/fɪˈnænʃəl ˈsteɪtmənt/ – Phrase
Definition: báo cáo tài chính.
A more thorough explanation: A financial statement is a formal record of the financial activities and position of a business, person, or other entity, typically including balance sheets, income statements, and cash flow statements. It provides a summary of the financial performance and financial position of the entity, usually prepared in accordance with accounting standards and regulations.
Example: The financial statement must be submitted to the regulatory authorities by the end of the fiscal year.