Accounting refers to the collection, arrangement, recording, calculation and reporting of original vouchers, which requires standardization and accuracy to ensure the effective implementation of accounting, accounting supervision and accounting standards. The following is my paper on financial accounting statements and statistical financial statements. Welcome to reading.

Financial accounting statements and statistical financial statements play different roles in accounting and statistics respectively. Although the categories are different, they are related in practical application, and there are similarities and differences in report design and calculation methods. This paper expounds the relationship between financial accounting statements and statistical financial statements, and puts forward relevant suggestions, which will help financial workers to accurately grasp accounting statistics in the future.

Keywords: financial accounting statistics, financial statement suggestions

I. Introduction

There are many similarities in the application of knowledge in financial accounting statements and statistical financial statements. However, accounting work and statistical work belong to two different systems in function, and the function of statistics is mainly to provide decision-making basis for national macro-control. Therefore, in practical work, it is necessary to distinguish the relationship between the two in order to better ensure the quality of accounting and statistics. [ 1]

2. Similarity between financial accounting statements and statistical financial statements

(1) The data sources are the same.

The biggest similarity between financial accounting statements and statistical financial statements is the source of data. In terms of assets and liabilities, the data source is mainly the balance sheet of the enterprise. Profit distribution comes from the enterprise profit distribution table in the financial accounting statements and statistical financial statements. The data sources of other parts mainly rely on internal accounting data of enterprises. The data sources of the two are the same.

(2) The index names are the same.

On the basis of data sources, financial accounting statements and statistical financial statements basically maintain the same data source information. The index names of information are the same among them, and the general index names are basically the same in the performance of individual slight differentiation.

(3) Some audit relationships are the same.

The same is true when there is some audit relationship between financial accounting statements and statistical financial statements. For example, the calculation formula of owner's equity, financial accounting statements and statistical financial statements are all calculated by subtracting total liabilities from total assets. The accounting treatment of this audit relationship is taken from the accounting formula assets = owner's equity+debt. From this point of view, the calculation formula of owner's equity in financial accounting statements and statistical financial statements is taken from the same accounting formula. In addition, in the calculation of operating profit, the two are mainly converted from the relevant calculation formulas in the accounting formula, which basically conforms to the same audit relationship. [2]

Three. The difference between financial accounting statements and statistical financial statements

(A) the report design is different

The difference between financial accounting statements and statistical financial statements in report design mainly depends on two aspects. The first is the design of report measurement unit and periodic report.

First, the unit of measurement of the report is reviewed. In statistical financial statements, the unit of measurement is usually "thousand yuan", while in financial accounting statements, it is usually "yuan". This is because they face different business scopes in economic business statistics. Financial accounting statements usually face relatively small economic business, while statistical financial statements face larger economic business, which leads to the difference between the two units of measurement.

Second, the design of periodical reports. There is basically no big difference in the design of the reporting period of the annual report. However, in the reporting period of the fixed report, the financial accounting statements should be determined by monthly, quarterly, annual and semi-annual according to the provisions of the accounting system, while the statistical financial statements generally take several months as the reporting period, such as1~ May and1~ August. [3]

(B) Data indicators are based on different.

The indicators of data are based on the following aspects.

First of all, financial accounting statements and statistical financial statements are based on the balance of accounting subjects. In the reporting of assets and liabilities data in statistical financial statements, the indicators of "cash" and "bank deposit" also come from the balance sheet of enterprises, but they cannot be obtained directly from the balance sheet. This is because the cash and bank deposit indicators in the balance sheet exist in the monetary fund indicators, which include other monetary fund indicators except cash and bank deposits. The indicator in the balance sheet is the total value. Therefore, in the reporting of indicators, statistical financial statements need to be reported through the ending balance.

