A reporting entity presents financial statements that consolidate its assets, liabilities, equity, income, expenses and cash flows with those of the entities that it controls.
一个报告实体呈报：合并了自身的及其控制的实体的资产，负债，收入，费用和现金流的财务报表。
Article 2 the term "financial statements" are structural reports about the financial status, business performances and cash flows of an enterprise.
第二条财务报表是对企业财务状况、经营成果和现金流量的结构性表述。
There are three basic financial statements which are the end products of financial accounting: Balance Sheet, Income statement and the statement of Cash Flows.
财务会计的最终产品是三种基本报表：资产负债表、收益表和现金流量表。
The principal financial statements of a corporation are the balance sheet, the income statement, and the statement of cash flows.
基本财务报表包括资产负债表、收益表、业主权益表和现金流量表。
The principal financial statements of a corporation are the balance sheet, the income statement, and the statement of cash flows.
基本财务报表包括资产负债表、收益表、业主权益表和现金流量表。
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