Financial accounting statements do not include

Financial accounting statements do not include the following:

1. Financial accounting statements do not include analysis of financial reports.

2, the accounting statements is the daily accounting information in the form of a certain form of summary and comprehensive reflection of the reporting documents. Due to the daily accounting information is sporadic, scattered, large amount of characteristics, in order to facilitate managers at all levels at a glance to grasp the enterprise, the unit of economic activity for a certain period of time and its effectiveness, must be the daily accounting information in accordance with the unified format and caliber of the summary and comprehensive.

3, now the accounting statement is the enterprise's accounting staff according to a certain period (for example, monthly, quarterly, yearly) accounting records, in accordance with the established format and type of systematic reporting documents. With the expansion of business activities, the users of the accounting statements of the increasing demand for accounting information, relying solely on a few accounting statements to provide information can no longer meet or can not directly satisfy their needs, and therefore need to provide more information through the statement outside the notes and instructions.

4, financial accounting statements including balance sheet, income statement, cash flow statement, statement of changes in owners' equity and notes to the financial statements. Financial statements, on the basis of daily accounting information, in accordance with the prescribed format, content and method of regular preparation, a comprehensive reflection of the financial position of the enterprise at a particular date and a particular period of results of operations, cash flow status of the written documents.

5, it provides accounting information has an important role, can be comprehensive and systematic revelation of the enterprise's financial position for a certain period of time, results of operations and cash flow, conducive to the management staff to understand the completion of the tasks and indicators of the unit, the evaluation of management staff of the business performance in order to identify problems in a timely manner, adjust the direction of the business, the development of measures to improve the level of management and improve economic efficiency, and to provide a basis for economic forecasting and decision-making. To provide a basis for economic forecasting and decision-making.