What are the accounting reports and what are the financial accounting reports?

The accounting statements include "four tables and one note", that is, the balance sheet.

Income statement, cash flow statement.

Statement of Changes in Owners' Equity and Notes.

1. Balance sheet.

The balance sheet is also known as the statement of financial position.

The main accounting statement that represents the financial position (i.e., the status of assets, liabilities and owners' equity) of a business at a certain date (usually at the end of each accounting period).

2. Income statement.

The income statement reflects the business in a certain accounting period.

financial statements of the results of operations.

At present, there are two types of profit ** types commonly used in the world: single-step and multi-step.

3. Cash flow statement.

A cash flow statement is one of the three basic reports of a financial statement, which expresses the increase or decrease in an institution's cash (including bank deposits) over a fixed period of time (usually monthly or quarterly).

4. Statement of changes in owners' equity.

The statement of changes in owners' equity is a statement that reflects the changes in owners' equity from the current period (annual or interim) to the end of the period. Among them, the statement of changes in owners' equity should comprehensively reflect the changes in owners' equity in a certain period.

5. Notes. Schedules, or subordinate reports, refer to reports that supplement some important information that cannot or are difficult to reflect in detail in the main table. The current schedules mainly include:

The profit distribution statement and segment statement are the schedules of the income statement; The statement of VAT payable and the statement of asset impairment provision are the schedules of the balance sheet. There is a collusion between the main table and the relevant schedule.

The main statement reflects the main financial position, operating results and cash flow of the enterprise, while the supplementary table further supplements the main statement.

Accounting statement is a report document that summarizes and comprehensively reflects the information of daily accounting in a certain form.

The accounting statements include a balance sheet, an income statement, a cash flow statement, a statement of changes in owners' equity and notes.

The three major statements of accounting are the "Balance Sheet", "Income Statement", and "Cash Flow Statement".

Concept: 1. Balance sheet refers to a statement that reflects the financial position of an enterprise on a specific date.

2. The income statement refers to the statement that reflects the operating results of an enterprise in a certain accounting period.

3. The cash flow statement is a statement that reflects the inflow and outflow of cash and cash equivalents in a certain accounting period.

The financial and accounting statements include a statement of changes in owners' equity.

Financial statements include a balance sheet, income statement, cash flow statement, statement of changes in owners' equity (or statement of changes in shareholders' equity) and notes to the financial statements.

1. Balance SheetThe balance sheet is an accounting statement that reflects the amount and composition of assets, liabilities and owners' equity of an enterprise on a specific date (year-end, quarter-end or month-end).

2. Income statementThe income statement is an accounting statement that reflects the production and operation results and distribution of the enterprise in a certain period.

3. The cash flow statement is an accounting statement that reflects the impact of operating activities, investment activities and financing activities on cash and cash equivalents during the accounting period of an enterprise.

4. Statement of Changes in Owners' Equity It reflects the increase or decrease of the total amount of owners' equity (shareholders' equity) of the enterprise in the current period, as well as structural changes, especially the gains and losses directly credited to the owner's equity.

5. Notes to the financial statements generally include the following items.

1) The basic situation of the enterprise;

2) Basis for preparation of financial statements;

3) a statement of compliance with the accounting standards for business enterprises;

4) significant accounting policies and accounting estimates;

5) Explanation of accounting policies and changes in accounting estimates and correction of errors;

6) Descriptions of important report items;

7) Other important matters that need to be explained, such as contingencies and commitments, non-adjusting events after the balance sheet date, related party relationships and transactions, etc.

The financial statements should consist of at least the following parts:

1. Balance sheet.

2. Profit and loss statement.

3. Cash flow statement.

4. Statement of changes in owners' equity (shareholders' equity).

5. Notes to accounting statements.

The four major statements of accounting are the balance sheet, income statement, cash flow statement, and statement of changes in owners' equity.

1. The balance sheet, which reflects the current status of the assets, liabilities and capital of the enterprise. Long-term solvency, short-term solvency and profit distribution ability, etc.

2. Income statement (or profit and loss statement), which reflects the amount and structure of the current company's income, expenses and profits and losses that should be recorded in the current profit.

3. The cash flow statement reflects the ins and outs of the company's cash flow, which is divided into three parts: operating activities, investment activities and financing activities.

4. Statement of Changes in Owners' Equity It reflects the increase or decrease of the total amount of owners' equity (shareholders' equity) of the enterprise in the current period, as well as structural changes, especially the gains and losses directly credited to the owner's equity.

<> the accounting statements provided by enterprises to the outside world, the Ministry of Finance and Dispatch shall uniformly stipulate the format of the statements and fill in the index items, and all enterprises must prepare and provide them to the relevant departments on schedule. According to the provisions of the current accounting system of Zhou Liang, there are the following five types of accounting statements provided by enterprises that adopt the enterprise accounting system:

1. Balance sheet.

2. Income statement.

3. Cash flow statement.

4. Statement of changes in owners' equity.

5. Notes to accounting statements.

Among them, the notes to the accounting statements, also known as the notes to the accounting statements, are the explanations of the relevant items of the statements in order to help the users of the accounting statements understand the content of the accounting statements.

Composition of accounting statements.

The balance sheet and income statement are monthly accounting statements, and the cash flow statement and statement of changes in owners' equity are annual accounting statements.

Consolidated financial statements.

If an enterprise has one or more subsidiaries and has control over the subsidiaries, in addition to preparing the accounting statements of the enterprise itself, it shall also prepare consolidated accounting statements to comprehensively reflect the operating results, financial status and changes of the enterprise itself and the enterprise group formed by the subsidiaries with controlling rights.

1) Consolidated Balance Sheet;

2) Consolidated Income Statement;

3) Consolidated Cash Flow Statement;

4) Consolidated statement of changes in owners' equity;

5) Notes to the consolidated financial statements.

The accounting statements required for the internal management of the enterprise shall be formulated by the enterprise according to the actual needs, generally including the cost table of the products under construction and the cost of the products that have been developed.

Explanation of accounting statements.

Accounting statements are prepared on a regular basis based on daily accounting data, and comprehensively reflect the financial status of an enterprise on a specific date and the operating results and cash flow of an accounting period. According to their purpose, accounting statements can be divided into accounting statements provided externally and accounting statements required for internal management of enterprises.

The book judgment statement can be classified according to different criteria as follows:

1. According to the different users of the report, it can be divided into external public report and internal use report;

2. According to the different master-slave nature of the report, it can be divided into basic report and attached table;

3. According to the different preparation time, it can be divided into interim accounting statements and annual accounting statements, of which the interim period includes monthly, quarterly and semi-annual;

4. According to the different reporting subjects, it can be divided into single report and consolidated report.

According to the provisions of China's current accounting system, the accounting statements of enterprises mainly include balance sheets, income statements (i.e., profit and loss statements), cash flow statements, statements of changes in owners' equity and notes to accounting statements.