1. The accounting statement is a written document that comprehensively reflects the assets, liabilities and owners' equity of an enterprise on a specific date, as well as the operating results and cash flow in a specific period. It is formed after the daily accounting data are collected, processed and summarized by enterprises, and it is the final result of enterprise accounting.
2. Accounting statements mainly include balance sheet, income statement, profit distribution statement and cash flow statement.
1. The contents of the balance sheet are mainly reflected in three aspects.
(1) assets
The assets in the balance sheet reflect the resources formed by past transactions and events, which are owned or controlled by the enterprise on a specific date and are expected to bring economic benefits to the enterprise. Assets are generally classified according to current assets and non-current assets, and further subdivided.
Current assets usually include: monetary funds, short-term investments, notes receivable, accounts receivable, other receivables, prepayments, subsidies receivable, inventories, prepaid expenses and long-term debt investment due within one year.
Non-current assets usually include long-term investments, fixed assets, intangible assets and other assets.
(2) Liabilities
The liabilities in the balance sheet reflect the current obligations undertaken by the enterprise on a specific date, which is expected to lead to the outflow of economic benefits from the enterprise. Liabilities are generally divided into current liabilities and long-term liabilities.
Current liabilities include: short-term loans, notes payable, accounts payable, accounts receivable in advance, wages payable, welfare expenses payable, taxes payable, dividend payable, other payables, accrued expenses, long-term liabilities due within one year and other current liabilities.
Long-term liabilities include: long-term loans, bonds payable, long-term payables, special payables and other long-term liabilities.
(3) Owner's equity
The owner's equity in the balance sheet reflects the total net assets owned by the shareholders (investors) of the enterprise on a specific date, and is generally listed separately according to paid-in capital reserve, surplus reserve and undistributed profit.
2. Income statement
Income statement, also known as income statement, is a report that reflects the operating results of an enterprise during the accounting period. The income statement reflects the operating results of the enterprise through a consistent table. The income statement mainly includes multi-step income statement and single-step income statement. According to China's enterprise accounting system, the income statement of Chinese enterprises adopts multi-step method. The main steps and contents of multi-step income statement are:
(1) Based on the main business income, subtract the main business cost, main business tax and surcharge, and calculate the main business profit;
(2) Based on the main business profit, plus other business profits, minus operating expenses, management expenses and financial expenses, calculate the operating profit;
(3) Based on operating profit, add investment income, subsidy income and non-operating income, and subtract non-operating expenses to calculate the total profit;
(4) Deduct the income tax from the total profit and calculate the net profit (or loss).
3, profit distribution table
The profit distribution statement is a report that reflects the distribution or loss compensation of realized net profit and undistributed profit in the previous year of a certain accounting period. Format and content of profit distribution table:
(1) Based on the net profit, add the undistributed profit at the beginning of the year, make up the loss with surplus reserves and other items according to regulations, and calculate the distributable profit.
(2) Based on the distributable profits, subtract the extracted surplus reserve, and calculate the profits available for investors to distribute.
(3) Based on the profits available to investors, the undistributed profits of the year-end balance of the enterprise are calculated by subtracting items such as common stock dividends payable.