What does the final statement include?

The final financial statements are the main tables such as balance sheet, income statement, cash flow statement and tax payable statement, and other sub-tables are prepared according to the requirements of the competent higher authorities. It can reflect the company's financial situation.

This form is applicable to all state-owned and state-holding enterprises, institutions and urban collective enterprises that have legal personality, independent accounting and can prepare complete accounting statements.

Specifically, it refers to various state-owned enterprises (units) and urban collective enterprises such as supply and marketing cooperatives, second light collective enterprises, labor and employment service enterprises, private welfare enterprises, street enterprises and school-run enterprises. , the implementation of the current industry, agriculture, commodity circulation, construction, real estate development, transportation, post and telecommunications, tourism and catering services and other industries accounting system and enterprise accounting system.

The extended information enterprise is responsible for organizing, summarizing, reviewing, summarizing and merging the financial final accounts of subsidiaries at all levels according to the financial relationship or property right relationship, and timely submitting the annual financial final accounts report of the enterprise to SASAC as required.

The annual financial statements submitted by enterprises to SASAC shall be "unified in reporting caliber, format and requirements".

(1) Conforming to the requirements of report format and index caliber specified by SASAC;

(two) the use of unified financial reporting software to fill in the data of financial statements;

(3) Submitting financial statements, statements, final accounts, audit reports and the preservation and appreciation of state-owned capital in paper and electronic documents as required.

Baidu Encyclopedia-Final Account Report