财务会计报表中英文对照doc11页版.docxVIP

会计报表中英文对照 Accounting 1. Financial reporting （财务报告） includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprise ’ s accounting system----that is, information about an enterprise ’s resources, obligations, earnings, etc. 2. Objectives of financial reporting: 财务报告的目标 Financial reporting should: Provide information that helps in making investment and credit decisions. Provide information that enables assessing future cash flows. (3) Provide information that enables users to