解释财务报表的性质和一般目的。
Explain the nature and general purpose of financial statements.
细节测试是对各类交易、账户余额和披露的具体细节进行测试，目的在于直接识别财务报表是否存在重大错报。
Test of details applied to transaction, account balances and disclosure determines whether there exist material misstatements in the financial statements.
水平分析是对财务报表项目的百分比变化的研究。
The horizontal analysis is the study on percentage changes in financial statement items.
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