Including the output of main products, main business volume, sales volume (export volume, import volume) and year-on-year increase and decrease, the position in the industry, such as ranking by sales volume; The influence of the change of business environment on the production and sales (operation) of enterprises; Adjustment of business scope; Development and investment of new products, technologies and processes.
Financial statement is a written statement that an enterprise analyzes and summarizes the financial and cost situation in a certain period (usually one year). It is a supplement to the accounting statements and an integral part of the final accounts report. It is compiled on the basis of relevant accounting statements and financial information through investigation and study. The main contents include: the implementation of financial and cost plans and existing problems, the use of fixed funds and working capital and the reasons for their increase or decrease, and the specific measures for enterprises to improve their management and economic benefits. It can provide accurate reference materials for the competent departments of enterprises, finance, credit departments, industry and commerce, and tax departments to understand and assess enterprises.
Legal basis:
Accounting Standards for Business Enterprises
Article 1 These Standards are formulated in accordance with the Accounting Law of People's Republic of China (PRC) and other relevant laws and administrative regulations in order to standardize the accounting recognition, measurement and reporting behavior of enterprises and ensure the quality of accounting information.
Article 2 These Standards are applicable to enterprises (including companies, the same below) established in People's Republic of China (PRC).
Article 3 Accounting standards for enterprises include basic standards and specific standards, and the formulation of specific standards shall follow these standards.
Article 4 An enterprise shall prepare financial and accounting reports (also called financial reports, the same below). The goal of financial accounting report is to provide users with accounting information related to the financial status, operating results and cash flow of enterprises, reflect the performance of entrusted responsibilities of enterprise management, and help users make economic decisions. Users of financial accounting reports include investors, creditors, the government and its relevant departments and the public.
Article 5 An enterprise shall make accounting confirmation, measurement and report on its own transactions or events.
Derivative problem:
What is the basic information of financial statements?
Financial statement is a written report that analyzes and summarizes the financial and cost situation of a unit in a certain accounting period, and it is also an important part of financial accounting report. Financial statements are a comprehensive description of the production, operation and business activities of companies, enterprises and other units. The analysis and summary of business performance, existing problems and deficiencies are important materials for users of enterprise financial accounting reports, especially for unit leaders and national macro-management departments to understand and assess the production, operation and business activities of various units.
1) Production and operation status of companies and enterprises;
2) Profit realization and profit distribution;
3) Capital increase and decrease and capital turnover;
4) Tax payment;
5) changes in various properties and materials;
6) Other matters that need to be explained.