1, BalanceSheet (balance sheet) It reflects the outstanding situation of assets, liabilities and capital of an enterprise.
Long-term solvency, short-term solvency and profit distribution ability.
2. The income statement (or income statement) 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. CashFlowStatement, which reflects the ins and outs of cash flow of an enterprise, is divided into three parts: business activities, investment activities and fund-raising activities.
4.Statementofchangeinequity owner's equity, which reflects the changes in the total owner's equity (shareholders' equity) of the enterprise in the current period, including the changes in the structure, especially the gains and losses directly included in the owner's equity.
5.Notestofinancialstatements generally include the following items * basic information of the enterprise; * Basis for preparing financial statements; * Statement of compliance with accounting standards for business enterprises; * Significant accounting policies and accounting estimates; * Changes in accounting policies and accounting estimates and correction of errors; * Description of important report items; * Other important matters that need to be explained, such as contingencies, commitments, non-adjustment matters after the balance sheet date, related party relations and their transactions, etc.