Can the annual report be understood as the financial report of 65438+February?

1, the annual report refers to the financial statements of the whole year, which are published in 65438+February every year; The financial statement of 65438+February refers to the financial statement of 65438+February, and the corresponding time is different.

2. Financial statements are prepared according to accounting standards, and reflect the financial status and operation of accounting entities to owners, creditors, the government and other relevant parties and the public. Financial statements include balance sheet, income statement, cash flow statement or statement of changes in financial position, schedules and notes. Financial statements are the main part of financial reports, excluding directors' reports, management analysis and financial statements, which are included in financial reports or annual reports.