Financial Statements财务报告
/ }9 L; E6 Y1 v& n* Z0 _6 X8 i( _4 { 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
4 L3 _* O4 M* J (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+ I) A8 g) I4 ~9 ^, N3 c9 p1 |
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
; x) u2 h0 w( f: M 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
5 x6 W V/ j) C( \' W7 f9 _9 F 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
1 j# m$ ^7 b7 E. f$ ] ` two is called the “bottom line.” If there is more income than expense, the bottom line is profit, if not, there is a loss.
) ~9 W0 [- L- @1 _ |4 m 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。 |