1. Basic cross-checking relationship between accounting statement items: The basic cross-checking relationship between accounting statement items includes: assets = liabilities+owners' equity, income-expenses = profits, cash inflow-cash outflow = net cash flow, and the balance sheet, income statement and cash flow statement are cross-checked with their schedules, notes and supplementary materials respectively. Among the basic cross-checking relationships of accounting statements, the first three cross-checking relationships are the basic balance relationships of balance sheet, income statement and cash flow statement, and there is generally no problem. However, necessary attention should be paid to the investigation procedure.
2. Contrast relationship between balance sheet and income statement: According to short-term investment and long-term investment in balance sheet, check and calculate the rationality of "investment income" in income statement. For example, we should pay attention to whether there are abnormal situations such as no investment items in the balance sheet but investment income in the income statement, and the investment income greatly exceeds the principal of the investment items.
3. Contrasting relationship between cash flow statement and related items of balance sheet and income statement: the contents of "cash and cash equivalents" in general enterprises are mostly consistent with "monetary funds", and the cash received from selling goods and providing services = (income from main business+income from other businesses) ×( 1+ 17%)+ increase in advance accounts-increase in accounts receivable. Cash paid for goods and services = (main business cost+other business cost+inventory increase) ×( 1+ 17%)+ advance payment increase-accounts payable increase-notes payable increase.
According to the short-term investment and long-term investment in the balance sheet, check the rationality of calculating the "investment income" in the income statement. For example, we should pay attention to whether there are abnormal situations such as no investment items in the balance sheet but investment income in the income statement, and the investment income greatly exceeds the principal of the investment items.
4. Contrast relationship between cash flow statement and related items in balance sheet and income statement: Whether the ending and opening differences between "monetary fund" in balance sheet and "net increase of cash and cash equivalents" in cash flow statement are reasonable.