1, the three major statements refer to: balance sheet, income statement and cash flow statement; 2. The function of the balance sheet: (1) Understand the economic resources held by the enterprise; (2) Reflect the debts undertaken by enterprises and the rights and interests held by investors; (3) Analyze the solvency of the enterprise; (4) Analyze the financial situation of the enterprise. The function of the income statement: (1) reflects the production and operation results of the enterprise; (two) is an important basis for assessing the completion of the enterprise plan; (3) It is an important data for analyzing and forecasting the profitability of enterprises. The function of cash flow statement: (1) provides cash flow information of enterprises, and helps investors and creditors directly and effectively analyze the ability of enterprises to repay debts, pay dividends and raise funds externally; (2) It is convenient for report users to analyze the difference between current net profit and operating cash flow, and objectively evaluate whether the profitability and operating turnover of enterprises are smooth; (3) It is convenient for report users to analyze cash-related investment and financing activities and predict the future development trend and cash flow of enterprises. 3. The financial statements of listed companies and unlisted companies are the same.
Adopt it