问题描述：
英语翻译
关键词：差别财务报告 必要性 表现形式
所谓差别财务报告,是指财务报告的提供者,根据不同的财务报告使用者的不同要求,有选择有重点地对外披露某些使用者或使用者团体所需要的信息,使财务报告能分别满足不同使用者的需要,借以提高财务报告的相关性和有用性.从我国现有的经济环境来分析,会计信息使用者主要包括投资者、债权人、政府有关部门职工团体与个人,以及其它利益关联者.他们与企业都存在直接或间接的利益关系,都需要利用会计信息.但是,不同会计信息使用者对会计信息的需求,其差异是客观存在的,并且不会因某种因素的产生或消失而解决.因此,满足信息使用者不同需要的最简单或最直接的办法,便是提供差别财务报告.本篇论文首先阐述了差别财务报告的概念,从能更好地满足信息使用者的不同需要、提高会计信息的相关性和有用性、减少会计信息使用者之间,以及会计信息提供者与使用者之间的矛盾几个方面论证了差别财务报告的必要性.并通过分析编制差别财务报告的必要性,从对内财务报告与对外财务报告的差异、对内财务报告也因使用者的不同存在一定的差异、不同信息使用者对对外财务报告的需求差异三个方面,充分论证了差别财务报告的主要形式及形成原因.并且对实施差别财务报告需要研究的几个问题作了进一步分析.
问题解答：
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是：The so-called difference between financial report,refers to the provision of financial reports,according to different users of financial reports to the different requirements of a choice to focus on the release of certain users or groups the information they need,to satisfy the financial reporting the needs of different users in order to enhance the relevance of financial reporting and usefulness.Judging from China's current economic environment analysis,the main users of accounting information,including investors,creditors,government workers groups and individuals,as well as other related party interests.They are enterprises with a direct or indirect interest,the use of accounting information.However,different accounting information for users of accounting information needs,and the differences are objective,and not for some of the factors which have or disappeared and the solution.Therefore,to meet the information needs of different users of the simplest or most direct method is the provision of different financial reports.This paper first expounded on the concept of differences between financial reporting,better able to meet the different needs of the users of information,enhance the relevance of accounting information and useful,reducing accounting information between users,as well as accounting information providers and users Several aspects of the conflict between the different financial report demonstrated the need.Differences in the preparation and adoption of the need for financial reporting,internal and external financial reporting and financial reporting differences,internal financial reports because of the different users there are some differences,different information users external financial reporting needs of the three different ,the full proof of the difference between financial reporting form and the main cause.And the implementation of different financial reports on several issues need further analysis
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