制定背景财务报告巨映企业在规定日期（资产负债表日）的财务状况、经营成果以及截止到规定日期为止的现金流量的变动情况。在实际工作中，有些交易或事项是在资产负债表日以后、财务报告批准报出日之前发生的，而且这些交易或事项对企业报告期的财务状况、经营成果以及现金流 Formulation of background financial reports The changes in the financial position, operating results and cash flows of the listed companies as of the date (balance sheet date) as of the date specified. In actual work, some transactions or events occurred after the balance sheet date and before the approval of the financial statements, and these transactions or events have an impact on the financial status, operating results and cash flow of the Company during the reporting period