求翻译：公司应当在每一会计年度终了时制作财务会计报告，财务会计报告应经会计事务所审计，并应于第二年三月三十一日前送交出资人。是什么意思？

Companies should make the end of each fiscal year, financial reports, financial reports should be audited by the accounting firm, and the second year should be sent before March 31 investors.

Companies should be produced at the end of each financial year, the financial accounting report financial accounting report shall be audited by the accounting firm, and should be in the first 2 years and 3 months before 31.

The company had when each fiscal year end manufactured financial inventory accounting to report that, financial inventory accounting reported should pass through accountant the office audit, and should before March 31 deliver the investment person in the second year.

Company shall in every accounting year end financial accounting reports financial accounting reports by accounting firm audit, and apply March 31, 2 delivered to investors.

Company financial and accounting reports should be made when at the end of each fiscal year, the financial accounting report should audit by an accounting firm, and should be made before March 31, 2 sent to the investor.