What does the accounting financial report mainly include?

What does the accounting financial report mainly include? Financial report-a written document reflecting the financial status and operating results of an enterprise. According to the second paragraph of Article 20 of the Accounting Law, financial reports consist of accounting statements, notes to accounting statements and financial statements, which are divided into interim reports and annual reports.

1) accounting statement refers to a written document prepared by an enterprise according to certain accounting methods and procedures, which reflects the financial status, operating results and cash flow of the enterprise in tabular form, and is the main body and core of financial accounting report. Enterprise accounting statements are divided into balance sheet, income statement, cash flow statement and owner's equity change statement according to their different contents.

2) Notes to accounting statements: Notes to accounting statements explain the basis, basis, principles, methods and main items of accounting statements in order to facilitate users to understand the contents of accounting statements. Notes to accounting statements are an important part of financial accounting reports, which are conducive to improving the understandability and comparability of accounting information and highlighting important accounting information.

3) financial statements, which mainly explain the production and operation of the enterprise, the realization and distribution of profits, the increase and decrease of funds and turnover, the payment of taxes, and the changes of various property and materials; Matters that have a significant impact on the current or next financial situation; Matters that have a significant impact on the changes in the financial position of the enterprise after the balance sheet date and before the financial report is submitted, and other matters that need to be explained.

The annual financial accounting report of an enterprise shall include not only the basic accounting statements stipulated in the accounting system, but also the contents of the notes to the accounting statements. Basic accounting statements refer to balance sheet, income statement and cash flow statement. Enterprises shall provide true and complete financial and accounting reports in accordance with the provisions of the accounting system. An enterprise shall not arbitrarily change the basis, basis, principles and methods of preparing financial accounting reports in violation of regulations, and shall not arbitrarily change the accounting caliber of relevant information of financial accounting reports stipulated in the accounting system.

What does the financial report include? What are the main contents of the conceptual framework of financial reporting? Financial report is a written document reflecting the financial status and operating results of an enterprise, including balance sheet, income statement, cash flow statement, statement of changes in owner's equity (which is required to be disclosed in the annual report under the new accounting standards), schedule, notes to accounting statements and financial statements. General international or regional accounting standards have special independent financial reporting standards. "Financial report" is a common term in the world, but the term "financial accounting report" is used in the current relevant laws and administrative regulations in China. In order to maintain the consistency of the legal system. The basic standards still do not use the word "financial accounting report", but at the same time, the word "financial report" is introduced, pointing out that "financial accounting report" is also called "financial report", thus solving the problem of integrating with international standards based on national conditions.

1, summary

Financial reports include accounting statements and their explanations, and the contents of accounting statements and their explanations are explained as follows.

2. Accounting statements

Accounting statements are written documents prepared regularly by the accounting departments of enterprises and units on the basis of daily accounting, which fully reflect the financial situation and operating results.

Accounting statements include balance sheet, income statement and cash flow statement; In addition to the balance sheet, public institutions also have income and expenditure tables, business expenditure tables and business expenditure tables.

Accounting statements can be divided into monthly, quarterly, semi-annual and annual reports according to the preparation time.

According to the different objects submitted, accounting statements can be divided into internal statements and external statements. The number, content, format and submission time of accounting statements required for internal management shall be formulated by the unit itself; Type, format, index content, compilation time, etc. When submitting accounting statements to the outside world, the unified provisions of the relevant accounting system of the state shall be implemented.

3. Balance sheet

The balance sheet is an accounting statement that reflects all assets, liabilities and owners' equity of an enterprise (taking the enterprise as an example, the same below) on a specific date (year-end, quarter-end and month-end).

Theoretical basis of balance sheet.

The theoretical basis of balance sheet is assets = liabilities+owners' equity.

② The basic structure of the balance sheet.

The balance sheet is divided into two parts: assets on the left and liabilities and owners' equity on the right; According to their own specific project arrangements, the total assets are equal to the sum of liabilities and owners' equity.

③ Function of balance sheet.

A. The reported assets reflect various economic resources owned by the enterprise and their distribution.

B. The debt items in the statement show the different repayment periods of the debts undertaken by the enterprise, which can be used to understand the financial risks faced by the enterprise.

C. Owner's equity project, which explains the share of equity held by enterprise investors in enterprise assets, so as to understand the financial strength of the enterprise.

D it can be used to understand the future financial situation of an enterprise and predict its development prospect.

4. Income statement

Income statement is a report that reflects the operating results and distribution of an enterprise in a certain period.

① Theoretical basis of income statement.

The theoretical basis of income statement is income-expense = profit (or loss).

② The basic structure of the income statement.

The income statement can be divided into two forms: single step and multi-step. The multi-step format is: product sales revenue minus product sales cost, product sales expense, product sales tax and surcharge equals product sales profit; Plus other business profits, MINUS management expenses and financial expenses, equal to operating profits; Add investment income and non-operating income, and subtract non-operating expenses, which is equal to the total profit; If the enterprise income tax is reduced, it is equal to the net profit.

③ Function of income statement.

A. Reflect the formation steps of the total profit of an enterprise, and reveal the internal relations among the components of the total profit.

