Financial Statements（財務報表）

來源: 編輯： 2009/11/10 11:22:02　　字體：大小

　　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：

　　基本財務報表有兩種：資產負債表和營業(yè)狀況表。

　　資產負債表顯示會計期最后一天的公司財務狀況，表明該企業(yè)擁有的資產情況和欠債權人或股東的債務情況。一家企業(yè)的財務應始終保持平衡狀態(tài)，換言之，它所擁有的資產與所欠的債務保持相等。這一狀況用下列會計公式表示：

　　Assets = Liabilities + Owner's Equity

　　資產=負債 + 所有者權益

　　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.

　　營業(yè)狀況表是指損益計算書，它表明在該會計期間企業(yè)經營所產生的盈利或虧損情況。在這樣的情況下，經營被認為是銷售產品和勞務。銷售減去產品和勞務成本后的收益是毛收入或毛利。可是，企業(yè)收入產生的同時，會有一些費用——與產生收入有關的間接成本，如管理或銷售費用，在進一步扣減這些費用后剩下的余額就是凈收入或凈利潤。

　　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.

　　另一種基本財務報表是財務狀況變動表，編制這一報表是為了說明在該會計期間流動資金的增加或減少，以及產生變化的情況。

責任編輯：vivien

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