First, determine what items to fill in quarterly financial statements, such as balance sheet, income statement, cash flow statement, etc.

Second, determine the data and ending balance that should be filled in each report to determine the ending balance.

Third, calculate and fill in the columns respectively in turn. The balance sheet is a static statement, while the income statement and cash flow statement are dynamic statements. The former is to fill in the value of a certain date, and the latter is to fill in the dynamic value of a certain quarter.

Fourth, pay attention to the balance sheet reported in the fourth quarter and the data at the end of 12.

5. The filling time is March 3 1, June 30, September 30, 65438+February 3 1. Statements are divided into main tables, schedules and notes.

Note: before filling in the column, you must try to balance it.

Extended data

Compilation requirements

1, the number is true.

The data in the financial report must be true and reliable, and truthfully reflect the financial status, operating results and cash flow of the enterprise. This is the basic requirement for the quality of accounting information.

2. Is the content complete?

Financial statements should reflect the whole picture of economic activities of enterprises, fully reflect the financial status and operating results of enterprises, so as 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 there are no omissions or omissions. All information required by the state to be made public must be made public.

3, the calculation is accurate

Daily accounting and preparation of financial statements involve a large number of digital calculations, and only accurate calculations can ensure the authenticity and reliability of figures. This requires that the preparation of financial statements must be based on checked account books and other relevant materials, and it is forbidden to use estimated or calculated data, cheat, play digital games or conceal false reports in any way.

4. Timely submission

Timeliness is an important feature of information. Only when the information in financial statements is transmitted to the information users in time can it provide the basis for the users' decision-making. Otherwise, even if the financial report is true, reliable and complete, the use value of accounting information to report users will be greatly reduced because it is not prepared and submitted in time.

Step 5 complete the procedure

The financial statements provided by enterprises shall be stamped, bound and stamped with official seals. The cover of financial statements shall indicate: enterprise name, enterprise uniform code, organizational form, address, year and year of the statement, and date of publication, and shall be signed and sealed by the person in charge of the enterprise, the person in charge of accounting work and the person in charge of the accounting institution (accounting supervisor); An enterprise with a chief accountant shall also be signed and sealed by the chief accountant.

As the direct basis for preparing financial statements is accounting books, all data of financial statements come from accounting books. Therefore, in order to ensure the correctness of financial statement data, reconciliation and closing must be done well before preparing financial statements to ensure the truthfulness and accuracy of financial statement data.