financial statements are designed to help users of financial statements deeply understand the contents of basic financial statements, as well as the explanations and explanations made by the preparers of financial statements on the relevant contents and items of balance sheets, income statements and cash flow statements.