Financial accounting statements prepared for external users must be prepared in accordance with generally accepted accounting principles (GAAP).

财务会计为外部用户所做的分析报告一定要根据通用会计原理(GAAP)并且与之相吻合。

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Article 23 all units shall establish and properly preserve archives for their accounting documents, account books, financial accounting statements and other accounting materials.

第二十三条各单位对会计凭证、会计帐簿、财务会计报告和其他会计资料应当建立档案，妥善保管。

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You don't need to become an overnight financial guru, after all, understanding the subtleties of accounting and financial statements can be a lifelong pursuit.

您并不需要在一夜之间成为财务专家，毕竟，理解会计和财务决算之间的细微差别是需要长时间研究的事情。

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Keep legal opinions and tax memoranda in a file separate from accounting and financial statements.

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Still, even in the absence of deliberate manipulation, boards of directors could be held accountable for whether they have produced accurate financial statements that properly reflect accounting for options grants.

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Through its cooperative data model, Sageworks collects financial statements for private companies from accounting firms, banks and credit unions, and aggregates the data at an approximate rate of 1, 000 statements a day.

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