To be reliable, the information in financial statements must be complete within the bounds of materiality and cost.
要使信息可靠，财务报表中的信息必须在重要性和成本的许可范围内做到完整。
The changes made are to require information in financial statements to be aggregated on the basis of shared characteristics and to introduce a statement of comprehensive income.
本次修订要求将财务报表信息以共同的特征为基础进行合并，并引入综合收益表。
In six major accounting elements, assets is the most important accounting elements, and assets of the accounting information is relevant financial statements attention important information.
在六大会计要素中，资产是最重要的会计要素之一，与资产相关的会计信息是财务报表使用者关注的重要信息。
A financial report includes accounting statements and notes and other information or data that shall be disclosed in financial reports.
财务会计报告包括会计报表及其附注和其他应当在财务会计报告中披露的相关信息和资料。
Financial statements are not neutral if, by the selection or presentation of information, they influence the making of a decision or judgement in order to achieving a predetermined result or outcome.
如果为了达到预定的成果或结果，通过对信息的选择和列报，使财务报表影响了决策或判断，那么，财务报表就不是中立的了。
Only through analyzing the financial statements, can it make the information user acquire the information of financial position and managing achievement in order to guide the decision.
只有通过财务报表分析，才能使信息使用者、决策者得到确切的企业财务状况和经营成果的信息，进而指导决策。
The ability to make predictions from financial statements is enhanced, however, by the manner in which information on past transactions and events is displayed.
然而，关于过去交易和事项的资料的编列方式，可以提高根据财务报表进行预测的能力。
In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements.
在作出意见时，我们亦已衡量该等财务报表所载资料在整体上是否足够。
Finally, only the financial statements for the study based on information disclosure, and the company failed to field research, it has limitations and deficiencies in the research process.
最后，本文仅以公开的财务报表信息为研究依据，而未能到公司实地调研，故在研究过程中有局限和不足。
In addition, the information in the GAAP financial statements often leads to questions and unnecessary analysis by lenders or other outside investors.
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。
They use financial statements in order to satisfy some of their different needs for information.
他们利用财务报表以满足他们对资料的某些不同需要。
Article 2 an enterprise shall, in its financial statements, disclose the relevant information about all related party relationship and transactions.
第二条企业财务报表中应当披露所有关联方关系及其交易的相关信息。
In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements.
在作出意见时，我们亦已衡量该等财务报表所披露的数据在整体上是否足够。
The key point 1o bear in mind is that the supplementary information should be relevant to the interpretation of the financial statements.
应切记的关键点是补充的信息应与对财务报表的解释相关。
The key point 1o bear in mind is that the supplementary information should be relevant to the interpretation of the financial statements.
应切记的关键点是补充的信息应与对财务报表的解释相关。
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