财务情况说明书是对企业一定会计期间内生产经营、资金周转和利润实现及分配等情况的综合性说明,是财务会计报告的重要组成部分。《企业会计制度》规定,财务情况说明书至少应对企业生产经营的基本情况、利润实现和分配情况、资金增减和周转情况、对企业财务状况、经营成果和现金流量有重大影响的其他事项做出说明。财务情况说明书一般围绕几个财务指标或抓住一两 The financial statement is a comprehensive statement of the production and operation, cash flow and profit realization and distribution within a certain accounting period of the enterprise and is an important part of the financial and accounting reports. The “Accounting System for Business Enterprises” stipulates that the financial statement should at least deal with the basic conditions of production and operation of the enterprise, the realization and distribution of profits, the increase and decrease of capital, the turnover and other matters that have a significant impact on the financial position, operating results and cash flow of the enterprise Description. Financial statements generally focus on a few financial indicators or catch one or two