...务报表的功能以及主要财务报表及附注所反应的信息；然后介绍了由会计账户（common accounts），到会计要素（financial elements），最后到会计报表（financial statements）的整个过程；最后介绍和比较了几种不同的会计准则。
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elements of financial statements 财务报表要素 ; 会计要素 ; 符合报表要素 ; 财务报表的基本要素
the non-financial elements 非财务因素
elements of financial statement 财务报表要素 ; 会计报表要素
elements financial statements 财务报表要素
Basic Elements of financial Statements 财务报表的基本要素
RickFreedman writes: "Mark C. Scott does an outstanding job ofexplaining the basic financial elements of running a consulting business.
里克·弗里德曼写道： “马克 C·斯科特（MarkC.Scott）干了一件杰出的工作，把运营咨询业务的基本财务元素解释得一清二楚。
The explanation of this paradox has several elements, but the contribution of financial market deregulation is a paradox in itself.
对这种矛盾现象的解释包含几个要素，不过，金融市场解除管制这个因素本身就是一种矛盾。
These elements of the rescue plan would take a while to become fully operational—too long, perhaps, for jittery financial markets to wait.
全面履行营救计划的要点需要一段时间——对于紧张不安的金融市场的等待来讲，也许太过漫长。
"It is a double track approach,of course, to have a very clear position on sanctions, not only on Security Council, but specific new measures from the European Union on the financial side - on the oil and gas sector, in all elements that can give to Iran a very clear message that they have to move and respond to the requirements of the international community."
VOA: standard.2010.07.28
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