1, Balance Sheet

The balance sheet is a report that reflects the assets, liabilities and owners' equity of an enterprise on a specific date. Assets mainly include current assets and non-current assets, such as cash, accounts receivable, inventory, etc. Liabilities mainly include current liabilities and non-current liabilities, such as accounts payable and long-term loans; Owners' equity includes share capital, capital reserve and surplus reserve.

2. Income Statement

The income statement is a report that reflects the income, cost and expenses of an enterprise in a certain period of time. Income mainly includes main business income and other business income; Costs and expenses mainly include main business costs, sales expenses, management expenses and financial expenses. The income statement finally gets the net profit of the enterprise.

3. Cash Flow Statement

The cash flow statement is a report that reflects the cash inflow and outflow of an enterprise in a certain period of time. Cash inflow mainly includes cash flow from operating activities, cash flow from investment activities, cash flow from financing activities, etc. Cash outflow mainly includes the purchase of goods, cash paid for accepting labor services, and various taxes and fees paid.

4. Statement of Changes in Equity.

The statement of changes in shareholders' equity is a statement that reflects the changes in shareholders' equity of an enterprise in a certain period. It mainly includes changes in share capital, capital reserve, surplus reserve and undistributed profit.

5. Notes to Financial Statements

Notes are the supplementary explanation and detailed disclosure of items in accounting statements. It mainly includes accounting policies, changes in accounting estimates, and explanations of important matters.

These accounting statements are interrelated, which reflect the financial status, operating results and cash flow of enterprises, and provide important decision-making basis for enterprise managers, investors, creditors and other stakeholders.

The role of accounting statements

1, comprehensively and systematically reveal the financial status, operating results and cash flow of an enterprise in a certain period, which is beneficial for business managers to understand the completion of various task indicators of their own units and evaluate the business performance of managers, so as to find problems in time, adjust business direction, formulate measures to improve business management level, improve economic benefits, and provide basis for economic prediction and decision-making.

2, is conducive to the national economic management department to understand the operation of the national economy.

3. It is beneficial for investors, creditors and other interested parties to master the financial status, operating results and cash flow of the enterprise, and then analyze the profitability, solvency, investment income and development prospects of the enterprise, so as to provide decision-making basis for investment, loan and trade.

4, is conducive to meet the financial, taxation, industry and commerce, auditing and other departments to supervise enterprise management.