The main contents of the notes to the annual accounting statements are:

a. Accounting policies and their changes.

b. Basis for the preparation of financial statements.

c. Accounting estimates and explanations of their changes.

d. Description of important items in accounting statements.

ACD It is an explanation of the basis, basis, principles and methods of preparation of accounting statements, and main items in order to facilitate users of accounting statements to understand the content of accounting statements.

l. The general situation of the enterprise: including the general situation of the enterprise, the scope of business and the structure of the enterprise, etc., if necessary, it can also explain the divestiture of assets at the time of listing and reorganization;

Report editing and review technology.

2. Accounting policies of enterprises: including the accounting system, accounting period, accounting principles, valuation basis, profit distribution methods, etc., for enterprises that need to prepare consolidated statements, they should also explain the preparation method of their consolidated statements; For enterprises with changes in accounting policies compared with the previous year, the circumstances and reasons for the changes and the impact on the financial position and operating results of the enterprises should be explained;

3. Notes on the main items of the accounting statement: including a detailed description of the main statement items, such as the aging analysis of accounts receivable, the explanation of abnormal changes in the statement items and their causes, etc.;

4. Information by industry: If the operation of the enterprise involves different industries, and the industry income accounts for more than 10% (including 10%) of the main business income, the relevant data of the industry should be provided;

5. Disclosure of important matters: mainly including the explanation of commitments, contingencies, events after the balance sheet date and related party transactions.

The 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 contents of the notes to the accounting statements mainly include:

1. The basic information of the enterprise, including the place of registration, organizational form and headquarters address of the enterprise;

2. The basis for the preparation of financial statements, including the accounting year, measurement attributes, accounting base currency and presentation currency;

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. For the description of important items in the report, the enterprise should disclose the composition of the important statement items or the changes in the current period in the form of a list as much as possible in the form of a combination of text and numerical descriptions, and the total amount of the important items in the report should be connected with the amount of the statement items;

7. Other important matters that need to be explained, including contingencies and commitments, non-adjustment events after the balance sheet date, related party relationships and transactions, etc.;

8. Other information that contributes to the objectives, policies and procedures of the enterprise in managing the capital of the user of the financial statements.

Further information: Accounting is a Chinese word, pronounced kuàijì, and its English name is accounting. Accounting has two meanings, one refers to accounting work, and the other refers to accounting staff, and accounting work is based on the "Accounting Law", "Budget Law", "Statistics Law" and various tax laws and regulationsLegal basisto check accounting vouchers, financial books, and financial statements.

The process of engaging in economic accounting and supervision is a kind of economic management work that uses currency as the main unit of measurement and uses special methods to account for and supervise the economic activities of a unit. Accounting staff are the personnel who carry out accounting work, including accounting supervisors, accounting supervision and accounting, property management, cashiers and other personnel.

Since the Zhou Dynasty, China has had a special accounting official position, in charge of tax revenue, money and silver expenditure and other financial work, and conducts monthly calculations and annual meetings. That is to say, the monthly sporadic calculation is calculated, and the annual total calculation is the meeting, and the two together become the term accounting.

<>1) General information of the enterprise: enterprise profile, business scope and enterprise structure, etc.

2) Accounting policy of the enterprise: the accounting system and accounting period implemented by the enterprise.

Accounting principles, valuation basis, profit distribution.

approach and consolidated statements.

and so on.

3) Notes to the main items of the financial statements:

1.By industry, if the operation of the enterprise involves different industries, and the income of the industries involved accounts for the main business income of the enterprise.

10 (including 10), then the relevant financial data of the sub-industry should be provided in the notes.

2.The disclosure of important events mainly refers to the explanation of contingencies, events after the balance sheet date and related party transactions.

The notes to the accounting statements generally include the following contents:1. The general situation of the enterprise;

2. Accounting policies of the enterprise;

3. Notes to the main items of the accounting statements;

4. Information on different industries;

5. Disclosure of important matters.

The accounting standards for business enterprises require that in addition to meeting the needs of the competent authorities of the enterprise, the financial and taxation authorities and other national departments, the accounting statements should also meet the needs of investors, creditors and investors in the society, and should be able to provide them with various accounting information that reflects the operating conditions, property rights relations, solvency and distribution of benefits. In view of the above-mentioned requirements, the accounting standards have made unified provisions on the accounting statements of enterprises nationwide, stipulating that enterprises must prepare and submit three main accounting statements to the outside world.

Accounting Theory:The research object of accounting includes all aspects of accounting, such as the nature, object, function, task, method, procedure, organization, system, technology, etc. of accounting. Accounting uses its own unique concepts and theories to summarize and summarize its research objects.

Accounting is a highly practical discipline, which not only studies the principles and principles of accounting, explores the theoretical system and conceptual structure that can reveal the laws of accounting development, but also studies the specific application of accounting principles and principles, and proposes scientific index systems and methods and techniques for reflection and control. Accounting serves accounting practice from both theoretical and methodological aspects, and has become a guide for people to improve their accounting work and improve their accounting system.

The notes to the accounting statements include:

1) Explanation of non-compliance with accounting premise:

2) Explanation of significant accounting policies and accounting estimates;

3) Explanation of changes in significant accounting policies and accounting estimates;

4) a description of contingencies and events after the balance sheet date;

5) disclosure of related party relationships and transactions;

6) Explanation of the transfer of important assets and their **;

7) Business combinations. Description of the separation;

8) Detailed information of important items in accounting statements;

9) Other matters that need to be explained to help understand and analyze accounting statements.

The notes to the financial statements mainly include the main accounting treatments adopted by the enterprise; changes in accounting treatments, the reasons for such changes and their impact on financial condition and results of operations; non-recurring items that occur; Obvious situation of some important reporting items; contingencies; post-term; and other information that is important for understanding and analyzing financial statements.

The notes to the financial statements are intended to provide users of the financial statements with an in-depth understanding of the contents of the basic financial statements, as well as the explanations and explanations given by the preparers of the financial statements to the relevant contents and items of the balance sheet, income statement and cash flow statement. What is in the notes to the financial statements is very important.

The notes to the financial statements are the textual descriptions or detailed information of the items listed in the balance sheet, income statement, cash flow statement and statement of changes in owners' equity, as well as the description of the items that cannot be shown in these statements. It can enable the report users to have a comprehensive understanding of the financial status, operating results and cash flow of the enterprise.

Importance of notes to the financial statements

Improve the relevance and reliability of accounting information. Accounting information should be both relevant and reliable, and relevance and reliability are the two basic quality characteristics of accounting information. Due to the limitations of financial accounting itself, the choice of relevance and reliability is like the choice of a fish and a bear's paw, and in many cases, it is impossible to have both.

Contingencies cannot be identified directly in the master table due to the uncertainty of their occurrence, but when they are completely reliable or largely predictable, the relevance of the information may be impaired by the loss of timeliness. This can be done by revealing the type and impact of contingencies in the notes to the financial statements to improve the relevance of the information.