10.AccountingreportingsystemFinancialaccountingandaccountingreportsarethefinalresults,externalstakeholdersknowthefinancialsituationofenterprisesbythismainwindow.Corporatefinancialreportingisbasedoncorporatefinancialperformanceasthefocustothebalancesheet,profitandlossstatementandcashflowasthemainformofinformationreportingsystem,whichareimportantpartsoftheaccounting

content.Businessstakeholders,mainlythroughthefinancialreporttounderstandthesituationandprospectsofitsdevelopment,butthecurrentsystemoffinancialaccountingreportsisinanewenvironmentandbecomemoreandmorelimitedcomparedtotheuser.

10.1anoverviewofAccountingreporting10.1.1thedefinitionoffinancialaccountingreportanditscomponents

1,thedefinitionoffinancialaccountingreports

China'sMinistryofFinanceFebruary15,2006releasedsinceJanuary1,2007willcomeintoeffectthe"AccountingStandardforBusinessEnterprises-BasicGuidelines"inthedefinitionoffinancialaccountingreportsas:"financialandaccountingreportsareprovidedbyanenterprisereflectexternalthedateofaparticularfinancialsituationandaparticularaccountingperiod,cashflowinformation,suchasaccountingdocuments.financialaccountingreport,includingaccountingstatementsandaccompanyingnotesandotherfinancialandaccountingreportsshouldbedisclosedintherelevantinformationanddata.AccountingReportshouldatleastincludeabalancesheet,incomestatement,cashflowstatementandotherstatements.smallbusinessescanbepreparedbytheaccountingstatementsdonotincludethecashflowstatement."10.1.2Theroleoffinancialaccountingreports

1,toassistinvestorsandcreditorsareasonabledecision-making

2,reflectingtheauthoritiesentrustedwiththeoperationoftheduty

3,clearlyshowtheflowofcorporatefunds

4,inordertoforecastthefutureoperatingconditionsofenterpriseswillbethefoundationforrespect

5,thereisfavorabletothegovernmentcontrolofeconomicconditions,theconfigurationofsocialresources,andmaintaineconomicstability10.1anoverviewofAccountingreporting10.2thedevelopmentprocessofFinancialaccountingreports10.2.1thedevelopmentofthefinancialaccountingimpactofthemainfactors

1,theimpactofsocio-economicenvironment

2,thefinancialaccountingreportoftheneedsofusers10.2.2thefinancialaccountingreportofthedevelopmentprocessof

1,thefirstaccounting11accountingstatementsofthebirthofaspreadsheet

2,theemergenceofsophisticated

balancesheet

3,theselectionoftheincomestatement

4,theemergenceof

changesinfinancialposition

5,haveacashflowstatement

6,theemergenceofanaccountingreport

7,thefinancialaccountingreportoftheofficialform10.2thedevelopmentprocessofFinancialaccountingreports10.3Thecontentsoffinancialreportingsystem(1):FinancialReportFinancialstatementsforinformationenterprisesarethemainformofdisclosure,arethecoreofthefinancialreport.TheUnitedStatesFASBinitsconceptualNoticeNo.5ofthefinancialstatementsasfollows:"Thefinancialstatementsareacentralpartofthefinancialreportistotransferbusinessoutsidethemainmeansofaccountinginformation.Atthecommonexternalfinancialreports,financialstatementsaretheaseriesofindicatorsofthemonetaryamountofthecompositionofstatements,toreflectthefinancialpositionofapointintime,oratacertainperiodoftimethefinancialpositionofoneormorechangesintheaccountingrecords."10.3Thecontentsoffinancialreportingsystem(1):FinancialReport10.3.2thebalancesheet

1,thecontentsofthebalancesheet

Thebalancesheetisareflectionofacertaindateintheaccountingstatementsoffinancialposition.Itreflectsacertaindateinthepossessionorcontrolofeconomicresources,thecommitmentoftheexistingobligationsandthenetassetsoftheowneroftheclaim.Throughthebalancesheet,canprovideacertaindateandthestructureofthetotalamountofassetsthatisownedorcontrolledenterprisesandthedistributionofresources,theusercanclearthebalancesheetfromknowonacertaindateintheassetsownedbyvolumeandstructure10.3Thecontentsoffinancialreportingsystem(1):FinancialReport10.3.2thebalancesheet

2,thestructureofthebalancesheet

(1)accountform(2)financialpositionform10.3Thecontentsoffinancialreportingsystem(1):FinancialReport10.3.3IncomeStatement

1,thecontentsofaprofitreport

Profitreportreflectsanenterpriseinacertainaccountingperiodoftheaccountingstatements.IncomeStatementofthepresentationmustbefullyreflectedintheperformanceofbusinessoperationsandconstituteamajorsourceofhelpusersjudgethequalityofprofitsandrisks,willhelpuserstopredictthesustainabilityofnetprofit,somaketherightdecisions.10.3Thecontentsoffinancialreportingsystem(1):FinancialReport2,thestructureoftheincomestatementsingle-stepformmultiple-stepform10.3Thecontentsoffinancialreportingsystem(1):FinancialReport10.3.4CashFlowstatement

CashFlowstatementmustreflecttheaccountingperiodincashandcashequivalentsoftheinflowandoutflowoftheReport.Principlefromthepointofview,thecashflowstatementinaccordancewiththeprinciplesofthepreparationofcashbasis,theaccrualofearningsinformationtoadjustunderthecashbasisofcashflowinformationforbusinessinformationuserstoknowthequalityofnetprofit.10.3Thecontentsoffinancialreportingsystem(1):FinancialReport10.3.5ReportNotes

ReportNotesonthebalancesheet,incomestatementandcashflowstatementsarepresentedinthelanguagetodescribetheprojectordetailsoftheinformation,aswellasthefailureofthesestatementsarelistedinitemdescriptions.Notestothefinancialstatementsareanimportantpart.10.3Thecontentsoffinancialreportingsystem(1):FinancialReportInpractice,notestothefinancialstatementscanbetakentwoforms:

1,bracketsNotes

Notesinbracketsaretheso-calleddirectlyinthefinancialstatementsontheprojectadded.IftheReportontheprojecttitleortheamountofsimplefigurecannotadequatelyreflectallofitsmeaning,canbedirectlyusedtoillustratebrackets.2,attheendofNote

Atthebackofthefinancialstatementsofthebodymustuselanguageandtoaddthatfigureisoftenreferredtoastheendofinjection.10.5Currentfinancialaccountingreportsystem’sdefects1,theexistingfinancialaccountingreportsandmeettheneedsofmodernsocialandeconomicdevelopment

2,theexistingreportingsystemwiththeaimofthereportbythefiduciarydutyconceptusefultothedecision-makingcannotmeetthechangingdemands