After the competent departments of enterprises at all levels have prepared the consolidated accounting statements, they shall report them level by level within the prescribed time limit, and timely report them to the national comprehensive departments at the same level, such as finance, planning, taxation, etc., so as to provide the accounting information required by the national macro management in a timely manner. When compiling accounting statements, they must be reviewed first and then summarized. The format of the summary accounting statement is basically the same as that of the basic unit accounting statement. The preparation method is based on the accounting statements of the affiliated units and the compilation of the accounting statements of the units themselves, through consolidation, analysis and calculation, and summary
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