金融英语相关阅读指导(二十一)

会计考友

　　Financial Statements财务报告
& w/ A6 `$ l8 G+ ~, ~# }  h　　A financial statement is a written record of the financial condition of a company for its fiscal year. It consists of a balance sheet and an income statement
　　(also called a profit and loss statement or “P&L”). A balance sheet is a snapshot of the financial affairs of a company at a given point in time, unlike a P&L which
8 R; }; V/ s) j: g' F. ~8 I; i  D　　shows the results of operations over a period of time. It lists the assets of the company on the left side and liabilities on the right side. When a company is solvent
( d. B$ U  z9 b. j) t　　its assets exceed its liabilities, and that figure, called the net worth of the company, also appears on the right side of a balance sheet. The basic components of a
% H) ~$ J' C6 `% G5 N+ K. C8 q　　P&L statement are money received from sales and other sources along with the amount paid out for expenses, taxes, and other costs. The difference between the
/ i  N' u5 u/ k5 i　　two is called the “bottom line.” If there is more income than expense, the bottom line is profit, if not, there is a loss.
　　一份财务报告是公司在一个财务年度中关于财务状况的书面记录。它包括资产负债表和收益表（也被称作损益表）。资产负债表是对公司在某一特定时刻上财务的大体状况，而损益表展示了公司在一段时间内的运营成果。资产负债表的左侧列出公司的资产，右侧为负债。当公司的资产大于负债则具备偿债能力，两者的差额称作公司净值，也被列在资产负债表的右侧。损益表的基础组成部分是已到货款和其他收益并带有付出的费用，税金和其他成本。两者的区别被 称作"底线"。如果收益大于费用，底线是利润，如果相反，那就是亏损。