The above accounting information is also called accounting elements, which form the basic structure of financial statements.

上述会计信息亦称为会计要素，它们构成财务报表的基本框架。

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There are three basic financial statements which are the end products of financial accounting: Balance Sheet, Income statement and the statement of Cash Flows.

财务会计的最终产品是三种基本报表：资产负债表、收益表和现金流量表。

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There are two basic financial statements: the balance sheet and the operations statement.

基本财务报表有两种：资产负债表和营业状况表。

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Also in our opinion, the related financial statement schedule, when considered in relation to the basic financial statements taken as a whole, presents fairly, in all material respects the information set forth therein.

FORBES: Ernst & Young's Liability For Lehman Larger Than Claimed