会计报表是会计主体根据经过审核的会计账簿和有关资料编制并对外提供的,反映某一特定日期财务状况和某一会计期间经营成果、现金流量的文件。主要包括资产负债表,利润表和现金流量表。会计报表所提供的会计信息资源是会计报表使用者不可缺少的信息来源, Accounting statements are documents prepared by the accounting entity based on the audited accounting books and related materials and provided externally and reflecting the financial status and the operating results and cash flow of a particular accounting period on a particular date. Mainly include balance sheet, income statement and cash flow statement. Accounting information provided by the accounting information resources is an indispensable source of information for users of financial statements,