虽然“财务报表”和“会计学”这样的词会让不少人脊背发凉，但作为商业用语，投资者在购买股票前需要对它们多少有所了解。
Although the words "financial statements" and "accounting" send cold shivers down many people's backs, this is the language of business, a language investors need to know before buying stocks.
财务报表表明该企业拥有的资产情况和欠债权人或股东的债务情况。
It shows what the business owns and what it owes to its creditors or its owners.
作为CC的财务报表的使用者(债权人，投资人等)，你希望它们如何反映保修范围扩大的合同？为什么？
As a user (lender, investor) of cc's financial statements, how would you prefer they account for extended warranty contracts? Why?
财务报表等，股东和债权人。
债权人将利用财务报表分析来了解本金的安全性和利息的及时性。
Creditors use financial statement analysis to know the safety of principal and the timeliness of interest.
收益指标是财务报表使用者特别是投资人最为关心的会计信息。
The index of income is the accounting information that financial statement users especially investors care about most.
纳税户在申请电子申报后，由纳税人使用计算机填写各种申报表、财务报表等，并使用电子信息方式提交申报表。
Taxpayers can apply for electronic declaration, fill in the various declaration forms and financial report forms, and submit these forms on line.
审计人会对财务报表中由于欺诈或失误而导致重大漏报误报的风险进行评估，从而选择合适的审计程序。
The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error.
此外，在公认会计准则财务报表的信息往往导致不必要的问题和分析贷款人或其他外部投资者。
In addition, the information in the GAAP financial statements often leads to questions and unnecessary analysis by lenders or other outside investors.
众议院金融服务委员会在确定世界电信前首席执行官和首席财务官在该公司发布财务报表中的地位时从该二人处几乎没有得到任何协助。
The House Financial Services Committee received little assistance from the former CEO and CFO of WorldCom in its attempts to ascertain their role in the company's restatement of accounts.
因此，IFRS9极大提高了可比性，使得投资人及其他的报表使用人更易读懂财务报表。
Thus IFRS 9 improves comparability and makes financial statements easier to understand for investors and other users.
高营业额和可疑的财务总监审核委员会提出公司的财务报表的嫌疑人。
High CFO turnover and a dubious audit committee makes the company's financial statements suspect.
6投标人须提供最近3年(2013年1月起)经审计的财务报表，包括资产负债表、损益表、现金流量表。
Bidders shall provide the audited financial statements in recent three years (since Jan 2013), including balance sheets, income statements and cash flow statements.
作为CC的财务报表的使用者(债权人，投资人等)，你希望它们如何反映保修范围扩大的合同？
As a user (lender, investor) of cc's financial statements, how would you prefer they account for extended warranty contracts?
作为CC的财务报表的使用者(债权人，投资人等)，你希望它们如何反映保修范围扩大的合同？
As a user (lender, investor) of cc's financial statements, how would you prefer they account for extended warranty contracts?
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