What exactly is the annual report?

<> financial accounting report includes: accounting statements, notes to accounting statements and financial fact sheets.

Accounting statements: Accounting statements of enterprises are divided into balance sheets, income statements, and cash flow statements according to the different content of their reactions. Among them, the relevant schedules reflect the financial status of the enterprise.

The supplementary statements of operating results and cash flows mainly include the profit distribution statement and other schedules stipulated by the national unified accounting system.

Notes to accounting statements, notes to accounting statements are to facilitate users of accounting statements to understand the content of accounting statements, and to explain the basis, basis, principles and methods of preparation of accounting statements, and main items.

The financial fact sheet includes:

the basic situation of the production and operation of the enterprise;

profit realization and distribution;

capital increases, decreases and turnover;

Other matters that have a significant impact on the financial condition, results of operations and cash flow of the enterprise.

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Accounting statements (annual reports) are mainly accounting annual reports: balance sheet, income statement; cash flow statement; Statement of asset impairment provisions; Statement of changes in shareholders' equity, detailed statement of VAT payable; Profit Distribution Statement; Segment Statement (Business Division) Segment Statement (Regional Division) and other general enterprises are balance sheets, income statements and profit distribution statements, and VAT payable schedules.

Accounting annual report process.

1.Prepare accounting vouchers based on the original vouchers.

2.Prepare a summary table of accounts based on accounting vouchers.

3.Register accounting books (including general ledger and subsidiary ledger) according to the accounting voucher and account summary table4Preparation of accounting statements (including balance sheet and profit and loss statement) based on accounting books (mainly general ledger)5Preparation of tax returns based on accounting statements.

6.Year-end profit and loss (profit or loss can also be carried forward month-by-month).

7.Preparation of annual accounting statements (including balance sheet, profit and loss statement, cash flow statement) 8According to the annual accounting statements, prepare the annual income tax report and the self-check form of the final settlement and payment of other taxes.

At the same time, I would like to ask whether the statement of profit distribution, the statement of changes in owners' equity, the statement of taxes payable are part of the annual report and the notes to the statements. Thank you.

stliu_88.Hello. The accounting annual report you mentioned specifically refers to the balance sheet and income statement.

Cash flow statement, these three basic statements. Generally speaking, the department that submits the annual report of these three statements is the internal management department of the enterprise, and externally, it is generally reported to the competent national tax or local taxation bureau when the income tax is settled. In addition, it should be reported to the industrial and commercial department during the annual inspection of industry and commerce.

However, the cash flow statement in these three statements depends on whether the specific requirements of the local administrative department need to be submitted. Take the tax authorities, for example. In some places, tax authorities require some small businesses to only need to submit balance sheets and income statements.

In some places, it is required that all three forms be submitted at the same time. It is recommended that you consult before submitting your annual report.

The annual report of an enterprise refers to the system whereby an enterprise submits an annual report to the industrial and commercial organs through the credit information publicity system of market entities within a prescribed time limit. Enterprises established and registered in the current year shall submit and publicize their annual reports from the following year.

[Legal basis].

Article 8 of the Interim Regulations on the Disclosure of Enterprise Information provides that enterprises shall submit their annual reports for the previous year to the administrative departments for industry and commerce through the enterprise credit information publicity system from January 1 to June 30 of each year, and make a public announcement to the public. Enterprises established and registered in the current year shall submit and publicize their annual reports from the following year. Article 11 ** departments and enterprises are respectively responsible for the authenticity and timeliness of the information they publicize.

The difference between quarterly and annual financial statements of general enterprises:

1.Annual Financial Statements: Balance sheet and income statement for December for the end of the year;

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 cumulative number of months in the income statement from April to June in July, and so on.

3.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;

4.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.

Extended Information:1Financial statements are accounting statements that reflect the capital and profit status of an enterprise or budget unit in a certain period.

The types, formats, and requirements for the preparation and reporting of financial statements in China are all stipulated by the unified accounting system, and enterprises are required to prepare and report them on a regular basis. At the end of the reporting period, state-owned industrial enterprises shall prepare fund balance sheets, special ** and special appropriation statements, capital statements such as infrastructure loans and special loan statements, as well as profit statements such as income statements and product sales profit statements; State-owned commercial enterprises are required to submit a balance sheet of funds, a statement of operating conditions, and a statement of special funds.

2.Financial statements include a balance sheet, income statement, cash flow statement or statement of changes in financial position, schedules and notes. 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.

3.The preparation of financial statements is basically achieved by collecting and sorting out the data recorded in daily accounting. In order to provide comparative information, the balance sheet items are required to include figures in the "Beginning Balance" and "Closing Balance" columns.

Among them, the figures of each item in the column of "Balance at the beginning of the year" can be filled in according to the figures of the corresponding items in the column "Closing balance" of the balance sheet at the end of the previous year. If the names and contents of the items specified in the balance sheet of the current year are inconsistent with those of the previous year, the names and figures of the items in the balance sheet at the end of the previous year shall be adjusted in accordance with the provisions of the current year.

