财务会计报告包括会计报表及其附注和其他应当在财务会计报告中披露的相关信息和资料。
A financial report includes accounting statements and notes and other information or data that shall be disclosed in financial reports.
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。
A financial accounting statement shall be composed of the accounting statement, notes to the accounting statement and explanations on financial conditions.
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