编制财务会计报告
编制财务会计报告-
第七条企业应当划分会计期间，分期结算账目和编制财务会计报告。
Article 7 An enterprise shall close the accounts and prepare financial reports for each separate accounting period .
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进行基金会计核算并编制基金财务会计报告；
Making fund accounting and preparing the fund financial accounting report ;
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企业的会计核算和编制的财务会计报告应当清晰明了，便于理解和利用。
Accounting records and financial reports must be clear and concise so that they can be easily understood and applied by interested parties .