the_basic_financial_statements

1.The above accounting information is also called accounting elements, which form the basic structure of financial statements.
上述会计信息亦称为会计要素，它们构成财务报表的基本框架。
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2.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。
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3.There are two basic financial statements: the balance sheet and the operations statement.
基本财务报表有两种：资产负债表和营业状况表。
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