{财务管理财务报表}财务会计报表中英文对照.docxVIP

{财务管理财务报表}财务会计报表中英文对照 会计报表中英文对照 Accounting 1.Financialreporting（财务报告） includesnotonlyfinancialstatementsbutalsoothermeansofmunicatinginformationthatrelat es,directlyorindirectly,totheinformationprovidedbyabusinessenterprise’ saccountingsystem----thatis,informationaboutanenterprise’ sresources,obligations,earnings,etc. 2.Objectivesoffinancialreporting:财务报告的目标 Financialreportingshould: (1)Provideinformationthathelpsinmakinginvestmentandcreditdecisions. (2)Provideinformationthatenablesassessingfuturecashflows. (3)Provideinformationthatenablesuserstolearnabouteconomicresources,claimsagainsttho se