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What Is A Financial Statement?

2011/1/7 16:41:00 47

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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, highlight the key points, take into account the general

Issues of concern to superiors and current

Economics

The key points, hot spots and changing indicators are analyzed.

Last year

The impact of SARS on expenditure is whether this year's macroeconomic regulation and control is to win or lose money. Whether the price of coal or electricity will impact on expenditure, whether the increase in coal and electricity pportation and the comparison of expenditures will be profitable or not, and the impact of interest rate hike on expenditures will not be qualitatively 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.

Objectivity, impartiality, truthfulness and reliability depend on the quality of our statements. 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.