1. The meaning of the concept:

Financial statements, also known as external accounting statements, are accounting statements provided by accounting entities to the outside world that reflect the financial status and operations of accounting entities, including balance sheets. , income statement, cash flow statement or statement of changes in financial position, schedules and notes. Financial statements are the main part of financial reports and do not include director's reports, management analysis and financial statements and other information included in financial reports or annual reports. External statements refer to financial statements. The symmetry of internal statements refers to accounting statements prepared in accordance with accounting standards and disclosed to external users such as owners, creditors, governments, other relevant parties, and the public.

2. Types:

Accounting statements are the core content of accounting reports, also called financial statements. The so-called accounting statements refer to a comprehensive reflection of the company's assets, liabilities, owners' equity and their structure on 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. written documents. It consists of a main statement and related appendices. The main statement includes a balance sheet, income statement and cash flow statement. The appendices include a detailed statement of asset impairment provisions, a profit distribution statement, etc. There is a close connection between the main table and the relevant appendix, which explain the financial status, operating results and cash flow of the enterprise from different perspectives. The appendix is ??a further supplement to the main table. Accounting statements can be divided into different categories according to different standards. There are five common classification standards and categories, which are:

1. Accounting statements can be divided into dynamic accounting statements according to the content they reflect. and static accounting statements. Dynamic accounting statements are accounting statements that reflect operating results and cash flows within a certain period. For example, the income statement reflects the operating results achieved by the company within a certain period, and the cash flow statement reflects the cash inflow, cash outflow, and cash flow of the company within a certain period. Net increase, so the income statement and cash flow statement are dynamic accounting statements; static accounting statements refer to accounting statements that reflect the total assets and equity of an enterprise on a certain date. For example, the balance sheet reflects the assets and liabilities of an enterprise at a certain point in time. and owners' equity, so the balance sheet is a static accounting statement.

2. Accounting statements can be divided into monthly statements, quarterly statements, semi-annual statements and annual statements according to the time of preparation. The monthly report is referred to as the monthly report, and is prepared once every month, including the balance sheet and income statement; the quarterly report is referred to as the quarterly report, and is prepared once every quarter, including the balance sheet and income statement; the semi-annual report is referred to as the semi-annual report, and is prepared every year. It is prepared once on June 30, including the balance sheet and income statement, but there are certain differences in some indicators from the monthly and quarterly reports; the annual report is referred to as the annual report, and is prepared once every year, including the balance sheet, income statement and Cash flow statement, which requires a complete and comprehensive reflection of the company's financial status, operating results and cash flow situation.

3. Accounting reports can be divided into unit reports and summary reports according to the unit for which they are prepared. Unit statements refer to accounting statements prepared by an enterprise based on its own accounting and processing of account book records to reflect the enterprise's own financial status, operating results and cash flow. Summary statements refer to comprehensive accounting statements compiled by the head office or the competent department (system) based on the accounting statements submitted by the affiliated units, together with the unit's accounting statements, to reflect the financial status and operations of the head office or department (system). Results and cash flow situation.

4. Accounting statements can be divided into individual accounting statements and consolidated accounting statements according to the scope of their preparation. Individual accounting statements refer to statements that only reflect the financial status, operating results and cash flow conditions of an accounting entity; consolidated accounting statements are accounting statements prepared by combining the financial status, operating results and cash flow conditions of multiple accounting entities with controlling relationships. Statements, which are prepared by the parent company and include figures from all holding company accounting statements.

5. Accounting reports can be divided into internal reports and external reports according to the objects they serve. Internal statements refer to accounting statements that are not disclosed to the outside world and are prepared for the internal operation and management of enterprises. They do not require a unified format and do not have a unified indicator system. For example, cost statements are internal statements; Accounting statements for external services prepared by economic management departments, investors, creditors and other relevant accounting information users for accounting information needs. It requires a unified statement format, indicator system and preparation time, etc., balance sheet, profit Statements and cash flow statements are all external statements.

3. Preparation requirements:

1. The numbers are true

The data in the financial report must be true and reliable, and truthfully reflect the company’s financial status and operations. Results and cash flow. This is a basic requirement for the quality of accounting information.

2. Complete content

Financial statements should reflect the overall economic activities of the enterprise and comprehensively reflect the financial status and operating results of the enterprise in order to meet the needs of all parties for accounting information. All financial statements required by the state must be prepared and submitted by all enterprises, and no omissions are allowed. All information that is uniformly required to be disclosed by the state must be disclosed.

3. Accurate calculations

Daily accounting and preparation of financial statements involve a large number of numerical calculations. Only accurate calculations can ensure the authenticity and reliability of the numbers.

This requires that the preparation of financial statements must be based on verified account books and records and other relevant information. Estimates or projected data cannot be used, let alone falsification, number games, or concealment of false statements in any way.

4. Timely submission

Timeliness is an important feature of information. Only when financial statement information is delivered to information users in a timely manner can it provide a basis for users' decision-making. Otherwise, even if the financial report is true, reliable and complete in content, due to the untimely preparation and submission, the use value of the accounting information will be greatly reduced for the report users.

5. Complete procedures

The financial statements provided by the enterprise to the outside world should be covered with a cover, bound into a volume, and stamped with the official seal. The cover of the financial statements shall indicate: enterprise name, enterprise unified code, organizational form, address, year or month to which the report belongs, and date of issuance, and shall be signed by the person in charge of the enterprise, the person in charge of accounting work, and the person in charge of the accounting agency (accounting supervisor) personnel) shall sign and seal; for enterprises with a chief accountant, the chief accountant shall also sign and seal.

Since the preparation of financial statements is directly based on accounting books, and all report data come from accounting books, in order to ensure the accuracy of financial statement data, reconciliation and settlement must be done before preparing statements. Make sure that the accounts are consistent, the accounts are consistent, and the accounting facts are consistent to ensure the authenticity and accuracy of the report data.