中文：

财务报表是反映企业或个人在一定时间内的财务状况、经营成果和现金流量的财务报表。它是企业或个人向外部信息使用者提供财务信息的重要途径。

财务报表通常包括资产负债表、利润表和现金流量表。资产负债表反映了企业在一定时间点上的资产和负债状况，利润表反映了企业在一定时间段内的经营成果，现金流量表反映了企业在一定时间段内现金流入和流出的状况。

资产负债表的核心是资产和负债的平衡关系。利润表则反映了企业盈利状况，通过收入、成本、费用的配比，得出净利润或亏损。现金流量表则反映了企业的现金流量状况，通过记录现金流入和流出的详细信息，评估企业的流动性。

财务报表的制作需要遵循会计准则和法规要求，确保信息的真实、准确、完整。财务报表的使用者包括投资者、债权人、政府机构、社会公众等，他们通过财务报表来评估企业的财务状况、经营绩效和未来发展潜力。

英文：

Financial statements are the reports that reflect the financial condition, operating results, and cash flow of a business or individual for a certain period of time. They are an important way for businesses or individuals to provide external users with financial information.

Financial statements usually include balance sheets, income statements, and cash flow statements. The balance sheet reflects the asset and liability position of a business or individual at a specific point in time. The income statement reflects the operating results of a business or individual over a period of time, and the cash flow statement reflects the cash inflows and outflows of a business or individual over a period of time.

The core of a balance sheet is the balance between assets and liabilities. The income statement reflects the profitability of a business or individual by matching income, costs, and expenses, to derive net profit or loss. The cash flow statement reflects the cash flow status of a business or individual by recording detailed information about cash inflows and outflows to evaluate the liquidity of a business.

The preparation of financial statements requires compliance with accounting standards and regulatory requirements to ensure the authenticity, accuracy, and completeness of information. Users of financial statements include investors, creditors, government agencies, and the public, who use financial statements to evaluate the financial condition, operating performance, and future development potential of a business.