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Incorrect. Financial statement analysis is the process of systematically understanding the enterprise with the basic activities of the enterprise as the object, the financial statement as the main information, and the analysis and synthesis as the main method, and its purpose is to understand the past, evaluate the present and the future, so as to help the user of the statement improve decision-making.
Management accounting and financial accounting are distinctly separate and unrelated. The standard form of accounting statements is made in accordance with accounting standards, which may not be able to meet the requirements of the management, because the management will require the financial personnel to make some adjustments according to the company's business substance.
To give a small example, Company A and Company B are brother enterprises under the control of the same parent company, and Company A has a set of machinery and equipment, and the normal depreciation expenses are counted on Company A, which affects the profits of Company A, but due to some objective reasons, this equipment is used by B most of the time, then the management of Company A may think that it should not bear the depreciation expense of this equipment in full, so it will require this part of the depreciation expense to be moved to the accounting statement of Company B in the accounting report. Then this artificially adjusted accounting report can be called a management accounting report.
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Hello, Accountant Zheng Yitong Online School Question:
Incorrect, the management accounting report does not specify when it will be reported and the form is not specified.
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You need to choose, you need it.
The accounting statements in the financial accounting report should at least include, balance sheet, cost statement, income statement, and cash flow statement.
Accounting statements are the core content of accounting reports, also known as financial statements. Accounting statements refer to written documents that comprehensively reflect the assets, liabilities and owners' equity of an enterprise and their structure at a specific date, the realization and distribution of operating results in a specific period, and the cash inflow, cash outflow and net increase in a specific period.
It consists of a main table and related schedules, where the main table includes a balance sheet, an income statement, and a cash flow statement, and the schedules include a detailed statement of asset impairment provisions, a profit distribution statement, etc. There is a close link between the main table and the relevant schedules, which provide different perspectives on the financial position, results of operations and cash flow of the enterprise, and the schedules are a further supplement to the main table.
Extended information: Statements can be categorized according to different criteria:
According to the service object (submission object) of accounting statements, it can be divided into external public reports and internal use reports.
According to the different ways in which accounting statements reflect financial activities, they can be divided into static accounting statements and dynamic accounting statements.
According to the different scope of accounting statements, they can be divided into individual accounting statements and consolidated accounting statements.
In addition, according to the preparation time of accounting statements, they can be divided into monthly, quarterly and annual reports; According to the preparation unit of accounting statements, it can be divided into unit reports and summary statements; According to the master-slave relationship of accounting reports, they can be divided into basic reports and subsidiary reports.
According to the provisions of China's current accounting system and the Company Law, the accounting statements of an enterprise mainly include: balance sheet, profit and loss statement, cash flow statement, various schedules and notes.
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Answer: ACD
A complete set of financial reports should include at least "four statements and one note", i.e., a balance sheet, an income statement, a cash flow statement, a statement of changes in owners' equity, and notes. At a minimum, the interim financial report should include a balance sheet, income statement, cash flow statement and notes.
Interim Financial Report: Semi-annual, quarterly, and monthly financial accounting reports are collectively referred to as interim financial reports. (less than one fiscal year).
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Answer]: a, b, c, d
In the report management system, the data of accounting statements generally include accounting books, accounting vouchers, other reports and business subsystems, manual direct input, etc.
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Split Answer]: ABCD
According to the different reporting periods, the financial accounting report can be divided into annual financial accounting report, semi-annual financial accounting report, quarterly financial accounting report and monthly financial accounting report. According to the different reporting entities, financial accounting reports can be divided into individual financial accounting reports and group financial accounting reports.
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