Financial report refers to a document provided by an enterprise that reflects the financial status of the enterprise on a specific date and the accounting information such as operating results and cash flow during an accounting period.
Composition of financial report
Financial reports include balance sheet, income statement, cash flow statement, statement of changes in owner's equity, notes and other explanatory documents of corresponding financial statements. Financial statements should at least include the following components: balance sheet, income statement, cash flow statement, statement of changes in owners' equity (or shareholders' equity) and notes.
Classify financial reports from different angles:
1, interim financial report and annual financial report
Interim financial report refers to the financial report shorter than one year, including quarterly report, semi-annual report and monthly report. China's listed companies mainly prepare quarterly and semi-annual reports. The annual financial report refers to the report prepared according to the accounting period covered by the calendar year, that is, the report from 65438+ 10/to 65438+February 3 1.
2. Individual financial reports and consolidated financial reports
Individual financial reports are prepared for a legal subject. For example, the parent company's own financial report and the subsidiary company's own financial report are all separate financial reports. Consolidated financial report is a financial report provided by the parent company and subsidiaries as a whole from the perspective of enterprise groups. In the consolidated financial statements, there are at least two legal entities.