statement
of
changes
in
financial
position
以下参考:In
an
unqualified
audit
report,
the
auditor
certifies
that
the
audited
financial
statements
are
prepared
in
accordance
with
of
the
Generally
Accepted
Accounting
Principles
(GAAP)
and
are
able
to
fairly
present
the
company's
financial
position
at
the
end
of
the
financial
year
and
its
performance
as
well
as
the
changes
in
financial
positions
for
the
financial
year.
在无保留审计意见书里，审计师确证公司的财务报表系依据一般公认会计原则编制，可以公正表达公司在该财务年年的财务状况、该财务年度的经营成果及财务状况的变动情形。
In
an
unqualified
audit
report,
the
auditor
certifies
that
the
audited
financial
statements
are
prepared
in
accordance
with
the
Generally
Accepted
Accounting
Principles
(GAAP)
and
are
able
to
fairly
present
the
company's
financial
position
at
the
end
of
the
financial
year
and
its
performance
as
well
as
the
changes
in
financial
positions
for
the
financial
year.
在无保留审计意见书里，审计师确证公司的财务报表系依据一般公认会计原则编制，可以公正表达公司在该财务年年底的财务状况、该财务年度的经营成果及财务状况的变动情形。
While
a
balance
sheet
is
a
stock-based
static
statement
that
presents
a
company's
financial
position
at
a
point
in
time,
an
income
statement
is
a
flow-based
dynamic
statement
that
describes
a
company's
operating
performance
over
a
period
of
time.
The
period
covered
by
an
income
statement
must
be
clearly
specified.
资产负债表是个“静态”的报表，描述公司在特定时刻的财务状况。相对地，损益表是一个“动态”的报表，它陈述了某公司在“特定时段”的经营成果，即各项收入与成本及其所产生的利润数虚。
A
company's
annual
report
must
contain
three
key
financial
statements
--
the
Balance
Sheet
(BS),
the
Income
Statement
(IS),
and
the
Statement
of
Changes
in
Financial
Positions
(SCFP).
An
unqualified
audit
opinion
from
the
auditor
will
not
be
possible
if
any
of
the
three
statements
is
absent.
每一个公司的年度报告都包括了三个财务报表，它们是资产负债表、损益表及财务状况变动表，三表任缺其一，审计师就不可能签发无保留审计意见书。
A
company's
annual
report
must
contain
three
key
financial
statements
--
the
Balance
Sheet
(BS),
the
Income
Statement
(IS),
and
the
Statement
of
Changes
in
Financial
Positions
(SCFP).
An
unqualified
audit
report
from
the
auditor
will
not
be
possible
if
any
of
the
three
statements
is
absent.
每一个公司的年度报告都包括了三个财务报表，它们是资产负债表、余改损益表及财务状况变动表，三表任缺其一，审计师就不可能签发无薯毁燃保留审计意见书。
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Relative
words
statement
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surplus
statement
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changes
in
retained
earnings
statement
of
changes
in
general
reserve
financial
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statement
statement
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commitment
statement
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working
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statement
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analysis
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statement
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statement
of
current
position
statement
of
financial
accounting
standards
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forma
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in
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changes
in
financial
position
analysis
of
changes
in
financial
position
statement
of
changes
in
surplus
report
of
changes
in
financial
condition
statement
of
changes
in
working
capital
statement
of
changes
in
retained
earnings
statement
of
changes
in
stockholders'
equity
accounts
financial
position
statement
articulation
of
financial
statement
abstract
of
financial
statement