What should I do if I can t understand the financial data, and what should I do if the judge doesn t

Financial statements generally look at the data in the following tables:

1. Balance sheet.

A balance sheet is a statement that reflects the financial position of a business as at a particular date. Each item in the balance sheet is required to include the "Beginning Balance" and "Closing Balance" columns. The figures in the "Balance at the beginning of the year" column of the balance sheet should be based on the figures shown in the "Closing balance" column of the balance sheet at the end of the previous year.

If the names and contents of each item specified in the balance sheet of the previous year are inconsistent with those of the current year, the names and numbers of each item in the balance sheet at the end of the previous year shall be adjusted in accordance with the provisions of the current year, and shall be filled in the column of "Balance at the beginning of the year" in this table.

2. Income statement.

An income statement is a statement that reflects the operating results of an enterprise in a certain accounting period. Through the income statement, it can reflect the amount and composition of the income, expenses, profits (or losses) of the enterprise in a certain accounting period, help the users of the financial statements to fully understand the operating results of the enterprise, analyze the profitability and profit growth trend of the enterprise, so as to provide a basis for economic decision-making.

3. Cash flow statement.

A cash flow statement is one of the three basic reports of a financial statement, which expresses the increase or decrease in an institution's cash (including bank deposits) over a fixed period of time (usually monthly or quarterly). The cash flow statement adopts a reporting structure, which reflects the cash flow from operating activities, the cash flow from investment activities and the cash flow from financing activities, and finally summarizes the net increase in cash and cash equivalents in a certain period.

4. Statement of changes in owners' equity.

The statement of changes in owners' equity is a statement that reflects the changes in the current period of the various components that make up the owners' equity. Through the statement of changes in owners' equity, it can not only provide report users with information on the increase or decrease of the total amount of owners' equity, but also provide them with structural information on the increase and decrease of owners' equity, especially to enable report users to understand the root causes of the increase or decrease of owners' equity.

Financial statements are a data logic sheet generated by a large number of data, the key point is that there must be a logical relationship between these data, and the person who makes false accounts will do something in the data source, so as to fool you on the total profit and loss data generated, so why must you learn to audit before understanding the financial report, the correspondence between the number of accounts and the actual number of evidence, will make all falsehoods nowhere to hide. Of course, if you want to learn to audit accounts, you must first be able to do accounts, and the quick way is to understand the rules and regulations of financial accounting, such as: correspondence between supply and loan, account details, and financial account classification.

Another point is to do the accounting. The problem of cost accounting is a little more complicated, but any accounting is mostly the same, you have to understand the content you want to account for and the formation of this content, find its logical generation point, the more smart you grasp the law, then the more logical the account you do, the content part really depends on yourself.

If you encounter it, learn it or ask someone for advice.

For some cases that require financial data, the judge's ignorance of the financial data may affect the trial and judgment of the case, but the following measures may be taken:

1.Understand the financial knowledge of various cases: Judges can strengthen their understanding of the financial knowledge involved in various cases, including accounting theories, financial analysis, etc., so that they can better understand and handle cases involving Lingzheng's financial data.

2.Request for expert appraisal: For cases involving more complex financial data and the financial situation of enterprises, judges may apply to relevant companies or professional institutions for appraisal, and professionals will conduct financial data analysis and judgment.

3.Increase the number of auxiliary staff: Some courts will appoint a finance officer to assist the judge in reviewing and analysing financial data.

In short, judges should continue to learn financial knowledge, enhance their financial analysis skills, and seek professional expertise to ensure that the judgment is reasonable and fair.