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。

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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。

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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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Other organizations in the U.S., Canada, Europe and Australia that issue prostate cancer screening guidelines have also issued statements calling for informed or shared decision making.

CNN: Screening for prostate cancer? Patients should decide

Even when critical decision making documents (tax returns, paystubs, bank statements), are secured early in the game, there is one significant asterisk that prevents mortgage pre-approval from being what everybody wants it to be.

FORBES: The Mortgage Pre-Approval Con

Even when critical decision making documents (tax returns, paystubs, bank statements), are secured early in the game, there is one significant asterisk that prevents mortgage pre-approval from being what everybody wants it to be, and here is where the con comes in.

FORBES: Why Getting Pre-Approved For A Mortgage Is A Sham