会计报表的种类有哪些?一、会计报表的种类
- 按报送对象分有外部报表和内部报表;
- 按编报时间分有月度报表、季度报表、中期报表、年度报表;
- 按编制主体分有个别会计报表和合并会计报表;
- 按反映情况状态分有资产负债表、利润表、现金流量表。
two、会计报表既包括主表,也包括附表
- 主表通常都包括:利润表、资产负债表和现金流量表。
- 附表通常包括:利润分配表、资产减值明细表、所有者权益、应交增值税明细表、分部报表。
编制会计报表的基础:要有真实的交易的事项;(以企业实际发生的经济业务为基础)完整的记录;规定的方法;(企业心谤腹非按会计准则、会计制度的规定计算报表中的每一项指标。)编报前的准备工作。(有资产清查、债权债务核实、账证核对、账账核对、按规定结账日结账)
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