What Is A Financial Statement?

　 Financial statement, also known as "financial statement", refers to the execution of financial and cost plans within a certain period of time. Situation The analysis and summary of the reasons for the formation and increase or decrease of profit and loss is a supplement to the financial statements and an important part of the financial report.

Financial statement is an important part of financial accounting report. Compiling financial statement is of great importance to implementing the new accounting law, standardizing accounting behavior and ensuring the quality of accounting information.

Basic requirements for financial statement

1, focus on emphasis and take into account general

Issues of concern to superiors and current economic operation A key This paper analyzes the situation of hot spots and changing indicators, such as the impact of SARS on expenditure last year. This year's macroeconomic regulation and control, whether the railway full power transportation coal is winning or losing money, the impact of coal and electricity prices on expenditure, whether the increase in coal and electricity transportation and the comparison of expenditures are profitable or not, and the impact of interest rate hike on expenditures are not qualitative if they are quantitatively analyzed.

2, clear points and key points.

There are times when the main problem is to grasp the problem, let people understand, let people see what you are doing in the current period, and not be ambiguous.

3, pay attention to effectiveness and grasp the key.

Timeliness has a great impact on the quality of the report. The slow down of the statement has seriously affected the quality of the report. We should understand it very well, because the weak timeliness is of little significance to the decision making, or even a negative impact.

4, objective, fair and reliable.

Objective, fair and reliable rely on The quality of our report forms, the report data is true and complete, and the report is more scientific.

5. Clear report and concise text.

An article should have a clear structure and a comfortable person. If there is no logic and lack of logic, you will not be able to achieve good results.