Hello, I have seen your question and am sorting out the answer, please wait for a while Hello, I am happy to answer for you. The financial annual report is: "The annual report refers to the annual financial report of the company at the end of the previous year, that is, the accounting annual report

Balance Sheet, Income Statement; cash flow statement; Statement of asset impairment provisions; Statement of changes in shareholders' equity, detailed statement of VAT payable; Profit distribution statement, etc. "I hope mine can solve your doubts!"

The annual financial accounting report includes accounting statements, notes to accounting statements and financial fact sheets, which is a comprehensive reflection of the company's financial position, operating results and cash flow for a year. The financial and accounting statements of a listed company also include an audit report issued by a certified public accountant, which shall be provided to the public within four months after the end of the year.

The annual financial accounting report refers to the financial accounting report provided to the public at the end of the year. Semi-annual, quarterly, and monthly financial accounting reports are generally referred to as interim financial accounting reports. As a report that comprehensively reflects the year-end financial situation, annual operating results and cash flow of an enterprise, the annual financial accounting report plays a very important role in communicating between the management of the enterprise unit and the users of the financial accounting report.

The annual financial and accounting report prepared and submitted by the enterprise shall include the following contents:

1. Accounting statements. It includes the balance sheet, income statement, cash flow statement, profit distribution statement, asset impairment provision statement, VAT payable statement, change statement of owners' equity (change statement of increase or decrease in shareholders' equity), segment statements and other relevant schedules.

2. Notes to accounting statements. It includes explanations that do not meet the accounting premises, explanations of important accounting policies and accounting estimates, explanations of changes in important accounting policies and accounting estimates, explanations of contingencies, explanations of events after the balance sheet date, explanations of business combinations and divisions, and explanations of important items in accounting statements.

3. Financial fact sheet. At least include the basic situation of the enterprise's production and operation, profit realization and distribution, capital increase and decrease and turnover, and other matters that have a significant impact on the financial situation, operating results and cash flow of the enterprise.

4. Comparative data of at least two years or two related accounting periods.

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

The annual report is a statement prepared by Zhaohe 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 monthly report is 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 in a month.

The annual report is the annual financial statement of the company submitted by the listed company to its shareholders in accordance with the regulations of the ** Exchange Commission. Statements include reports that describe the company's operating conditions, as well as its assets, liabilities, and revenues.

There are two versions of the annual report in listed companies, one is the summary of the annual report disclosed on the public **, which is simpler, and the other is the detailed version disclosed by the exchange**.

The format of the annual report of a listed company is fixed. It mainly includes the following 11 parts:

1.Important;

2.Brief introduction of the company's basic information;

3.key financial data and metrics;

4.changes in share capital and shareholders;

5.directors, supervisors and senior management;

6.corporate governance structure;

7.Briefing on the General Meeting of Shareholders;

8.Report of the Board of Directors;

9.Report of the Board of Supervisors;

10.Important Notes;

11.financial and accounting reports;

Investors can learn about it according to their needs.

According to Article 2 of Accounting Standards for Business Enterprises No. 30 - Presentation of Financial Statements (2006), financial statements are a structural expression of the financial position, operating results and cash flow of an enterprise.

At a minimum, the financial statements should include the following components:

a) Balance Sheet;

b) Income statement;

c) Cash Flow Statement;

4) Statement of changes in owners' equity (or shareholders' equity, the same below);

5) Notes. There are other tables:

1. The basic situation of the enterprise.

2. The basis for the preparation of financial statements.

3. Statement of compliance with accounting standards for business enterprises.

4. Explanation of important accounting policies and accounting estimates.

5. Correction of accounting policies, changes in accounting estimates and major accounting errors 6. Explanation of important items in financial statements.

7. Cash flow.

8. Explanation of contingencies.

9. Explanation of events after the balance sheet date.

10. Related party relationships and transactions.

11. Explanation of the transfer of important assets and their **.

12. Explanation of business merger, division and other matters.

13. Explanation of non-monetary asset exchange and debt restructuring.

14. Digest the potential loss and account status of the previous year in the current profit and loss15. Approval of financial statements.

1. Balance sheet, profit and loss statement, cash flow statement - three main statements 2, detailed statement of multiplication tax payable, profit distribution statement, statement of changes in shareholders' equity - relevant schedule 3, note 4 to the financial statements, financial fact sheet.

First, the basic situation of the enterprise.

2. Basis for the preparation of financial statements.

3. Statement of compliance with accounting standards for business enterprises.

4. Explanation of important accounting policies and accounting estimates.

5. Changes in accounting policies, accounting estimates and correction of major accounting errors.

6. Explanation of important items in the financial statements.

7. Cash flow.

8. Explanation of contingencies.

9. Explanation of events after the balance sheet date.

10. Related Party Relationships and Transactions.

Ten. 1. Explanation of the transfer of important assets and their **.

Ten. 2. Explanation of matters such as merger and division.

Ten. 3. Explanation of non-monetary asset exchange and debt restructuring.

Ten. Fourth, in the current profit and loss, digest the potential loss and account of the previous year.

Ten. 5. Approval of financial statements.