精选优质文档-倾情为你奉上financial position财务状况the results of operation经营成果interested users有利益关系的使用者stockholder股东other creditors其他债权人governmental agencies政府机构investment advisors投资顾问prospective investments预期投资generally accepted accounting principles公认会计原则relevance 相关性reliability可靠性subdivision分支internal decision-making内部决策performance report业绩报告cost-benefit data成本-效益数据market shares市场份额internal management reports内部管理报告government regulation政府监管auditing审计