1. Assets consist of fixed assets and current assets.
2. Liabilities consist of current liabilities and long-term liabilities;
3. Owners' equity includes paid-in capital, surplus reserve, etc.
4. Income consists of main business income and non-operating income;
5. Expenses include manufacturing expenses, operating expenses, management expenses and financial expenses.
6. Profit includes items after deducting various expenses from operating profit;
Second, how to read the financial statements, the main contents are as follows:
1. Financial analysis of balance sheet.
2. Financial analysis of the income statement.
3. Financial analysis of profit distribution table.
4. Financial analysis of cash flow statement.
Extended data
main content
The contents of accounting training include basic accounting theory teaching, manual accounting teaching, financial software teaching, tax declaration teaching, tax planning and financial planning scheme teaching.
application area
It is suitable for the pre-job training of junior accountants who are about to enter the actual accounting work, and can quickly master the skills of accounting bookkeeping and tax declaration. The general teaching mode involves students' complete accounting treatment, including making vouchers, registering account books, closing accounts at the end of the month, preparing financial and accounting reports, and handling tax returns. Accounting is a highly skilled course, and people pay more and more attention to accounting practice.
References:
Baidu encyclopedia-accounting training