Financial Statements（財(cái)務(wù)報(bào)表）

來(lái)源: 編輯： 2009/11/10 11:22:02　　字體：大小

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　　There are two basic financial statements：the balance sheet and the operations statement.

　　The balance sheet shows the firm‘s condition on the last day of the accounting period. It shows what the business owns and what it owes to its creditors or its owners. A business is always in a state of equilibrium. In other words， what it owns is equal to what it owes. This is expressed in the following accounting formula：

　　基本財(cái)務(wù)報(bào)表有兩種：資產(chǎn)負(fù)債表和營(yíng)業(yè)狀況表。

　　資產(chǎn)負(fù)債表顯示會(huì)計(jì)期最后一天的公司財(cái)務(wù)狀況，表明該企業(yè)擁有的資產(chǎn)情況和欠債權(quán)人或股東的債務(wù)情況。一家企業(yè)的財(cái)務(wù)應(yīng)始終保持平衡狀態(tài)，換言之，它所擁有的資產(chǎn)與所欠的債務(wù)保持相等。這一狀況用下列會(huì)計(jì)公式表示：

　　Assets = Liabilities + Owner's Equity

　　資產(chǎn)=負(fù)債 + 所有者權(quán)益

　　The operations statement is also referred to as a profit and loss statement or an income and expense statement. It shows how much profit or loss was generated by the operations of the firm during the accounting period. In this case，operations may be considered as sales of goods or services. The profit from sales after direct costs for producing the goods or services have been deducted is called gross income or gross profit. While income is produced，however，the business has certain other expenses——indirect costs related to the production of that income，such as general or selling expenses. The balance that is left when these further expenses are deducted is called net income or net profit.

　　營(yíng)業(yè)狀況表是指損益計(jì)算書，它表明在該會(huì)計(jì)期間企業(yè)經(jīng)營(yíng)所產(chǎn)生的盈利或虧損情況。在這樣的情況下，經(jīng)營(yíng)被認(rèn)為是銷售產(chǎn)品和勞務(wù)。銷售減去產(chǎn)品和勞務(wù)成本后的收益是毛收入或毛利。可是，企業(yè)收入產(chǎn)生的同時(shí)，會(huì)有一些費(fèi)用——與產(chǎn)生收入有關(guān)的間接成本，如管理或銷售費(fèi)用，在進(jìn)一步扣減這些費(fèi)用后剩下的余額就是凈收入或凈利潤(rùn)。

　　Another basic financial statement is the statement of changes in financial position. It is compiled to show an increase or decrease in working capital during the accounting period and how the change arose.

　　另一種基本財(cái)務(wù)報(bào)表是財(cái)務(wù)狀況變動(dòng)表，編制這一報(bào)表是為了說(shuō)明在該會(huì)計(jì)期間流動(dòng)資金的增加或減少，以及產(chǎn)生變化的情況。

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