财务报表的外部使用者可以利用报表附注来帮助他们理解财务报表。
External users of financial statements can use the footnotes to the financial statements to help their understanding of financial statements.
类型相似的关联方交易，在不影响财务报表阅读者正确理解关联方交易对财务报表影响的情况下，可以合并披露。?。
The affiliated party transactions of similar types may be disclosed in aggregate in case that it does not affect readers' correct understanding of the financial statements.
所有商家均具有相同的需求，即理解国际会计准则。加纳和其它国家的会计目前在采用一种新的财务报表制度。
The owners all had the same need to understand international accounting rules. Accountants in Ghana and other countries are adopting a new system of financial reporting.
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