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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The notes accompanying financial statements are an important means of making the necessary disclosures.

财务报表附注是必要披露的一种重要途径。

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The bookkeeping methods involved in making a financial record of business transactions and in the preparation of statements concerning the assets, liabilities, and operating results of a business.

会计学，会计制度：涉及经济交往中财会纪录的制作和准备有关财产，债务， 和企业运行结果的报告的制作方法。

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Bush will make the case that efforts to expose and prosecute corporate corruption are critical to restoring confidence and, as part of that focus, will propose new criminal penalties including possible jail time for CEOs convicted of deliberately making misleading financial statements.

CNN: Bush to propose jail time for corporate misconduct

Barry Minkow was a Ponzi prodigy that took ZZZ Best carpet cleaning public by manipulating (making up) financial statements that wowed lawyers and investment bankers along the way.

FORBES: Barry Minkow Turned Over A New Leaf - From Ponzi to Insider Trading

Making public statements about the financial status of a company during an IPO process is prohibited by SEC rules.

WSJ: Groupon Reevaluating IPO Plans Due to Market Volatility