会计报表是财务会计报告的主要组成部分,是根据会计账簿记录和有关资料,按照规定的报表格式,总括反映一定期间的经济活动和财务收支情况及其结果的一种报告文件,是主管部门和单位领导了解情况、指导经济工作的重要依据。笔者根据国管局关于中央国家机关后勤事业单位现行的《财务制度》和《会计制度》,结合实际工作,粗略谈点机关后勤事业单位会计报表的编制。一、会计报表的分类、结构和编制要求 1、报表的分类。按时间分有:月报表、季报表、半年报表、年报表。按内容分有:资产负债表、收入支出表、基金变动情况表、附表,会计报表附注及收支情 Accounting reports are the main components of financial accounting reports. They are a kind of report document that summarizes the economic activities, financial revenues and expenditures and their results for a certain period based on the accounting book records and relevant materials in accordance with the prescribed report format. And unit leaders understand the situation, an important basis for guiding economic work. According to the current “financial system” and “accounting system” of the State-owned logistics units under the State Administration of Taxation, combining with the practical work, the author roughly talks about the preparation of the accounting statements of the logistic units of the organs. First, the classification of accounting statements, structure and preparation requirements 1, the report classification. Divided by time: monthly reports, quarterly reports, semi-annual reports, annual reports. According to the content are: balance sheet, income and expenditure table, changes in fund tables, schedules, notes to financial statements and income and expenditure