Accounting reports are prescribed as follows:
1. Final statements of income and expenditure;
2. Statements of income and expenditure in cash or statements of cash flows;
3. Balance sheets;
4. Property inventory;
5. Statements of fund income and expenditure.
Each group may also compile internal accounting reports by itself according to actual needs.
The formats and instructions for the statements listed in the first paragraph are provided in Annex 1.

Account titles include assets, liability , fund, income and expenses.
The name and notes of each account title are showed in appendix 2.