B report users can evaluate the profitability and performance of enterprises.

C. It is beneficial for users of statements to analyze and predict the future profitability of enterprises.

5. Cash flow statement

Cash flow statement is a statement of changes in financial position based on cash basis.

① The cash flow statement dynamically shows the cash flow generated by various activities in an accounting period.

② The basic structure of cash flow statement.

A. Main table: listed in the following order:

Cash flow from settlement activities

Cash flow from investment activities

Cash flow from financing activities

Influence of exchange rate changes

Net increase in cash and cash equivalents

B. supplementary information: including three aspects:

A. investment and fund-raising activities that do not involve cash;

B. Adjust the net profit to the cash flow generated by operating activities;

C. opening and closing figures of cash and cash equivalents.

6, accounting statements

Explanation of accounting statements refers to a written report formed by analyzing and summarizing the implementation of accounting statements and financial planning indicators, including main accounting methods, statement analysis and financial statements. Due to the provisions of the format and content of accounting statements, only quantitative accounting information can be provided; Moreover, it is required that all the information contained in the statement must meet the confirmation standards of accounting elements, and the accounting information reflected in the statement itself has certain restrictions, which objectively requires that the accounting statement should be prepared at the same time as the accounting statement.

General international or regional accounting standards have special independent financial reporting standards. "Financial report" is a common term in the world, but the term "financial accounting report" is used in the current relevant laws and administrative regulations in China. In order to maintain the consistency of laws and regulations, the basic standards still do not use the word "financial accounting report", but at the same time introduce the word "financial report", and point out that "financial accounting report" is also called "financial report", thus solving the problem of national conditions in line with international standards. Contents The contents of the financial report: 1. The summary of financial report includes accounting statements and their explanations. The following explains the contents of accounting statements and accounting statements respectively. 2. Accounting statements Accounting statements are written documents prepared regularly by the accounting departments of enterprises and units on the basis of daily accounting, which fully reflect the financial situation and operating results. Accounting statements include balance sheet, income statement and cash flow statement; In addition to the balance sheet, public institutions also have income and expenditure tables, business expenditure tables and business expenditure tables. Accounting statements can be divided into monthly, quarterly, semi-annual and annual reports according to the preparation time. Accounting statements can be divided into internal statements and external statements according to the different objects submitted. The number, content, format and submission time of accounting statements required for internal management shall be formulated by the unit itself; Type, format, index content, compilation time, etc. When submitting accounting statements to the outside world, the unified provisions of the relevant accounting system of the state shall be implemented. 3. Balance Sheet The balance sheet is an accounting statement that reflects all assets, liabilities and owners' equity of an enterprise (taking the enterprise as an example, the same below) on a specific date (year-end, quarter-end and month-end). Theoretical basis of balance sheet. The theoretical basis of balance sheet is assets = liabilities+owners' equity. ② The basic structure of the balance sheet. The balance sheet is divided into two parts: assets on the left and liabilities and owners' equity on the right; According to their own specific project arrangements, the total assets are equal to the sum of liabilities and owners' equity. ③ Function of balance sheet. A. The asset items in this report list all kinds of economic resources owned by enterprises and their distribution. B. The debt items in the statement show the different repayment periods of the debts undertaken by the enterprise, which can be used to understand the financial risks faced by the enterprise. C. Owner's equity project, which explains the share of equity held by enterprise investors in enterprise assets, so as to understand the financial strength of the enterprise. D it can be used to understand the future financial situation of an enterprise and predict its development prospect. 4. Income statement The income statement is a statement that reflects the operating results and distribution of an enterprise in a certain period. ① Theoretical basis of income statement. The theoretical basis of income statement is income-expense = profit (or loss). ② The basic structure of the income statement. The income statement can be divided into two forms: single step and multi-step. The multi-step format is: product sales revenue minus product sales cost, product sales expense, product sales tax and surcharge equals product sales profit; Plus other business profits, MINUS management expenses and financial expenses, equal to operating profits; Add investment income and non-operating income, and subtract non-operating expenses, which is equal to the total profit; If the enterprise income tax is reduced, it is equal to the net profit. ③ Function of income statement. A. Reflect the formation steps of the total profit of an enterprise, and reveal the internal relations among the components of the total profit. B report users can evaluate the profitability and performance of enterprises. C. It is beneficial for users of statements to analyze and predict the future profitability of enterprises. 5. Cash flow statement The cash flow statement is a statement of changes in financial position based on the cash system. ① The cash flow statement dynamically shows the cash flow generated by various activities in an accounting period. ② The basic structure of cash flow statement. A main table: listed in the following order: cash flow from operating activities, cash flow from investment activities, cash flow from financing activities and exchange rate changes of cash flow affect the net increase of cash and cash equivalents. B. Supplementary information: including three aspects: a. Investment and financing activities that do not involve cash; B. adjust the net profit to cash flow from operating activities; Opening and closing figures of cash and cash equivalents. 6. Description of accounting statements Description of accounting statements refers to a written report formed by analyzing and summarizing the implementation of accounting statements and financial plan indicators, including main accounting methods, statement analysis and financial statements. Due to the provisions of the format and content of accounting statements, only quantitative accounting information can be provided; Moreover, it is required that all the information contained in the statement must meet the confirmation standards of accounting elements, and the accounting information reflected in the statement itself has certain restrictions, which objectively requires that the accounting statement should be prepared at the same time as the accounting statement. (1) Description of main accounting methods: ① Description of asset evaluation and disposal methods. A pricing methods for receipt, delivery and balance of materials and other inventories, and their changes and impacts. For example, whether the materials are accounted by planned cost or actual cost, and whether the materials are priced by "first in first out method" or "weighted average method". B the valuation accounting of long-term investment adopts "cost method" or "equity method", etc. C product cost pricing methods adopted, such as "variety method" or "step by step method", "batch method" and "classification method". D actual situation and accounting methods (such as historical cost, replacement value, etc.). ) such as scrapping, selling, transferring, surplus and deficit, damage to fixed assets and current assets, etc. E Write-off of bad debt reserve and bad debt loss, and confirmation of intangible assets and deferred assets. F. Changes in other accounting policies such as depreciation period of fixed assets and amortization period of deferred assets and their impacts. (2) Handling of liabilities and owners' equity. The basic component of current liabilities. B. Basic composition of long-term liabilities. C. changes in owners' equity and their impacts. (3) Accounting treatment of income and expenses. A. Whether the accounting of income and expenses strictly follows the accrual basis. B. Recognition of other income and other expenses and composition of specific revenue and expenditure items. (2) Main contents of report analysis and description ① Methods of analysis and description. Comparative method is generally used in report analysis, which includes: a. Comparing the actual data of relevant indicators with the plan or budget to find out the differences; B. Compare the actual indicators of this period with the best level of last year or history, and analyze the development trend of this unit; C compare the actual indicators of this period with those of other units in the same industry, find out the gap and put forward rectification measures. (2) the content of the analysis. A. basic information. The basic situation is an overview of sentence analysis, and in this part, it should be expressed in concise and lively words. Such as enterprise production and operation, profit target realization and distribution, capital increase and decrease and capital turnover, completion of cost and income plans, tax payment, capital increase and decrease, changes in owners' equity, matters that have a significant impact on the current or next financial situation and other matters that need to be explained. B. main problems affecting the completion of the plan and their causes. This is the core content of the report analysis, which needs to be combined with figures and words to analyze the main factors. If the sales profit rate is adopted, the profit level of sales revenue is analyzed; Analyze the profitability of all assets with return on total assets; Analyze the profitability of investors' capital investment with the rate of return on capital; Using the rate of capital preservation and appreciation to analyze the integrity and security of invested capital; Analyze the level of assets and liabilities and solvency of enterprises with asset-liability ratio, current ratio, quick ratio, accounts receivable turnover rate and inventory turnover rate; Using social contribution rate and social accumulation rate to analyze the contribution level of enterprises to the country. C. measures and effects of improving management. This is the main content of text analysis. It is necessary to point out the problems existing in management, analyze their causes and influence from both subjective and objective aspects, as well as the measures taken to solve the existing problems and the results achieved. D. the way forward. This part should not only affirm the achievements, but also point out the good measures and methods that should be adhered to in future work; Put forward the problems to be overcome in the future and their links; Put forward suggestions on the links that need to be strengthened. (3) Contents contained in financial statements.

