评价年度财务报告，确定是否完整、是否与委员会成员掌握的信息一致、是否遵循了适当的会计原则。

Review the annual financial statements, and consider whether they are complete, consistent with information known to committee members, and reflect appropriate accounting principles.

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中期财务报告由于其报告期间位于一个完整的会计年度内，某些会计事项的处理面临与年度财务报告不同的特殊问题。

The interim financial reporting faces some special problems which are different from annual financial reporting since it is in the middle of the complete accounting year.

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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。

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

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