1, balance sheet
The balance sheet is a statement that reflects the financial situation of an enterprise within a certain date. Its basic principle is "assets = liabilities+owners' equity".
Assets are divided into current assets and non-current assets, liabilities are divided into current liabilities and non-current liabilities, and owners' equity includes shareholders' equity and retained profits. The balance sheet reflects the source and application of the enterprise's funds, which can let investors and stakeholders in all aspects know the financial strength and operating conditions of the enterprise.
2. Income statement
Income statement, also known as income statement, refers to an accounting statement that reflects the operating results and distribution of an enterprise in a certain accounting period. It is the financial record of the company's operating performance in a certain period, reflecting the sales income, sales cost, operating expenses and tax payment during this period. The result of the statement is the profit realized or the loss formed by the company.
Income statement is a statement that shows the income, expenditure, profit and its distribution of an enterprise in a certain period, also known as income statement or income statement. The income statement mainly includes income, cost, expenses, pre-tax profit, income tax and other contents, which reflects the economic operation and profitability of the enterprise in a certain period and provides a basis for enterprise managers to judge the operating results and financial situation.
3. Cash flow statement
The cash flow statement is a statement that reflects the cash inflow and outflow of an enterprise in a certain period of time. Its basic composition includes cash flow from operating activities, cash flow from investment activities and cash flow from financing activities. The cash flow statement reflects the income and expenditure of cash, the source and application of cash, and is an important basis for understanding the cash situation and operating efficiency of enterprises.
As an analytical tool, the main function of cash flow statement is to determine the short-term viability of the company, especially the ability to pay bills. It is a report that reflects the dynamic situation of cash inflow and cash outflow of a company in a certain period of time. Its composition is consistent with the balance sheet and income statement.