Generally, there are the following items: (1) Balance sheet This is a statement that reflects the company's financial position on a specific date.

It is based on the accounting formula of "Assets = Liabilities + Owners' Equity", and is listed and prepared according to assets, liabilities and owners' equity.

The balance sheet provides people with the company's static financial status for a certain period of time, allowing people to understand the company's capital composition, the company's liabilities, and the equity owned by investors at a specific point in time.

From this, we can evaluate the company's liquidity and solvency, assess the preservation and appreciation of the company's capital, and predict the company's future financial status change trends.

(2) Profit and Loss Statement The profit and loss statement, also known as the income statement, is a statement that reflects the company's operating results and distribution during a certain period.

The income statement provides people with the actual situation of the company's dynamic operating profits and losses within a certain period. People can use this table to analyze the reasons for the increase or decrease in the company's profits, evaluate the company's operating results and the value of investment, and judge the company's profitability and performance in a certain period in the future.

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(3) Statement of changes in financial status The statement of changes in financial status is a statement that comprehensively reflects the source, use and increase or decrease of the company's working capital within a certain accounting period.

The statement of changes in financial position provides people with a complete picture of the changes in the company's financial position during a certain accounting period and explains the reasons for the changes in funds.

By analyzing the statement of changes in financial position, people can understand the company's liquidity flow and judge the level of the company's operation and management.

(4) Financial statement: The financial statement is a document that further explains and supplements the company's financial status reflected in the financial accounting statements.

It mainly describes the company's operating conditions, profit realization and distribution, capital increases, decreases and turnover, tax payment, changes in various properties and materials, matters that have a significant impact on the financial status of the current or next period, and other matters that need to be explained.

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(5) Profit distribution statement The profit distribution statement is a statement that reflects the company's profit distribution and year-end undistributed profits.

It is a subsidiary detail of the income statement.

The profit distribution statement is usually itemized by after-tax profit, distributable profit, and undistributed profit.