根据帐户记录，编制会计报表。
Record according to the bank account, the accounting statement of establishment.
小企业编制的会计报表可以不包括现金流量表。
A small enterprise need not include a cash flow statement when it prepares financial statements.
小企业编制的会计报表可以不包括现金流量表。
A small enterprise need not include a cash flow statement when it prepares financial statements.
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