财务会计是通过一系列专门的方法,为外部投资者、债权人等利害关系集团提供其决策所需要的、反映企业财务状况和经营成果等通用财务信息的一个会计分支。财务会计通过编制财务报告提供的信息在很大程度上是以使用者了解或熟悉会计的基本概念为假定前提的,所提供的只是在传统会 Financial accounting is through a series of special methods for external investors, creditors and other interested groups to provide its decision-making needs, reflecting the financial status of the business and operating results and other general accounting information of an accounting branch. Financial accounting The information provided through the preparation of financial reports is largely based on the assumption that users understand or are familiar with the basic concepts of accounting,