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会计报表的种类有哪些?

会计报表的种类有哪些?一会计报表的种类

  1. 按报送对象分有外部报表和内部报表
  2. 按编报时间分有月度报表季度报表中期报表年度报表
  3. 按编制主体分有个别会计报表和合并会计报表
  4. 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

  1. 主表通常都包括利润表资产负债表和现金流量表
  2. 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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