收益是会计学的核心概念，也是投资者、债权人及其他利益相关者极为关心的信息。
Profit is a key concept of accounting, and the profit information is much concerned with the investors, creditors and other related parties.
上市公司应向银行及其它债权人提供必要的信息，以便其对公司的经营状况和财务状况作出判断和进行决策。
A company shall provide necessary information to Banks and other creditors to enable them to make judgments and decisions about the company's operating and financial situation.
现有的和潜在的投资者、债权人等需要不确定性的信息，来减少他们决策的不确定性，从而增加期望收益。
Existing and potential investors, creditors, and others need probabilistic information to reduce uncertainty in their decision-making, thereby increase expected revenue.
由于信息的非对称，作为债券投资者的债权人与作为负债方的股东或经理就必然存在利益冲突。
Because of symmetrical information access, a creditor as bond investor naturally has interest conflicts with a shareholder or manager as debtor.
该系统在安排给债权人现金付款中提供了重要的操作层面的信息。
This system provides important operational-level information that can be used to schedule cash payments to creditors.
例如，系统维护债权人账户信息，准备支付给债权人的支票，并产生应付账款的清单。
For example, the system maintains creditor account information, prepares checks to creditors, and produces the accounts payable schedule.
会计信息的失真损害了投资者和债权人及其他方面的合法利益。
Accounting information distortion hurt investors and creditors and other aspects of the legitimate interests.
最后就高管薪酬契约设计、债权人对公司信用评估以及信息披露提出了建议。
Last, some advices is put forward on the executive compensation design, credit rating by creditor, and how to improve information disclosure.
在经济活动中，信息披露不仅影响着投资者的价值判断和决策，同时也会影响到债权人等利害关系者。
In economic activities the information disclosure not only can influence the investor's value judgement and decision but also can influence interest-related persons such as the creditors.
就不同的债权人而言，其对会计信息的需求也是不同的。
Among different types of creditors, the demand for accounting information also varies.
会计信息是管理者、投资者和债权人等改善经营管理、评价财务状况、作出投资决策、防范经营风险的主要依据。
Accounting information managers, investors and creditors to improve its management and evaluation of the financial situation, make investment decisions. the main basis for preventing business risks.
因此，企业在向债权人提供会计信息时，必须根据不同债权人的不同需求，提供在形式上或内容上有差别的财务报告。
Therefore, when providing accounting information to its creditors, an enterprise shall offer financial reports that differ in form or content to meet different demand from the creditors.
因此，企业在向债权人提供会计信息时，必须根据不同债权人的不同需求，提供在形式上或内容上有差别的财务报告。
Therefore, when providing accounting information to its creditors, an enterprise shall offer financial reports that differ in form or content to meet different demand from the creditors.
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