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What are the types of financial statements?
1, divided into monthly report, quarterly report and annual report according to the preparation time;
2. According to the preparation unit, it can be divided into company statements and summary statements.
3, according to the report is divided into separate accounting statements and consolidated accounting statements, etc.
4, according to different standards for classification:
(1) According to the clients, it can be divided into external reports and internal reports. External statements External statements are financial statements that enterprises must prepare and submit regularly to higher authorities, investors, finance and taxation departments and creditors. Or announced to the public according to regulations. This is a major, formal and standardized financial statement. It requires a unified report format, index system and preparation time. Balance sheet, income statement and cash flow statement are all external statements. Internal statements Internal statements are financial statements compiled by enterprises according to the needs of internal management and used by internal managers. It does not need a unified format, nor does it have a unified index system. For example, the cost report is an internal report.
(2) According to the importance of accounting information provided by statements, it can be divided into main tables and schedules. The main table, the main financial statement, refers to the financial statement that provides comprehensive and complete accounting information and can basically meet the different requirements of various information demanders. At present, there are mainly three tables, namely balance sheet, income statement and cash flow statement. Schedule Schedule is a subordinate report, which refers to a report that supplements some important information that cannot or is difficult to reflect in detail in the main table. The existing schedules mainly include: profit distribution table and division table, which are the schedules of income statement; The list of VAT payable and the list of assets impairment reserve are the schedules of the balance sheet. There is a cross-check relationship between the main table and related schedules. The main table reflects the main financial situation, operating results and cash flow of the enterprise, and the attached table is a further supplement to the main table.
(3) According to the time of preparation and submission, it can be divided into interim financial statements and annual financial statements. Fiberhome headhunters believe that the generalized interim financial statements include monthly, quarterly and semi-annual financial statements. Narrow interim financial statements only refer to semi-annual financial statements. The annual financial statement is a financial statement that comprehensively reflects the operating results, cash flow and year-end financial status of an enterprise throughout the fiscal year. Enterprises must prepare and submit annual financial statements at the end of each year.
(4) According to different reporting units, it is divided into basic financial statements and summary financial statements. Independent accounting of financial statements at the grass-roots level The financial statements prepared by grass-roots units are statements used to reflect the financial situation and operating results of their own units. The summary statements refer to the financial statements that the superiors and competent departments summarize their own financial statements and the grass-roots statements submitted by subordinate units.
(5) According to different accounting entities, it is divided into individual statements and consolidated statements.
Individual statements refer to the statements prepared by the parent company and its subsidiaries in an enterprise group with holding relationship, which are used to reflect the financial status, operating results and cash flow of the parent company and its subsidiaries respectively.
Consolidated statements are financial statements that comprehensively reflect the operating results, financial status and capital changes of enterprise groups based on individual financial statements prepared by parent companies and their subsidiaries.
(6) According to the different forms of enterprise capital movement, it can be divided into static statements and dynamic statements. A static report refers to a report at a certain point in time, while a dynamic report is a constantly changing report.
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