What is the difference between monthly and quarterly financial statements and annual reports?

The financial statements are prepared in accordance with accounting standards and reflect the financial status and operation of the accounting entity to the owners, creditors, other relevant parties and the public.

According to the time of compilation, it is divided into monthly, quarterly and annual reports, and the difference between them is that the time and time points covered are different.

Monthly report: A statement prepared on a monthly basis, that is, the statement is an accounting statement that reflects the financial status and operation of the enterprise for a month;

Quarterly report is a statement prepared on a quarterly basis, that is, the statement is an accounting statement that reflects the financial status and operation of an enterprise in a quarter;

The annual report is a statement prepared on a one-year basis, that is, the statement is an accounting statement that reflects the financial status and operation of the enterprise for one year.

The quarterly report will be published in the third month's monthly report;

The annual report will also be published in December and the last quarter's quarterly report;

The current and previous amounts in the quarterly report are changed to the current quarterly amounts and the previous quarter amounts;

The same is true for annual reports;

The next page and the previous page are debits.

Cumulative. Creditor.

Cumulative. as well as balances to be written;

When continuing the previous page, only the balance should be written, and the accumulated number of debits, credits, and balances should be copied on the previous page.

This is the standard bookkeeping method.

1. The monthly report of the financial statements reflects the financial situation and operation of the month.

2. The monthly report of the financial statements reflects the financial situation and operating conditions of the quarter.

3. The monthly report of the financial statements reflects the financial situation and operation of the current year.

Generally speaking, if you only talk about the fourth quarter report, it only refers to the quarterly report, which is different from the annual report.

Taking the balance sheet and income statement of an enterprise as an example, there are normally other statements, and state-owned enterprises or large companies will design more statements for management requirements, and may also need notes to the accounting statements.

1. The balance sheet of the quarterly statement, the beginning of the general balance sheet is the beginning of the year, the end of the period, and the fourth quarter. The balance sheet for annual and quarterly reports is the same. It may also be required to be the beginning of the quarter, in which case the balance sheet of the annual report is different from that of the quarterly report.

2. Income statement.

The current period of the income statement in the quarterly report is still for the fourth quarter (10 December period), while the cumulative number for the current year is for 1 December of the current year.

The cumulative amount of the income statement in the annual report is for January and December of the current year, and the cumulative amount of the previous period is for January and December of the previous year.

As can be seen, quarterly and annual reports are different.

The following is a chart of the income statement of the quarterly report (I can't find it on the Internet, just change the month word of this month to the quarter word).

Network screenshots, invasion and deletion.

Annual report. <>

Network screenshots, invasion and deletion.

The above two tables are not the latest newspaper ** formula, just to illustrate the difference between the two.

Of course not.

The fourth quarter financial report is a statement for the three-month period from October to December, while the annual report refers to the statement for the twelve-month period from January to December. The period is different, and the figures reflected are of course different.

The monthly statement is referred to as the monthly report, which is prepared once a month, including the balance sheet and income statement;

Quarterly statements are referred to as quarterly reports, which are prepared quarterly, including balance sheet and income statement;

The semi-annual report is referred to as the semi-annual report, which is prepared once a year on June 30, including the balance sheet and income statement, but there are certain differences in some indicators with the monthly report and the quarterly report;

The annual statement is referred to as the annual report, which is prepared once a year, including the balance sheet, income statement and cash flow statement, which requires a complete and comprehensive reflection of the financial situation, operating results and cash flow of the enterprise.

The current accounting statement is a systematic report file prepared by the accounting personnel of an enterprise according to the accounting records of a certain period (such as monthly, quarterly, and yearly) in accordance with the established format and type. With the expansion of business activities, the users of accounting statements have an increasing demand for accounting information, and the information provided by only a few accounting statements can no longer meet or directly meet their needs, so it is necessary to provide more information through notes and explanations other than the statements.

These accounting statements, which are accompanied by detailed notes and a statement of financial position, are referred to as financial accounting reports. In practice, due to the increasing amount of off-balance sheet information that needs to be reported, the length of notes is getting larger and larger, resulting in accounting statements becoming only a small part of the financial accounting report, but it is still the most important and core component.

Accounting statements can be classified according to different criteria:

Common accounting statements.

According to the service object (submission object) of accounting statements, it can be divided into external public reports and internal use reports.

According to the different ways in which accounting statements reflect financial activities, they can be divided into static accounting statements and dynamic accounting statements.

According to the different scope of accounting statements, they can be divided into individual accounting statements and consolidated accounting statements.

In addition, according to the preparation time of accounting statements, they can be divided into monthly, quarterly and annual reports; According to the preparation unit of accounting statements, it can be divided into unit reports and summary statements; According to the master-slave relationship of accounting reports, they can be divided into basic reports and subsidiary reports.

According to the provisions of China's non-copied accounting system and the Company Law, the accounting statements of an enterprise mainly include: balance sheet, profit and loss statement, cash flow statement, various schedules and notes.

Cash role. 1.Provide important information for evaluating business performance and improving business management;

2.Provide the necessary information for the national economic management institutions to carry out macroeconomic regulation and management;

3.It provides useful information for investors and operators to make decisions.

The difference between the quarterly report and the annual report of enterprise income tax is that the quarterly report is based on the profit data on the accounting statement to calculate the enterprise income tax, while the annual report should be based on the profit of the accounting statement according to the tax requirements to make relevant tax adjustments, adjustments and decreases, the quarterly report has only one table, and the annual report has several schedules for income tax declared in the national tax declaration. The fourth quarter report is the same as the quarterly report of the previous month, except that the annual report is different from the previous report in that the relevant adjustments are made as mentioned above.

1. Annual report of financial statements: Ken is the balance sheet at the end of December at the end of the year.

and income statement. 2. The quarterly report is a quarterly report, and there are 4 quarterly statements in 4 quarters a year, such as: the first quarterly report is the income statement accumulated from January to March in April, and the second quarterly report is the difference or difficulty accumulated in the income statement from April to June in July, and so on.

3. Monthly report: The monthly report is a monthly report.

The common denominator is that the balance sheet is the number of points in time, can not be accumulated, whether it is a quarterly report or an annual report is the cumulative number of months in the income statement, such as the quarterly report is the cumulative number of months in the 3 monthly reports, the annual report is the sum of the number of months in the income statement from January to December, and it should be noted that the cumulative number of the current year in the income statement is the number of the previous period plus the number of the current period, such as the second quarterly report in July to fill in the 2 quarterly statement, the balance sheet is the balance sheet on June 30, and the current number of the second quarter income statement is equal to the sum of the number of months from April to June, the cumulative number of this year is equal to the sum of the number of the current group balance in the previous quarter plus the number of the current month from April to June.