1, balance sheet
It reflects the maturity of enterprise assets, liabilities and capital. Long-term solvency, short-term solvency and profit distribution ability.
2. Income statement
It reflects the income and expenses of the current enterprise and the amount and structure of gains and losses that should be included in the current profits.
3. Cash flow statement
It reflects the ins and outs of enterprise's cash flow and is divided into three parts: business activities, investment activities and fund-raising activities.
4. Statement of changes in owners' equity
Reflect the increase and decrease of the total owner's equity (shareholder's equity) of the enterprise in this period, including structural changes, especially the gains and losses directly included in the owner's equity.
5. Notes to the financial statements
Generally include the following items
(1) Basic enterprise information;
(2) the basis for the preparation of financial statements;
(3) A statement of conformity with the accounting standards for enterprises;
(4) Important accounting policies and accounting estimates;
(5) Description of changes in accounting policies and accounting estimates and correction of errors;
(6) Description of important reporting matters;
(7) Other important matters that need to be explained, such as contingencies, commitments, non-adjustment matters after the balance sheet date, related party relationships and their transactions.