... oral report -> n. 口头报告 profit and loss report -> n. 损益报表 provisional report -> n. 临时报告 ...
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这个话题将会由多个博文组成，包括现金流量表、损益表、资产负债表、一般公认会计准则（GAAP）会计、审计，以及财务报表分析。
This will be a multi-post effort and will include posts on cash flow, profit and loss, balance sheets, GAAP accounting, audits, and financial statement analysis.
如果它只是“可供出售”，就只按市价在财务报表上调整，其损失不必在损益表里加以确认。
If it is only "available for sale" it is marked to market on the balance sheet, but losses are not recognised in the income statement.
纵向分析揭示了财务报表各项与整体的关系。这里的整体指资产负债表的总资产和损益表的净销售收入。
Vertical analysis shows the relationship of each item in a financial statement to its total assets on the balance sheet and net sales on the income statement.
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