What is the annual final accounts report of the enterprise?

The company's annual final accounts include accounting statements, notes to the accounting statements and financial statements. Accounting statements include balance sheets, income statements, cash flow statements and related schedules.

The notes to the accounting statements refer to the explanations of the preparation basis, preparation basis, preparation principles and methods and main items of the accounting statements in order to facilitate the users of the accounting statements to understand the contents of the accounting statements. The financial statement is in Based on the situation reflected in the accounting statements, a general explanation of the company's financial status, operating results, capital turnover and development prospects.

Extended information:

1. Final account statement

The final account statement is an accounting statement prepared by the bank at the end of the year. It consists of three parts: main table, appendix and instructions. The main table is the business status report table. After adjusting and checking the accounts on the final accounting day, it is filled in based on the last year's end balance, this year's cumulative amount and this year's end balance of various general ledger accounts.

The main table comprehensively reflects the bank's business status and results throughout the year, and explains the ins and outs of the bank's funds in handling various businesses. The attached table is a detailed statement of profits and losses and a detailed account breakdown of temporary collection and provisional payments.

The former is filled in in order of the balances of the detailed accounts of each account in the profit and loss category on the final accounting day before the year-end carryover of profits and losses, to explain the details of the profit and loss category and reflect the bank's various income and expenses as well as the annual profit and loss. The latter mainly reflects the situation and reasons of stagnant funds and business advances, as well as the degree of cleanup. It is based on the year-end balance of each subject's separate account

2. Scope of filling in the final financial statements

The report is suitable for domestic legal persons with legal person qualifications, independent accounting, and the ability to prepare complete accounting statements All state-owned and state-controlled enterprises, public institutions and urban collective enterprises that implement enterprise management should fill in the form.

Specifically refers to various state-owned enterprises (units) that implement the current accounting systems and "Enterprise Accounting Systems" in industries such as industry, agriculture, commodity circulation, construction, real estate development, transportation, postal and telecommunications, tourism, catering services, etc. ) as well as urban collective enterprises such as supply and marketing cooperatives, secondary light and light collective enterprises, labor and employment service enterprises, civil affairs welfare enterprises, street enterprises, and school-run enterprises.

Baidu Encyclopedia-Financial Statement

Baidu Encyclopedia-Financial Statement