Financial accounting report refers to a summary written document prepared and provided by the accounting department of the unit according to the audited accounting books and relevant materials, which reflects the financial status of the unit on a specific date and the accounting results, cash flow and owner's rights and interests in an accounting period.
Financial accounting reports include: accounting statements, notes to accounting statements and financial statements. (According to the second paragraph of Article 20 of the Accounting Law: "Financial accounting report consists of accounting statements, notes to accounting statements and financial statements." )
1, accounting statement, accounting statement refers to the written document that the enterprise collates the data from accounting books with certain accounting methods and procedures and reflects the financial status, operating results and cash flow of the enterprise in the form of tables, which is the main body and core of financial accounting report. Enterprise accounting statements are divided into balance sheet, income statement, cash flow statement and owner's equity (shareholder's equity) change statement according to their different reaction contents. Among them, the relevant schedules reflect the financial status of the enterprise. Supplementary statement of operating results and cash flow. It mainly includes the profit distribution table and other schedules stipulated by the national unified accounting system.
2. Notes to accounting statements: Notes to accounting statements are to facilitate users to understand the contents of accounting statements and explain the basis, basis, principles, methods and main items of accounting statements. Notes to accounting statements are an important part of financial accounting reports, which are conducive to improving the understandability and comparability of accounting information and highlighting important accounting information.