This book is written according to that is issued by Ministry of Finance in 2006. On the principle of combining theory and practice and on the basis of economic service in one year within one enterprise, this book covers the formation flow of accounting statement, involving the formation of accounting entry, making account book and the analysis of accounting statement so that the readers can grasp the formation of statement of assets and liabilities, income statement, cash flow statement, ownership interest statement, consolidated financial statements, Interim Financial Reporting and the analysis of The major accounting statements. The readers can learn about the content of the enterprise accounting statement intuitively and improve the ability to form accounting statement and analyze statement according to the new .This book is suitable for the new staff involved in the accounting work and the on-the-job accounting personnel and the enterprise manager and is also of help for the financing majors in higher vocational colleges.