form 10-k和financial statement有什么区别

US.GAAP制度下，Form 10-K：
10-K 表格
是每年底后，不超过60天（次年2月底以前），公司要向 US Securities and Exchange Commission 递交的表格，内容包括公司历史、结构、股票状况及盈利情况。适用于上市公司。
GAAP是英语“GENERALLY ACCEPTED ACCOUNTING PRINCIPLES”的缩写，可以翻译为公认的会计准则，系指被普遍接受或承认的下列内容：哪些经济资源和义务应被记为资产和负债；哪些资产和负债的变动应予以记录；资产、负债及其变动应如何计量；什么样的信息应被披露和怎样技露以及财务报表如何出具等。上述一系列特定的一般公认会计准则的运用都围绕着货物价值如何认定展开的。由进口商、买方或生产商提交的关于货物估价的资料，如果能准确地按照GAAP准备，那么海关关员将根据准备资料所使用的基本会计方法接受上述资料。应当提醒您的是：在不同的估价方法中，海关应视情况采用不同国家内普遍接受的会计原则来计算价格的构成，在使用倒扣价格估价方法时，海关应按照进口国国内普遍接受的会计原则来进行估价，而在使用计算价格方法时，应按照出口国国内普遍接受的会计原则来进行估价。
financial statement：
Cash flow analysis and research applications Abstract Cash or currency is essentially an economic and social recognition! A means of exchange for the value of "the most important elements of the currency as a medium of exchange has been the currency of all users to accept the" cash flow statement for the preparation of cash basis. A certain period of time reflects the enterprise business activities, investment activities and fund-raising activities by the cash inflows and outflows! Show that profitability of enterprises with capital-based comparison of changes in financial position! Businesses better reflect the cash flow statement solvency. At the same time all the more easy and intuitive from the investors, creditors and other users of accounting information perspective. To effective use of cash flow information to make the right investment and credit decision-making, we must learn how to use cash flow and cash flow information provided by the enterprises to carry out financial analysis and evaluation of science. In this paper, the financial management of cash flow and cash flow statement and the application of the connotation of the analysis and discussion of a theory has a certain practical significance.
US GAAP: US Generally Accepted Accouting Principles。