What does the financial accounting report mainly include? Financial and accounting reports, including the contents of basic accounting statements and notes to accounting statements stipulated by the accounting system.

Basic accounting statements refer to balance sheet, income statement and cash flow statement.

Financial accounting is an enterprise external accounting which takes currency as the main measurement means, uses special methods to confirm and measure the transactions or events that have occurred in the enterprise, and takes financial accounting reports as the main form to provide accounting information to various economic stakeholders on a regular basis.

Through the comprehensive and systematic accounting and supervision of the capital movement completed by the enterprise, the economic management activities are carried out with the main goal of providing economic information such as the financial status and profitability of the enterprise to external investors, creditors and relevant departments with economic interests.

Financial accounting is an important basic work of modern enterprises. Through a series of accounting procedures, we can provide useful information for decision-making, actively participate in management decision-making, improve the economic benefits of enterprises, and serve the healthy and orderly development of market economy.

What does financial management mainly include? Financial management refers to the use of management knowledge, skills and methods to manage the raising, use and distribution of enterprise funds. Mainly in advance management, focusing on "reason". Accounting refers to the work of constantly reflecting, supervising and participating in decision-making in the form of funds. Mainly in the post-event accounting, focusing on "calculation."

The main contents of financial management are:

1, fund-raising management

2. Investment management

3. Working capital management

4. Profit distribution management

What are the elements of financial reporting? What are the elements of financial reporting? The elements of financial report are the specific objects of accounting work, and are the elements used to reflect the financial situation and determine the operating results. Including: assets, liabilities, owners' equity, income, expenses and profits.

The financial accounting report mainly includes the financial accounting report of the enterprise, including the balance sheet, income statement, cash flow statement and statement notes, which mainly reflects the financial status of the enterprise on a specific date and the operating results, cash flow and the situation that the enterprise needs to explain in a specific period.