根据《小企业会计准则》规定,小企业的财务报表至少应当包括四部分内容,即资产负债表、利润表、现金流量表和附注。与原《小企业会计制度》相比,《小企业会计准则应用指南》(以下简称《指南》)对财务报表进行了调整,资产负债表和利润表增加了一些项目,现金流量表删减了一些项目,同时附注中增加了部分表 According to “Small Business Accounting Standards” provisions, small business financial statements should include at least four parts, namely, balance sheet, income statement, cash flow statement and notes. Compared with the original “Small Business Accounting System”, “Small Business Accounting Standards Guide” (hereinafter referred to as the “Guide”) to adjust the financial statements, balance sheet and income statement added some items, the statement of cash flow reduced Some items, while adding some tables in the note