According to the Financial Law, the final financial statement is the main table such as balance sheet, income statement, cash flow statement and tax payable statement, and other sub-tables are compiled according to the requirements of the competent superior department, which can reflect the financial situation of the company and must be highly consistent with the final income.

If the two are inconsistent, it is caused by accounting errors, financial data entry errors, asset losses or profits. This situation may lead to the deviation of the financial situation of enterprises, thus affecting the operation and development of enterprises. Enterprises should strengthen financial management, ensure the accuracy and authenticity of financial data, find and correct mistakes in time, and avoid inconsistencies between annual asset reports and final accounts.