In most cases, the reportable value is used as documentation for internal or external users.

在大多数情况下，对于国内或国外的使用者来讲，报告值可用于记录文件中。

External users must have some assurance that the reports have been prepared in accordance with some common set of ground rules.

同时外部用户应该能够得到一些保证，就是根据通用会计原理所准备报告时必须与一些通用地方性惯例相吻合。

ThisConceptual Framework sets out the concepts that underlie the preparation and presentation of financial statements for external users.

本《概念框架》确立了向外部使用者编报财务报表所依据的概念。

External users of financial statements can use the footnotes to the financial statements to help their understanding of financial statements.

财务报表的外部使用者可以利用报表附注来帮助他们理解财务报表。

Financial accounting statements prepared for external users must be prepared in accordance with generally accepted accounting principles (GAAP).

财务会计为外部用户所做的分析报告一定要根据通用会计原理（ GAAP）并且与之相吻合。