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. Financial statements are formal presentations of the flow of money into, through and out of a business. For a business enterprise, all the relevant financial information, presented in a structured manner and in a form easy to understand, are called the financial statements. They typically include four basic financial statements: The balance sheet, it simply demonstrates what the contractor has (assets) and what he or she owes against those assets (liabilities). The difference is the net worth of the business. The income statement what is simply a report card of how much activity was performed in the period, how profitable that activity was (gross profit/loss), and what it cost the contractor to run the business (overhead). Statement of retained earning, it explains the changes in a company's retained earnings over the reporting period. The last one is statement of cash flow which reports on a company's cash flow activities, particularly its operating, investing and financing activities.  The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions. Financial statements should be understandable, relevant, reliable and comparable.

7.2 Impact of finance on the financial statements 融资对财务报告影响

As we know that the finance is a very wide term and it can be said to be the study of the science of managing funds. It includes things related to lending, spending and saving money. Finance is the lifeblood of business. It flows in mostly from scale of goods and services. It flows out for meeting various types of expenditure. The activating element in any business which may be on industrial or commercial undertaking is the finance. Business finance is defined as that business activity which is concerned with the acquisition and conservation of capital funds in meeting the financial needs and overall objectives of business enterprise. It is mainly developed around three major objectives. Firstly, to obtain an adequate supply of capital for the needs of the business, Secondly, to conserve and increase the capital through better management, Thirdly, to make profit from the use of funds which is an overall objectives of a business enterprise. Now we can easily see that it’s a financial statement that means finance is the main reason for whom we are going to make statement.
8. Conclusion 结论
We have realized that resource of financing is different to different organization and individuals. Different source of financing has its advantages and disadvantages. They should take the cost and term into consideration and compared to select appropriate sources of finance for a business project. And in order to make a good choice, we should assess and compare the costs of different sources of finance.
Financing plan is a good way to manage money and assets. It ensures that you have money available to meet your present needs and put money away for the future. It is important to individuals as well as firms. To us all, we should try our best to figure out the information which may meet our needs. What else is that financial statement is much affect by finance. We need to understand and handle their relationship correctly.
9. The list of reference 文献
1.Gove, P. et al. 1961. Finance. Webste本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。