The annual financial statements do not need to be adjusted. Financial statements are compiled according to accounting standards, and reflect the financial status and operation of accounting entities to owners, creditors, the government, other interested parties and the public. Financial statements include balance sheet, income statement, cash flow statement or statement of changes in financial position, schedules and notes. Financial statements are the main part of financial reports, excluding directors' reports, management analysis and financial statements.

Can financial statements be modified after declaration?

After the declaration is successful, it can be corrected within the tax declaration period. If the filing period has passed, it can't be modified online, but it can be modified in the tax department. If there is no cross-year, it can generally be adjusted when filing next month, and there is no need to modify the original filing data.

Balance sheet preparation method

The preparation of accounting statements is mainly through collecting and sorting out the data recorded in daily accounting, making it useful financial information. The data sources of various items in the enterprise balance sheet mainly include the following ways:

1. Fill in the column directly according to the balance of general ledger account. Most items in the balance sheet are directly filled in according to the balance of relevant general ledger accounts, such as the ending balance of "notes receivable" and "notes receivable" general ledger accounts; The "short-term loan" item is directly filled in according to the ending balance of the "short-term loan" general ledger account. Transactional financial assets, engineering materials, deferred income tax assets, short-term loans, transactional financial liabilities, notes payable, employee salaries payable, taxes payable, deferred income tax liabilities, expected liabilities, paid-in capital and surplus.

2, according to the general ledger account balance. For example, the monetary fund item is calculated according to the ending total balance of cash on hand, bank deposit and other monetary funds.

3, according to the detailed account balance calculation. For example, the item of "accounts receivable" should be filled in according to the final debit balance after deducting the impairment reserve from the related detailed subjects of "accounts receivable" and "accounts received in advance"; The "Accounts Payable" item is filled in according to the final credit balance of related detailed accounts of "Accounts Payable" and "Prepaid Accounts".

4. Fill in the column according to the balance analysis of general ledger accounts and detailed accounts. For example, for the "long-term loan" project, according to the ending balance of the general ledger account, the part of the long-term loan due within one year reflected by the detailed account of the "long-term loan" account is deducted and analyzed and calculated.

5. Fill in the column according to the net amount after deducting the allowance items from the account balance. For example, for the "inventory" item, it is filled in according to the net amount of the ending balance of the "inventory" account minus the balance of the allowance account of "inventory depreciation reserve"; Another example is "intangible assets". According to the ending balance of intangible assets, the balance after deducting "provision for impairment of intangible assets" and "accumulated amortization" is filled in.

The figures in the column of "Number at the beginning of the year" in the balance sheet should be filled in according to the figures in the column of "Number at the end of last year" in the balance sheet, and the figures in the column of "Number at the end of the period" should be filled in according to the balance of the general ledger account and subsidiary account at the end of the accounting period. If the name and content of the project specified in the annual balance sheet are inconsistent with that of the previous year, the name and number of the project in the balance sheet at the end of last year shall be adjusted according to the caliber of the current year, and filled in the column of "Number at the beginning of the year" of this subject.

Can the annual report of financial statements be adjusted? The annual report of financial statements can't be adjusted, and it can't be adjusted either, because we make statements in accordance with relevant rules and regulations, so there is no need to adjust them. Thanks, this article is shared here. See you next time.