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参考书目


Question 1:问题1：
尽管重申年度报告是一个最重要的文件，公司向其股东、作家批评的年度报告。概述那些批评。
根据澳大利亚会计准则委员会（AASB）的要求，我们概述了审计师对财务报表的真实和公正的看法。另外，年度报告可以反映本财政年度的运作情况。因此，年度报告对于股东了解公司的运作是非常重要的。

Despite reiterating that the annual report is the single most important document a company sends to its shareholders, the writer is critical of annual report. Outline those criticisms. 
Based on the Australian Accounting Standard Board (AASB), the requirement has outlined that the auditor should express the true and fair view on the financial statements. In addition, the annual report could reflect on the operation of the current fiscal year. Therefore, annual report is quite important for the shareholders to learn the operation of the company. 

Question 2问题2
如果年度报告对股东是如此重要，那么为什么阅读他们的人越少越好？
这份年度报告会告诉你很多关于你的投资公司的情况：它告诉你今年公司好的发展趋势，并在明年或不久的将来提供一些已经知道的方向
其实对于普通投资者来说，年度报告是他们公司唯一的财务记录。当然，人们会把电视或报纸上的新闻传给公司——公司的季度业绩或阅读专家。然而，事实是，年度报告是其股东唯一的公司文件。

If annual reports are so important to shareholders, why are fewer people reading them?
The annual report will tell you a lot about your investment company: it tells you how well this year, the company and provide some direction already know in the next year or in the near future.
In fact, for ordinary investors, the annual report is the only financial record their company. Of course, people will follow the news on TV or newspaper to the company - the company's quarterly results or reading experts. However, the fact is that the annual report is the only document company to its shareholders. 

Question 3:问题3：
为什么你认为股东善意的报告，倡议的是简明扼要的报告而非“完美替代”？
年度报告是为股东设计的。年度报告的形式是股东友好的报告和简明扼要的报告。与成本相比，股东友好报告的成本会更高。
投资业务中，股东关注投资盈利能力的评估。决定由经理确定，他们可以预期股息，或利润和资本收益都反映在股票价格。
Why do you think the shareholder-friendly report initiative will not be ‘a perfect replacement’ for a concise report?
The annual report is designed for the shareholders. The form of the annual report is the shareholders friendly report and concise report. Compare with the cost, the cost of the shareholder friendly report would be higher. 
Investment business, the shareholders are concerned about the evaluation of the investment profitability. Decided to be determined by the manager they can expect a dividend, or profits and capital gains, both reflected in stock prices.