| 单词 | annual accounts |
| 释义 | annual accounts = annual report, report and accounts The financial statements of an organization, generally published annually. In the UK, incorporated bodies have a legal obligation to publish annual accounts and file them at Companies House. Annual accounts consist of a profit and loss account, balance sheet, cash-flow statement (if required), and statement of total recognized gains and losses, together with supporting notes and the directors' report and auditors' report. Companies falling into the legally defined small companies and medium-sized companies categories may file abbreviated accounts that may not have been audited. Some bodies are regulated by other statutes; for example, many financial institutions and their accounts will have to comply with their own regulations. Non-incorporated bodies, such as partnerships, are not legally obliged to produce accounts but may do so for their own information, for their banks if funding is being sought, and for the Inland Revenue for taxation purposes. |
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