The definition and composition of financial report-代写财务

代写财务分析报告 ，财务报告的定义及其构成
The definition and composition of financial report
1 financial report definition
The financial report is refers to the enterprise to provide reflect the enterprise financial position on a specific date and a certain accounting period of operating results, cash flow accounting information file.
2 financial reports.
Financial reports including balance sheet, profit form, cash flow statement, statement of changes in equity, notes and other relevant financial statements illustrative document.
Financial statements shall at least include the following components:
( 1) balance sheet; ( 2) the profit table; ( 3) a cash flow statement; ( 4) the rights and interests of the owners ( or shareholders' equity ) change table; ( 5) notes.
The financial report is different from the accounting statements.
3 financial reports from the different angle classification:
( 1) the interim financial report and annual financial report
Annual financial report refers to the calendar year the accounting periods covered by compiling the report, namely from January 1st - December 31st report.
Interim financial report is shorter than one year financial report, including the quarterly reports, semi-annual report and monthly report. The listed company of our country main prepare quarterly and semi-annual report.
( 2) the individual financial statements and consolidated financial report
Consolidated financial report is to stand in the angle of industry group, the parent company as a whole to provide financial reports. In the consolidated financial statements, at least two legal subject.
Individual financial report in response to a legal subject and the preparation of financial reports. For example, the parent company 's financial report and subsidiary 's financial reports are the individual financial statements.

　　1.财务报告的定义

　　财务报告是指企业对外提供的反映企业某一特定日期的财务状况和某一会计期间的经营成果、现金流量等会计信息的文件。

　　2.财务报告的构成

　　财务报告包括资产负债表、利润表、现金流量表、所有者权益变动表、附注和其他的相应财务报表说明性的文件。

　　财务报表至少应当包括下列组成部分：

　　（1）资产负债表；（2）利润表；（3）现金流量表；（4）所有者权益（或股东权益）变动表；（5）附注。

　　财务报告不同于会计报表。

　　3.财务报告从不同角度的分类：

　　（1）中期财务报告和年度财务报告

　　年度财务报告是指按日历年度所涵盖的会计期间所编报的报告，即从1月1日-12月31日的报告。

　　代写财务报告中期财务报告是指短于一年的财务报告，包括季报、半年报和月报。我国的上市公司主要编制季报和半年报。

　　（2）个别财务报告和合并财务报告

　　合并财务报告是站在企业集团的角度，将母子公司看作一个整体提供的财务报告。在合并财务报表中，至少有两个法律主体。

　　个别财务报告是针对某一个法律主体而编制的财务报告。比如，母公司自身的财务报告与子公司自身的财务报告都是个别财务报告。