| 单词 | financial statement |
| 释义 | financial statement financial statement noun [C, usually pl.]
(Accounting ) a document that a company, etc. must prepare regularly, showing its financial performance during a particular period of time. It usually includes the profit and loss account, the balance sheet and other information: The trust is required to publish audited financial statements by April 30. The auditors refused to sign off the financial statements. They had to restate their financial statements (= correct and publish them again) after discovering hidden liabilities.
❖ to prepare/publish financial statements ◆ to file/submit financial statements ◆ to approve/certify/sign/sign off financial statements ◆ annual/half-year/quarterly/year-end financial statements |
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