Financial statements are not neutral if, by the selection or presentation of information, they influence the making of a decision or judgement in order to achieving a predetermined result or outcome.
如果为了达到预定的成果或结果，通过对信息的选择和列报，使财务报表影响了决策或判断，那么，财务报表就不是中立的了。
The notes accompanying financial statements are an important means of making the necessary disclosures.
财务报表附注是必要披露的一种重要途径。
The bookkeeping methods involved in making a financial record of business transactions and in the preparation of statements concerning the assets, liabilities, and operating results of a business.
会计学，会计制度：涉及经济交往中财会纪录的制作和准备有关财产，债务， 和企业运行结果的报告的制作方法。
Value stream managers primarily use the financial statements for decision making for the value stream instead of the functional departments like in traditional accounting.
价值流管理者主要是利用财务报表进行价值流的决策，而不是传统会计中的职能部门。
The audited financial statements are not useful for making decisions. (1 is agree, 7 is disagree)
经审计的财务报表是没有用的决策。（1为同意，7为不同意）
Outputs are the reports used for decision making, including the financial statements (income statement, balance sheet).
输出是用于决策者的报告，包括财务报表（收入报表，资产负债表）。
Outputs are the reports used for decision making, including the financial statements (income statement, balance sheet).
输出是用于决策者的报告，包括财务报表（收入报表，资产负债表）。
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