A reporting entity presents financial statements that consolidate its assets, liabilities, equity, income, expenses and cash flows with those of the entities that it controls.

一个报告实体呈报：合并了自身的及其控制的实体的资产，负债，收入，费用和现金流的财务报表。

youdao

Article 2 the term "financial statements" are structural reports about the financial status, business performances and cash flows of an enterprise.

第二条财务报表是对企业财务状况、经营成果和现金流量的结构性表述。

youdao

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。

youdao

Prior period amounts on the Condensed Consolidated Statements of Cash Flows have been reclassified to conform to the current period presentation.

ENGADGET: Dell reports Q4 2013 earnings: $14.3 billion in revenue as profits plummet 31 percent year-over-year

This section is important but again more key for financial analysts because it contains the bulk of information regarding business metrics and the nitty-gritty details in the financial statements (it typically goes through each line item of income statements, balance sheet, and statement of cash flows).

FORBES: Connect

Consolidated statements of income, financial position and cash flows and other financial data follow.

ENGADGET: Dell reports Q4 2013 earnings: $14.3 billion in revenue as profits plummet 31 percent year-over-year