第一条为了规范企业财务报表的列报,保证同一企业不同期间和同一期间不同企业的财务报表之间相互可比,根据《企业会计准则第××号———基本准则》,制定本准则。第二条本准则所称财务报表是指反映企业财务状况、经营成果和现金流量的书面文件。财务报表至少应当包括以下组成部 Article 1 This Standard is formulated in accordance with the “Accounting Standards for Business Enterprises No. ×× --- Basic Rules” in order to standardize the presentation of the financial statements of enterprises and ensure that the financial statements of different enterprises in different periods and in the same period of the same enterprise are comparable to each other. Article 2 The financial statements referred to in these standards refer to the written documents reflecting the financial status, operating results and cash flow of an enterprise. The financial statements should include at least the following components