Financial statement of stock company , which includes balance sheet , income statement and the statement of cash flows , is the result of the financial status and the operation of the stock company 财务报表是反映公司财务状况和经营成果的书面文件，它包括了资产负债表、损益表、财务状况变动表和现金流量表等。
If in his opinion the financial statements are so misleading that they are not able to fairly present the company ' s year - end financial position , the performance and financial position changes for the year , he should issue a disclaimer 如果他认为受审的财务报表具有重大的误导性，根本无法公正表达公司的财务状况、经营成果及财务状况变动，他应该签发反面意见书。
Financial statements are the written documents summarizing and reflecting trie financial position and operating results of an enter ? prise , including mainly a balance sheet , an income statement and a statement of changes in financial position ( or a cash flow statement ) 财务报表是反映企业财务状况和经营成果的书面文件，主要包括资产负债表、损益表及财务状况变动表（现金流量表） 。
