核數報告問題, 急~ 請幫忙

Report means usually a Report of the Directors approved by a limited company with directors. The directors give a report on the operation and financial results of the company during the past accoutning year. The Report is attached on the Financial Statements.
Financial statements could be for any company, limited company and other entities.
It is usually for the sole propertor to prepare a financial statements without any report attached on it. Moreover, no need to carry an audit like the limited company.