1. The balance sheet is a report that reflects the financial status of a public institution on a specific date. According to the balance formula of "assets+expenditure = liabilities+net assets+income". On the left is the asset category and on the right is the liability category. The total number of both sides is equal.

2 institutions should first prepare their own balance sheets, and then summarize them with the audited balance sheets of their subordinate units to prepare the total balance sheets of cost departments.

Two. profit and loss statement

Income statement is a report that reflects the balance of income and expenditure and its distribution of public institutions in a certain period of time. The items in the balance sheet shall be itemized according to the composition of income and expenditure and the distribution of balance.

The revenue and expenditure schedule mainly includes the business expenditure schedule and the business expenditure schedule. The items in the expenditure schedule shall be listed as "national budget expenditure subjects". In the list of business expenses, the expenditures of financial allocation and extra-budgetary funds shall be listed separately according to the requirements of the financial department.