What is a financial report?

1. The contents of an enterprise's financial report include balance sheet, income statement, cash flow statement, statement of changes in owner's equity (which is required to be disclosed in the annual report according to the new accounting standards), schedules, notes to accounting statements and financial statements. Enterprise financial report is a written document that reflects the financial status and operating results of an enterprise. The purpose of preparing financial reports is to provide information about the financial status, operating results and cash flow of enterprises to existing and potential investors, creditors, government departments and other institutions, so as to help make correct economic decisions.

Two, enterprise accounting statements can be divided into different categories according to their service objects, report preparation time and preparation unit.

1. Accounting statements are divided into external statements and internal statements according to their clients.

External statements are accounting statements that enterprises report economic activities and financial revenues and expenditures to external users of accounting information. . Internal statements are accounting statements used to reflect the specific situation of economic activities and financial revenues and expenditures and provide information for managers' decision-making. This kind of report has no prescribed format and type. 2. Accounting statements can be divided into interim statements and annual reports according to the preparation time.

The annual report is compiled after the end of the year, which comprehensively reflects the financial situation, operating results and their distribution, cash flow and other aspects of the enterprise. An interim statement refers to an accounting statement with an accounting period shorter than one year. Semi-annual report refers to the financial accounting report provided to the outside world after the end of the first six months of each fiscal year. A quarterly report is a report prepared after the end of a quarter, with fewer types than an annual report. A monthly report is an accounting statement prepared at the end of the month, which only includes some major statements. 3. Accounting statements can be divided into unit accounting statements, summary accounting statements and consolidated accounting statements according to their preparation units.

Unit accounting statements are compiled by independent accounting entities, reflecting the financial status and operating results of an accounting entity. Summary report is a report prepared by higher authorities and professional companies according to the report prepared by grass-roots enterprises. Consolidated accounting statements are accounting statements in which a holding company regards itself and its subsidiaries as a unified economic entity and reflects all assets and liabilities owned or controlled by it and the operating results within its control with a set of accounting statements. Global Ivy Friendship Tip: The above is [What is a financial report? ] the answer to the question, I hope it will help everyone!