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financial statements
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【经】 财务报表, 决算表
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详细解释：
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以下为句子列表：
英文: A systematic examination of financial statements usually by an independent chartered accountant, with the objective of expressing an opinion on the truth and fairness with which the statements present the financial position, the results of operations and
中文: 审计是对财务报告的系统性检查，通常由一家独立的注册会计师进行，目标是对财务报告是否真实公正地反映了公司的财务状况和经营结果以及财务报告的编制是否符合相关法律与会计准则发表意见。
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英文: A year later, financial statements are no longer a foreign language (note to my professors: I did not say I was fluent!
中文: 一年后，财务报表再也不是一门外语(致我的教授：我没说我熟练！
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英文: Apart from forming the obvious basis for the preparation of a balance sheet, they are also the two elements of financial statements that are used to derive the equity interest （ownership） which is the residue of assets less liabilities.
中文: 除了形成编制资产负债表的基础外，他们也是财务报表中用来计算所有者权益的两个因素，所有者权益是资产和负债的差额。
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英文: Article 21 Financial statements shall reflect comprehensively the financial position and operating results of an enterprise.
中文: 第二十一条财务报告应当全面反映企业的财务状况和经营成果。
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英文: As a consequence, in preparing the financial statements for an initial public offering, the underwriters will insist that a company's financial statements be recast to conform with the format of comparable public companies.
中文: 因而，在为首次公开募股准备财务报告时，股票承购人员会坚持公司的财务报告应该重做，与类似的上市公司的财务报告形式保持一致。
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