The three major financial statements do not include

The three major financial statements do not include (c).

A.？ Cash flow statement B. Balance sheet C. Owner's equity statement D. Income statement

Financial statements are accounting statements that reflect the capital and profits of enterprises or budget units in a certain period. The types, formats and reporting requirements of China's financial statements are stipulated by a unified accounting system, requiring enterprises to report regularly. At the end of the reporting period, state-owned industrial enterprises shall prepare the capital balance sheet, special fund and special appropriation table, capital statements such as infrastructure loans and special loans, income statements and product sales profit schedules, etc.; State-owned commercial enterprises shall submit a balance sheet of funds, a statement of operating conditions and a statement of special funds.