| 单词 | Financial statement |
| 释义 | 財務報表 A record of the economic situation of an entity for the benefit of investors and creditors; the accounts and consolidated accounts which are required to be made out in relation to an accounting period. They will generally include a balance sheet and a profit and loss statement. See also Account; Accounting period; Accounting standards; Body corporate; Entity. 指實體為投資者及債權人的利益而呈交的經濟狀況紀錄;須就有關會計期規定擬備的帳目與合併帳目。一般會包括資產負債表及損益表。另見 Account; Accounting period; Accounting standards; Body corporate; Entity。 |
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