A financial accounting statement shall be composed of the accounting statement, notes to the accounting statement and explanations on financial conditions.

财务会计报告由会计报表、会计报表附注和财务情况说明书组成。

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Under the system of new accounting guidelines, financial reports consist of the balance sheet, income statement, cash flow statement, Statement of stockholders and statements of notes.

在新准则体系下，财务报告的组成内容由资产负债表、利润表、现金流量表、所有者权益变动表及附注组成。

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