How to understand the relationship between corporate financial statements

Whether the difference between the end of the period and the beginning of the balance sheet "monetary funds" is reasonable and the relationship between the "net increase in cash and cash equivalents" in the cash flow statement.

Most of the contents included in the "cash and cash equivalents" of general enterprises are consistent with the caliber of "monetary funds"; Cash received from the sale of goods and the provision of labor services (main business income + other business income) (1+17) + increase in advance accounts receivable - increase in accounts receivable - increase in bills receivable; Cash for the purchase of goods and payment for services (main business cost + other business cost + inventory increase) (1+17) + increase in prepaid accounts - increase in accounts payable - increase in bills payable.

Whether the relationship between the "undistributed profits" item in the profit distribution statement and the "undistributed profits" item in the balance sheet is appropriate. Note that in the statement of profit and profit distribution, the amount in the column of "Cumulative number of this year" of the item "Undistributed profit at the beginning of the year" should be equal to the amount in the column of "Number of previous year" of the item "Undistributed profit", and should be equal to the beginning of the period of the item "Undistributed profit" of the balance sheet

2. The relationship between the balance sheet and the income statement:

Whether the relationship between the "undistributed profits" item in the profit distribution statement and the "undistributed profits" item in the balance sheet is appropriate.

Note that in the statement of profit and profit distribution, the amount in the column of "Cumulative number of this year" of the item "Undistributed profit at the beginning of the year" should be equal to the amount in the column of "Number of previous year" of the item "Undistributed profit", and should be equal to the beginning of the period of the item "Undistributed profit" of the balance sheet

Whether the difference between the end of the period and the beginning of the balance sheet "monetary funds" is reasonable and the relationship between the "net increase in cash and cash equivalents" in the cash flow statement.

Most of the contents included in the "cash and cash equivalents" of general enterprises are consistent with the caliber of "monetary funds";

Cash received from the sale of goods and the provision of labor services (main business income + other business income) (1+17) + increase in advance accounts receivable - increase in accounts receivable - increase in notes receivable; Cash for the purchase of goods and payment of labor services (dust cost of main business + other business costs + increase in inventory) (1+17) + increase in prepaid accounts - increase in accounts payable - increase in notes payable.

The relationship between financial statements can also be judged by the collusion between items in the financial statements and between the financial statements.

1 The collusion relationship between the empty spring stool of the accounting statement items, also known as the intra-balance sheet relationship, includes the above-mentioned balance sheet: assets, liabilities, owners' equity, income and expenses in the income statement, and profits and cash flow statements

Cash inflows, cash outflows, net cash flows.

2 The collusion relationship between tables, also known as the relationship between tables.

1) The relationship between the balance sheet and the income statement: the number of the end of the year of the balance sheet "undistributed profits", the number of the beginning of the balance sheet "undistributed profits", and the cumulative number of "net profits" in the profit distribution statement.

2) The collusion relationship between the cash flow statement and the balance sheet and the income statementThe difference between the end of the period and the beginning of the "monetary funds" item in the balance sheet should have a collusion relationship with the "net increase in cash and cash equivalents" in the cash flow statement.

Summary. Hello dear. According to your question [the difference and connection between the three major financial statements of an enterprise] The following is the result of my legal analysis:

The difference and connection between the three major financial statements of an enterprise is 1In the income statement and balance sheet, the profit of the income statement is based on a series of factors such as income, costs, expenses, etc., and the income is subtracted from the cost to obtain the profit, and the factors that need to be reflected in the income statement are these. Whereas, the assets in the balance sheet can generate income for the business.

In the process of using the relevant assets, the consumption of the assets will also gradually transform the assets into costs in the income statement.

Hello dear. According to your question, the difference and connection between the three major financial statements of an enterprise The following is the result of my legal analysis: The difference and connection between the three major financial statements of an enterprise is 1

In the income statement and balance sheet, the profit of the income statement is based on a series of factors such as income, costs, expenses, etc., and the income is subtracted from the cost to obtain the profit, and the factors that need to be reflected in the income statement are these. Whereas, the assets in the balance sheet can generate income for the business. In the process of using the relevant assets, the consumption of the assets will also gradually empty the assets into costs and expenses in the income statement.

2。In the income statement, cash flow statement and balance sheet, the cash flow statement is the bridge connecting the balance sheet and the income statement and plays a role as a link. Both the income statement and the cash flow statement are statements for periods.

The income and expenses of a company's income statement are accounted for and distributed on a day-to-day basis through the company's cash flow or other capital flows. The monetary funds in the balance sheet can reflect the inflow and flow of the company's cash flow through the company's cash flow statement.

Financial statements can fully reflect the financial situation, operating results and cash flow of the enterprise, but the data on the financial statements alone can not directly or comprehensively explain the financial status of the enterprise, especially the quality of the business conditions and the level of business results, only the financial indicators of the enterprise and the relevant data can be compared to explain the position of the financial status of the enterprise, so the financial statement analysis should be carried out.

The analysis content of financial statements is interrelated and complementary, and can comprehensively describe the financial status, operating results and cash flow of the production and operation of the enterprise, so as to meet the basic needs of different users for accounting information. Among them, solvency is a stable guarantee for the realization of the financial goals of the enterprise, and the operating ability is the material basis for the realization of the financial goals of the enterprise.

Financial statements can fully reflect the financial situation, operating results and cash flow of the enterprise, but the data on the financial statements alone can not directly or comprehensively explain the financial status of the enterprise, especially the quality of the business conditions and the level of business results, only the financial indicators of the enterprise and the relevant data can be compared to explain the position of the financial situation of the enterprise, so the financial statement analysis should be carried out.

The analysis content of financial statements is interrelated and complementary, and can comprehensively describe the financial status, operating results and cash flow of the production and operation of the enterprise, so as to meet the basic needs of different users for accounting information. Among them, solvency is the steady guarantee for the realization of the financial goals of the enterprise, while the operating ability is the material basis for the realization of the financial goals of the enterprise, and the profitability is the result of the joint action of the first two in selling hail, and it also plays a role in promoting the enhancement of the first two.