Category: Money Tips Date: 2007-01-25
According to "Corporate Financial Accounting Reports" requirement, corporate annual, semi-annual financial accounting report, including accounting statements, notes to accounting statements and financial fact sheets, financial statements should include balance sheet, income statement, cash flow statement and the related Schedule . Here's the balance sheet, income statement (and the profit allocation table) and the cash flow statement to read a brief introduction.
A balance sheet
The balance sheet reflects an enterprise at a specific date of the statements of financial position.
Assets refers to the past transactions, to form by an enterprise owned or controlled resources, the resource is expected to impose an economic interest, in accordance with liquidity is divided into current assets, long-term investments, fixed assets, intangible assets and other assets.
Balance refers to the formation of the past transactions to the current obligations, expected to result in outflow of economic benefits business, which is divided into current liabilities in accordance with liquidity and long-term liabilities. Owner's equity is the owner of the assets in the enterprise to enjoy the economic benefits, in accordance with equity (or paid-up capital), capital surplus, earned surplus and undistributed profits and indicated.
2, Income Statement (and the profit distribution table)
Income Statement reflects an enterprise in a certain accounting period of the operating results of the report.
The income statement of profits in general can be divided into four levels: first level, the main business profits, from the main business income minus the main business costs and taxes and surcharges composition; second level of operating profit, the Department of Main Business Profit excluding costs, combined with three other business generated profit; the third level of gross profit and operating profit of the Department of plus or minus non-operating gains and losses arising from; the fourth level of net profit, total profit net of the Department of net profit after income tax expense .
Profit distribution table is a certain accounting period reflects the Company realized net profit and the distribution of the undistributed profits from previous years or to compensate for loss statements, including those in accordance with "Company Law" provisions of the statutory provision for provident fund and the Community Chest, Board of Directors and shareholders in accordance with the resolutions of the General Assembly dividend distribution, in order to compensate for loss of earnings and other reserves.
3, Cash Flow Statement
The cash flow statement reflects the enterprise in a certain accounting period inflows and outflows of cash and cash equivalents of the statements, by reading the table can determine the quality of corporate business performance. Are divided into categories according to cash flow from operating activities, investment activities and financing activities.
4, accounting statements (combined) Special Projects
Spread the merger: the scope of the parent company of the subsidiaries included in consolidated long-term equity investment and its ownership interest in the subsidiary owned by the difference between the share.
Minority interests: the scope of consolidated subsidiaries included in addition to the parent company other than the interests of investors in the subsidiaries.
Cash Dividends: The company board of directors has passed but has yet to be implemented by the shareholders of the General Assembly after the adoption of the cash dividend distribution.
The balance sheet is not an investment loss: the scope of subsidiaries included in consolidation for the negative part of owner's equity.
Currency translation differences Statements: The preparation of financial statements in foreign currency converted into yuan statements, as the projects are using different exchange rates arising from the difference.
Minority gains and losses: included in scope of consolidation among the parent company, a subsidiary of a subsidiary other than the investor to enjoy investment returns; the income statement of the unrecognized investment losses: included in the scope of consolidated subsidiaries due to owner's equity is negative and not the parent company gain or loss recognized by equity method.
