As an important carrier of accounting information, financial reporting provides accounting information about business financial condition, operating results and cash flows.

财务报告作为会计信息的重要载体，提供与企业财务状况、经营成果和现金流量有关的会计信息。

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On the basis of the accounting equation, the financial position and the operating result of a business can be recorded and reported to the interested users of accounting.

根据会计等式，就可以记录企业的财务状况和经营成果，并向有利益关系的会计信息使用者报告。

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Article 5 the financial statement included in the annual report of the Company must be audited by an accounting firm qualified for operating the related securities and futures business.

第五条公司年度报告中的财务报告必须经具有证券期货相关业务资格的会计师事务所审计。

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They can help on negotiations, operating a business, hiring or firing, accounting, finance, legal and probably most useful of all, their contacts.

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