Corporate financial report form in accordance with Circular 200q
The standard corporate financial report form according to Circular 200/2014/TT-BTC is an important document to ensure transparency and compliance with the State's accounting regulations. In the article below, 1C Vietnam will summarize information about corporate financial reports, and provide the most detailed and accurate newspaper template according to Circular 200. Refer now!
1. Introducing the corporate financial report template
According to Article 97 of Circular 200/2014/TT-BTC, corporate financial reports are documents that summarize information about the financial situation, business and cash flows of an entity. The main purpose of financial reports is to provide important information to meet the needs of business management, supervision of state agencies and to help users make important economic decisions.
Financial reports provide important information about a business, including:
Asset
Liabilities must pay
Equity
Revenue, production and business expenses, other income and other expenses
Profit, loss and division of business results
Cash flows
In addition to this basic information, businesses must also provide a number of more detailed documents in the "Notes to Financial Statements" section, aimed at explaining the indicators in the consolidated financial statements, at the same time. describes the accounting policies that the enterprise has applied in the process of preparing and presenting financial statements.
2. Annual financial reporting period
Financial reports are important documents that help provide information about the financial situation of an entity, meeting the requirements of business management, state agencies and financial information users to make informed decisions. make business and investment decisions. According to Circular 200/2014/TT-BTC, there are the following types of financial reporting periods:
- The annual financial reporting period applies to all types of businesses in all industries and economic sectors. Annual financial statements must be prepared in full form, including information on assets, liabilities, equity, revenue, expenses, profit and loss, and cash flows.
- The period for preparing the mid-year financial report includes the quarterly financial report (including the fourth quarter) and the semi-annual financial report.
Enterprises where the State owns 100% of charter capital or holds controlling shares, as well as entities with public interests, must prepare interim financial reports.
Other businesses are encouraged to prepare interim financial statements, however, this is not required.
Interim financial statements can be prepared in full or summarized form.
Other financial reporting periods:
Businesses can be flexible in preparing financial statements according to other accounting periods such as weekly, monthly, 6 months or 9 months depending on the requirements of the law, the parent company or the owner.
In addition, the accounting unit must prepare financial statements at the time of events such as division, separation, consolidation, merger, conversion of ownership, dissolution, termination of operations, or bankrupt.
Determining the summary year of financial statements of financial and statistical agencies:
When synthesizing statistics, financial and business statistics agencies will process information contained in different financial periods.
Data from the financial statements of enterprises with fiscal years other than the calendar year will be statistically compiled according to specific principles depending on the financial period of each unit.
3. Sample financial reports for businesses according to Circular 200 Excel
Sample financial statements for businesses according to Circular 200 is an important document that helps business organizations synthesize and report financial information according to standards. In particular, the financial report form according to Circular 200 Excel makes reporting more convenient and easier than ever.
- Annual financial reports include:
No | Report type | Characteristic | File download link |
first | Accounting balance sheet | Reflects all existing assets of the business. | |
2 | Report business results | Report the business results of the enterprise, including revenue, costs, profits and other financial indicators. | |
3 | Statements of cash flows | Summarize information about cash flow including revenue and expenditure for business activities and other financial activities during the year. | |
4 | Notes to the financial statements | Describe in detail the information in the above reports. |
- Mid-year financial report form:
Includes full and summary mid-year financial report forms including:
No | Report type | Characteristic | Link to download full file | Link to download summary file |
first | Interim balance sheet | Reflects the balance between assets, capital and debt of an enterprise at a mid-year period. | ||
2 | Report on mid-year business results | Report the business results of the enterprise, including revenue, costs, profits and other financial indicators at a mid-year period. | ||
3 | Interim cash flow statement | Summarize information about cash flows including revenues, cash expenditures for business activities and other financial items at a mid-year point in time. | ||
4 | Notes to selected financial statements | Provide detailed information and explanations about key figures in the interim financial report |
The article on 1C Vietnam has provided an overview of corporate financial report templates according to Circular 200 standards. Each type of report plays an important role in providing financial information and asset management. of business. Hopefully, compliance and use of these forms will help businesses perform effective financial management, creating transparency and reliability for shareholders and stakeholders.