1, balance sheet
Balance sheet refers to a report that reflects the financial situation of an enterprise on a specific date. All items in the balance sheet should be filled in with "balance at the beginning of the year" and "balance at the end of the period". The figures in the "balance at the beginning of the year" column of the balance sheet shall be filled in according to the figures in the "balance at the end of last year" column of the balance sheet. If the project name and content specified in the balance sheet of the previous year are inconsistent with this year, the project name and figures in the balance sheet at the end of the previous year should be adjusted according to the provisions of this year, and filled in the column of "balance at the beginning of the year" in this table.
2. Income statement
Income statement refers to a statement that reflects the operating results of an enterprise in a certain accounting period. The income statement can reflect the amount and composition of income, expenses, profits (or losses) of an enterprise in a certain accounting period, help users of financial statements fully understand the operating results of the enterprise, analyze the profitability and profit growth trend of the enterprise, and thus provide a basis for their economic decision-making.
3. Cash flow statement
The 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). The cash flow statement adopts a reporting structure, which reflects the cash flow generated by operating activities, investment activities and financing activities in categories, and finally summarizes the net increase of cash and cash equivalents in a certain period of time.
4. Statement of changes in owners' equity
The statement of changes in owners' equity is a statement that reflects the changes in each component of owners' equity in this period. Through the statement of changes in owner's equity, we can not only provide the report users with information about the increase or decrease of the total owner's equity, but also provide them with structural information about the increase or decrease of owner's equity, especially let the report users know the root of the increase or decrease of owner's equity.