Secondly, in the reporting of data indicators of "depreciation this year" in financial statistical statements, because there is no direct "depreciation this year" indicator in accounting subjects, the reported indicators need to be obtained in the processing of accounting subjects. The indicator existing in the account is "Accumulated Depreciation". Therefore, when reporting statistical financial statements, the current depreciation value in the "accumulated depreciation" indicator should be used. When there is no scrapping and transfer-out, the depreciation value of this year is the accumulated depreciation value minus the opening balance. However, in the case of scrapping and transferring out, the index cannot be obtained by this formula.

Thirdly, related report indicators cannot be obtained in related accounts. For example, in the acquisition of "investment cost" index, such index data does not exist in accounting subjects. Therefore, it is necessary to determine the relevant investment cost analysis before the report.

Finally, in the reporting of indicators of relevant statistical financial statements, accounting subjects can not directly reflect the emergence of relevant data indicators, but need to be obtained through accounting of relevant accounting subjects. For example, there is no detailed regulation on the details of science and technology expenditure in accounting subjects, so it is necessary to consider the data sources such as "research and development expenses" and "depreciation" of related assets in "management expenses" and get them through corresponding calculations.

(C) The audit relationship of statements is different.

There are some differences between financial accounting statements and statistical financial statements in assets, liabilities and profit distribution. The financial accounting statement software has strict auditing logic for the cross-checking relationship between schedules, while statistical financial statements allow errors to be explained in the form of remarks. Therefore, we should pay attention to this differentiated audit relationship.

Four, do a good job in financial accounting statements and statistical financial statements related suggestions.

(A) the construction of a sound statistical reporting system

Financial accounting statements and statistical financial statements should be regarded as the relevant work of the report position. In order to make the statistical work more perfect, it is necessary to implement the corresponding statistical reporting system. Standardize the statistical report work through the statistical report system, so that the report has certain reliability and can provide certain decision-making basis for economic development.

(b) Effective financial statistical analysis

In effective financial statistical analysis, it is necessary to combine financial accounting indicators and related accounting knowledge for statistics and analysis, and to grasp the accuracy of financial statistical analysis requires flexible use of statistical knowledge. However, at this stage of development, the knowledge system of related statistical knowledge teaching in textbooks is too specialized, which is difficult to be applied to daily statistical analysis and lacks flexibility in application. Therefore, in order to carry out effective financial statistical analysis through statistical knowledge, it is necessary to reform and upgrade the statistical knowledge system in textbooks, so that statistical theoretical knowledge can be better applied to daily statistical work and play an effective basic role in financial statistical analysis.

(3) Professional training of statisticians

The improvement of statistical work can not be separated from the improvement of statistical level of statisticians. Although financial accounting statements and statistical financial statements are both reporting work, there are certain differences between them. However, the differentiated performance of statistical statements has certain influence on the statistical work of statements. Therefore, it is necessary to train statisticians in professional statistical knowledge, improve their understanding of statistical work, better grasp the differences between financial accounting statements and statistical financial statements, and better ensure the quality of financial accounting statements and statistical financial statements.

Verb (abbreviation of verb) conclusion

Are financial accounting statements the same as statistical financial statements? C in the analysis of differences, we can find some differences between statistics and accounting. However, in practical work, due to the lack of sufficient understanding of financial accounting statements and statistical financial statements, the relationship between them is often confused, which brings some troubles to statistical work. Therefore, we should strengthen the professional training of statisticians in statistical work, recognize the relationship between financial accounting statements and statistical financial statements, better grasp the difference between accounting and statistics, and do a good job in accounting statistical statements of enterprises.

refer to

[1] Wang. On how financial accounting can improve the accuracy of financial statements [J]. Modern Business, 20 16,12 (35):161-162.

[2] Zhang. Analysis of the differences between financial accounting statements and statistical financial statements [J]. Modern Economic Information, 20 16, 10 (17): 243.

[3] Xu Xiaoyan. Analysis of similarities and differences between financial accounting statements and statistical financial statements [J]. China market, 2014,06 (48):142-143.

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