The cash flow statement differs from these other financialstatements because it ACTS as a kind of corporate checkbook that reconciles the other two statements.
现金流量表跟这两个财务报表不一样,它的作用就像是一种与另两个报表相一致的公司支票本。
2
In dealing with Chinese local enterprises, most foreign Banks are skeptical of their reported financialstatements, corporate governance and internal control procedures and quality of the management.
与中国本地企业打交道时,许多外国的银行家对本地企业的财务报表(financial statement)、公司治理、内部控制程序(internal control procedure)以及质量管理持有怀疑态度。
3
Where new shares or corporate bonds are to be issued publicly pursuant to laws, the financialstatements of the issuer shall also be released.