A. Before preparing statements, bookkeeping, accounting and closing should be carried out to ensure the balance and consistency of accounts, thus ensuring the authenticity and accuracy of account books.

Financial statements mainly include: balance sheet, income statement and cash flow statement.

1. Balance sheet: a statement that comprehensively reflects the financial status of an enterprise in a specific period. The main content is to list information.

Composition of assets, liabilities and owners' equity. And calculate and fill in the column according to the principle of accounting identity. report

The left side of the table is arranged in the order of current assets, fixed assets, long-term liabilities and owners' equity. floating assets

Production projects are arranged according to working capital. On the right side of the report are current liabilities, long-term liabilities and owners.

Rights and interests order. Relevant items in the balance sheet shall be filled in according to the opening balance and closing balance of relevant accounts.

Column.

2. Income statement: a statement that comprehensively reflects the operating results of an enterprise in a certain period. The main content is to list each one.

The result of matching income with expenses and costs, thus reflecting the benefits realized by enterprises in a certain period.

Run. The relevant items are generally filled in according to the amount of the relevant account.

3. Cash flow statement: a statement of changes in financial position based on cash. It is based on cash inflows and

The outflow reflects the dynamic situation of the enterprise's business activities, investment activities and silk capital activities in a certain period of time.

Situation, reflecting the whole picture of cash inflow and outflow of enterprises.

Cash here refers to cash on hand, deposits that can be used for payment at any time and cash.

Gold equivalent.

B. When preparing the report,

1. Fill in the column according to the balance of general ledger account;

2. Calculate and fill in the column according to the balance of several general ledger accounts;

3. Calculate and fill in the column according to the relevant subsidiary ledger balance;

4. According to the balance analysis and calculation of general ledger accounts and detailed accounts, fill in the column;

5. Fill in the column according to the net amount offset by the relevant asset account and its allowance account.