Chapter 3 "Project Investment and Finance Statements Estimation", estimates the production plan, construction and equipments budgets, arranges the implementation progress plan and the fund plan. As outcome it provides the period annual finance statements.
第三章“项目投资测算及财务报表编制”,通过对生产纲领、建设内容及主要新增设备测算,进而对项目总投资作了测算,安排实施进度计划及筹资方案,并据此编制了项目各期财务报表。
参考来源 - KLC公司豪华房车项目投资效益分析及发展战略·2,447,543篇论文数据，部分数据来源于NoteExpress
Corporate Finance: Focuses on reading and analyzing financial statements.
企业财务：着重于分析财务报表。
In chapter 4, besides clarifying the flow path of accounting, the issues of consolidated financial statements and the combination of finance and business are the focuses of this chapter.
其中，在第四章会计集中核算部分除讨论集中核算的流程性不足外，重点讨论了合并财务报表及财务业务一体化这两个话题；
Article 6 Annual financial statements disclosed by commercial Banks should be subject to auditing by accounting firms that are certified to be engaged in finance-related auditing.
第六条商业银行披露的年度财务会计报告须经获准从事金融相关审计业务的会计师事务所审计。
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