上述会计信息亦称为会计要素，它们构成财务报表的基本框架。

The above accounting information is also called accounting elements, which form the basic structure of financial statements.

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文章分别从企业财务报表、出口商品成本构成和出口产品价格弹性等方面分析了人民币升值在当期和后期对企业的影响。

This paper analyzes the effects of RMB appreciation on the economy based on the enterprises financial statement, the cost component and the price elasticity of exported commodities.

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资产负债表是反映企业在某一特定日期资产、负债及所有者权益的总量、构成及相互关系的财务报表。

Balance sheet is a financial report form that reflects the total sum, formation and relation of the assets, debts, the owners' rights and interests of an enterprise on a certain date.

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