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Add one (6) company manager, such as the general manager.
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If it's a small company, the people who read your statements are mainly the boss.
If you are a large company, your statements may have to be provided to your treasurer, business partners, creditors.
people, the public (in the case of a listed company), shareholders, banks, etc.
In addition to this, the tax office, ** and so on.
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Business financial statements.
Main users: investors, creditors, managers, merchants, employees, trade unions, and intermediaries. Financial statements are the main part of the financial report and do not include information included in the financial report or annual report, such as directors' reports, management analysis and financial fact sheets.
The financial statements released to the public are designed in accordance with the general requirements of all users.
The users of financial reports include investors, creditors, managers, employees, labor unions, intermediaries, etc.
Extended Information: Financial reports can be categorized according to the following criteria:
1.Classified by the economic content reflected in the accounting statements.
According to the different economic contents reflected in the accounting statements, they can be divided into static accounting statements and dynamic accounting statements. Static statements refer to a comprehensive reflection of the assets, liabilities and owners' equity of an enterprise at a specific date.
A statement of the condition, such as a balance sheet.
Dynamic report refers to a statement that comprehensively reflects the operating results or cash flow of an enterprise in a certain period, such as income statement and cash flow statement.
2.Classified by the object of submission of accounting statements.
According to the different objects of accounting report submission, it can be divided into internal report and external report. Internal statements refer to the accounting statements prepared to meet the needs of the internal operation and management of the enterprise, because there is no need to disclose to the public, so there is no unified format and preparation requirements; External statements refer to the accounting statements provided by the enterprise, which are mainly used by investors, creditors, ** departments and the public.
It provides for a uniform format and preparation requirements.
Creditors include banks, non-bank financial institutions (e.g. finance companies).
insurance companies, etc.), corporate bonds.
of purchasers, etc. According to the general classification, creditors can be divided into short-term creditors and long-term creditors. Their primary concern is the ability of companies to repay their short-term debts.
Long-term creditors provide claims to enterprises with a maturity of more than one year, and their primary concern is the ability of the enterprise to continuously pay interest and repay the principal amount of the debt when it matures (after a number of years). As a result, creditors are not as concerned about the profitability of the company as investors are, but they are always vigilant about the solvency of the company. Therefore, they first focus on how many assets the enterprise has that can be used as a guarantee for the repayment of debts, especially how many assets can be immediately realized as a guarantee for the repayment of debts.
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Users of financial reports include investors, creditors, managers, employees, trade unions, intermediaries, etc.
The financial report of an enterprise is an important basis for the management authorities to understand the capital, cost, profitability and business decisions and plans of the enterprise, and is the information for investors and financial institutions to make investment decisions and loan decisions, and is also the main basis for the financial and taxation departments to supervise and inspect the compliance of the financial discipline of enterprises and the economic management departments to strengthen macroeconomic regulation and control. Enterprises should provide financial reports to users of financial reports on a regular basis.
Creditors, managers, **, employees and trade unions, intermediaries, etc. The financial report of an enterprise is an important basis for the management authorities to understand the enterprise's funds, fissile costs, profitability and business decisions and plans, and is the information for investors and financial institutions to make investment decisions and loan decisions, and is also the main basis for the financial and taxation departments to supervise and inspect the compliance of the financial discipline of enterprises and the economic management departments to strengthen macroeconomic regulation and control. Enterprises should provide financial reports to users of financial reports on a regular basis.
A financial report is a written document that reflects the financial position and operating results of an enterprise, including a balance sheet, an income statement, a cash flow statement, a statement of changes in owners' equity (which is required to be disclosed in the annual report under the new accounting standards), schedules and notes to the accounting statements and a statement of financial facts.
Financial statements mainly reflect the financial status of an enterprise on a specific date and the operating results of a specific period, so who are the users of the financial statements?
Who is the user of financial statements?
Financial statements, also known as external accounting statements, are accounting statements provided by accounting entities to reflect the financial status and operation of accounting entities, including balance sheets, profit and loss statements, cash flow statements, etc. Investors are the primary users of corporate financial statements, in addition to investors, the users of corporate financial statements also include banks, Sun Yuankong's creditors, ** and relevant departments, the public, etc.
What are the requirements for preparing financial statements?
Requirements for the preparation of financial statements:
1. The numbers are real. The data in the financial report must be true and reliable, and truthfully reflect the financial position, operating results and cash flow of the enterprise.
2. The content is complete. The financial statements should reflect the overall picture of the economic activities of the enterprise and comprehensively reflect the financial status and operating results of the enterprise, so as to meet the needs of all parties for accounting information.
3. Accurate calculation. Daily accounting and preparation of financial statements involve a large number of numerical calculations, and only accurate calculations can ensure the authenticity and reliability of the figures. This requires that the financial statements must be prepared on the basis of reconciled books and records and other relevant information, without the use of estimates or projections, let alone any form of falsification, numbers games or concealment.
4. Timely submission. Timeliness is an important feature of information, and only when financial statement information is delivered to information users in a timely manner can it provide a basis for users' decision-making. Otherwise, even if the financial report is authentic, reliable and complete, the value of the accounting information will be greatly reduced for the users of the report due to the lack of timely preparation and submission.
5. Complete procedures. The financial statements provided by the enterprise shall be covered with a cover, bound into a book, and stamped with the official seal.
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(1) Internal: business managers, pay attention to business activities and financial costs.
2) External: Investors: Focus on investment risks and returns.
Creditors: Focus on solvency.
Potential investors and creditors: Focus on investments.
Decision-making. **Administration: Focus on paying taxes.
Upstairs is not bad, but potential investors and creditors are also important.
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Summary. The main users of the financial reports of Qinhao enterprises are divided into seven categories, namely: investors, creditors, managers, employees, labor unions, and intermediaries.
1.Investors analyze the assets and profitability of the enterprise in order to decide whether to invest; In order to decide whether to transfer shares, analyze the profitability, stock price changes and development prospects; In order to examine the performance of operators, it is necessary to analyze the profitability of assets, bankruptcy risk and competitiveness; In order to determine the dividend distribution policy, it is necessary to analyze the fundraising situation.
Who uses NI Financial Reports? What do they do?
Who is the user of financial reports? What do they do?
Who uses NI Financial Reports? What do they do?
Who uses NI Financial Reports? What do they do?
Who uses NI Financial Reports? What do they do?
Who uses NI Financial Reports? What do they do?
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The financial report can provide the following help to users: 1. Comprehensively and systematically reveal the financial situation, operating results and cash flow of the enterprise for a certain period, which is conducive to the management personnel to understand the completion of the tasks and indicators of the unit, and evaluate the business performance of the management personnel, so as to find problems in time, adjust the business direction, formulate measures to improve the level of operation and management, improve economic efficiency, and provide a basis for economic development and decision-making.
2.It is beneficial for the state economic management department to understand the operation of the national economy. Through the summary and analysis of the financial statement information provided by each unit, we can understand and grasp the economic development of various industries and regions, so as to macro-control economic operation, optimize resource allocation, and ensure the stable and sustainable development of the national economy.
3.It is beneficial for investors, creditors and other interested parties to grasp the financial status, operating results and cash flow of the enterprise, and then analyze the profitability, solvency, investment income and development prospects of the enterprise, so as to provide them with decision-making basis for investment, loans and development.
4.It is conducive to satisfying the requirements of finance, taxation, industry and commerce, auditing and other departments to supervise the operation and management of enterprises. Through the financial statements, it is possible to check and supervise whether the enterprises comply with the laws, regulations and systems of the state, and whether there is any tax evasion.
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