Financial statements include balance sheet, income statement, cash flow statement or statement of changes in financial position, schedules and notes.

the report format is the same for different sun and moon periods.

Balance sheet:

Income statement:

Cash flow statement:

Method of making financial statements:

1. Unallocated profit at the end of the balance sheet = net profit in the income statement+undistributed profit at the beginning of the balance sheet.

2. Taxes payable at the end of the balance sheet = payable. +education surcharge payable for urban construction tax (all taxes payable in this period are calculated according to the income statement)+income tax payable (all taxes payable in this period are calculated according to the income statement). These items must also be equal to all taxes and fees paid in the cash flow statement. The calculation method of each item calculated according to the income statement is as follows:

① Value-added tax payable in this period = "operating income" in this (upper) income statement ×17%- this (upper).

② Operating income in this (last) period = amount of "operating income" in this (last) period income statement

③ Purchase amount in this (last) period = ending amount of "inventory" in this (last) period balance sheet+amount of "operating cost" in this (last) period income statement-"inventory" in this (last) period balance sheet Payable income tax = the amount of "income tax" in the income statement of this (last) period

⑤ Urban construction tax payable in this (last) period = VAT payable in this (last) period (7 or 5%+3%)

⑥ If it is a small-scale taxpayer, none of the above is considered, and the following formula can be used:

⑧ VAT payable = in the income statement. (The operating income in the statement is tax-free).

⑨ Urban construction tax payable education surcharge = VAT payable ("operating income" in the income statement ×3%)×(7 or 5%+3%)

⑩ Income tax payable = "income tax" in the income statement

3. "Cash and cash" in the cash flow statement Cash received from providing services "=" income from main business "+"income from other business "in the income statement+tax payable (VAT payable-output tax (obtained by referring to the previous calculation method)) calculated in the income statement ("income from main business "+"income from other business ")+balance sheet ("accounts receivable "at the beginning-"accounts receivable "at the end)+(.

5. "Cash paid for goods and services" in the cash flow statement = "main business cost"+"other expenditures" in the income statement+ending value of "inventory"-opening value of "inventory" in the balance sheet)+tax payable (VAT payable-input tax (obtained by referring to the previous calculation method)+(opening number of "accounts payable"-

6. "Cash paid to and for employees" in the cash flow statement = ending number of "wages payable" in the balance sheet-opening number+ending number of "welfare expenses payable"-opening number (now uniformly accounted in "wages payable to employees")+total wages and benefits paid for employees in this period (included in sales expenses and management expenses).

7. In the cash flow statement, "all taxes paid (excluding cultivated land occupation tax and returned VAT income tax)" = "income tax"+"main business tax and additional"+"taxes payable (VAT payable-paid tax) (all taxes calculated by operating income in the current income statement)".

8. "Other cash paid related to operating activities" in the cash flow statement = expenses excluding various factors: "management expenses+sales expenses+non-operating income-non-operating expenses" in the income statement-"accumulated depreciation" in the balance sheet (ending period-initial period) (that is, depreciation included in various expenses, which is not paid in the current period) "-expenses.

9. "Cash received or paid for investment" in the cash flow statement = the number of changes at the beginning of "short-term investment" and various long-term investment items in the balance sheet.

11. "Dividends received from bond interest" in the cash flow statement = the amount of "investment income" in the income statement-the ending number of "dividends receivable" in the balance sheet-the ending number of "interest receivable"-the beginning number.

11. "Cash received or paid for disposal or purchase of fixed assets, intangible assets and other assets" in the cash flow statement = changes in other subjects such as "fixed assets"+"construction in progress"+"intangible assets" in the balance sheet (increased in the cash flow received and decreased in the cash flow paid).