What is the main content of the general analysis of the notes to the accounting statements? Please briefly describe it in your own words.

￥￥￥ Simply put, accounting statements are a general reflection of the company's assets, liabilities, owners' equity, operating results and cash flow. The notes to the accounting statements are detailed descriptions of the accounting statements. This is just like when we read a "textbook", some parts are too general to understand, and we need a more detailed "reference book" to understand some of the contents in the "textbook" in detail. The following are some more authoritative explanations:

*Accounting statements refer to an enterprise's summary of information reflecting accounting matters in various account books into a complete reporting system to reflect its assets. Liabilities, owner's equity, operating results and advanced liquidity conditions for a certain period

* Notes to the accounting statements are supplementary explanations and detailed explanations of content and items that cannot or are difficult to fully express in the accounting statements themselves.

In the annual accounting report, there are three main reasons why notes to the accounting statements are required in addition to the accounting statements:

1: To improve the comparability of the statement information

< p>2: Improve the understandability of the information in the statements

3: Highlight the importance of the information in the accounting statements

Various important matters that affect the financial status and operating results in the notes to the accounting statements Disclosure should be made as fully and reasonably as possible. Specific methods and content.

It is divided into the following five types:

1: Endnote description (Endnote refers to the comments added after the accounting statements. Endnotes are generally suitable for those that need to explain more content. Items occupy a considerable amount of content in the notes to accounting statements)

2: Bracket description (commonly used to provide supplementary information in the main body of the statement)

3: Back and forth references (asset and liability items When there is a direct connection, readers’ attention can be drawn to the reader’s attention through back-and-forth reference)

4: Provision and additional accounts (set up provision and additional accounts, and list them separately in the statement, adjust Its provisions or additional accounts can provide more meaningful information to report users)

5: Supplementary statements (some detailed data cannot be included in the main body, and the predictive analysis data can be explained in separate supplementary statements) . )