财务会计(Financial Accounting)是现代会计的重要组成部分,是为反映企业的财务状况和经营成果,并将这些财务状况和经营成果传达给企业外界有关方面而设计和使用的。其目的是为企业外部经济利益关系人提供有关企业的财务状况和获利能力等信息,故又称外部会 Financial Accounting is an important part of modern accounting. It is designed and used to reflect the financial status and operating results of enterprises and to convey these financial status and operating results to relevant parties in the enterprise. Its purpose is to provide information about the financial position and profitability of the external economic interests of the enterprise, it is also known as the external meeting