Question

在线等中译英 急~~~

财务报告是反映企业财务状况和经营成果的书面文件，包括资产负债表、利润表、现金流量表、所有者权益变动表（新的会计准则要求在年报中披露）、附表及会计报表附注和财务情况说明书。编制财务报告的目的是为了向现有的和潜在的投资者、债权人、政府部门及其他机构等信息使用者提供企业的财务状况、经营成果和现金流量信息，以有利于正确地进行经济决策。因此本文力图通过对影响财务报告质量的各个因素包括财务信息质量，宏观经济环境影响，会计准则影响以及道德风险进行探讨寻找出提高如今公司财务报告质量的方法。
关键词：财务报告，财务报表，影响因素

Answer 1

Financial reports are reflecting the financial position and operating results of the written documents, including a balance sheet, income statement, cash flow statement, statement of changes in equity (the new accounting standards require disclosure in the annual report), and the Financial Statements and Schedules financial situation. The preparation of financial reports for the purpose of the existing and potential investors, creditors, government departments and other agencies and other information users provide the financial position, operating results and cash flow information in order to facilitate proper economic decision-making. This article seeks to affect the quality of financial reporting by various factors including the quality of financial information, the macroeconomic environment impact of accounting standards and the moral hazard of the company is now looking for improving financial reporting quality.
Keywords: financial reporting, financial statements, factors