第八章财务报表.docx

第八章财务报表.docx

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第八章财务报表

Chapter8FinancialStatements

NewWordsandExpressions

Financialstatements财务报表shareholder股东balancesheet资产负债表asset资产liability负债owner’sequity所有者权益shareholders’equity股东权益

currentassets流动资产fixedassets固定资产cashequivalents现金等价物

tangibleassets有形资产Intangibleassets无形资产accountsreceivable应收账款inventory存货currentliabilities流动负债long-termliabilities长期负债

accountspayable应付账款currentratio流动比率leverage杠杆bankruptcy破产

incomestatement利润表revenues收入expenses费用dividends股利

costofgoodssold销售成本grossprofit毛利润researchanddevelopment研发

depreciation折旧earningsbeforeinterestandtax息税前利润retainedearnings留存收益

netprofitaftertaxes税后净利润

Background

WhatareFinancialStatements?

Financialstatementsprovideanoverviewofabusinessorperson'sfinancialconditioninbothshortandlongterm.Therearethreebasicfinancialstatements:

Balancesheet:

reportsonacompany'sassets,liabilities,andOwnershipequityatagivenpointintime.Typically,acompanylistsitsassetsontheleftsideanditsdebtsandliabilitiesontheright.Itisimportanttorealizethatthebalancesheetmustbalance.Thatis,totalassetsmustequalthesumoftotalliabilitiesandtotalowner’sequity.Eachofthesesectionsisusuallyfurtherdividedintosubsections.

Incomestatement:

alsoreferredtoasProfitandLossstatement（ora"P&L"）,reportsonacompany'sincome,expenses,andprofitsoveraperiodoftime.

Cashflowsstatement:

providesalookatthemovementofcashinandoutofacompany.Thecash-flowstatementcanbeimportantindeterminingwhetherornotacompanyhasenoughcashtopayitsbills,handleexpenses,andacquireassets.

ComprehensionoftheText

1.Whichfinancialstatementispreparedasofaparticulardateratherthanforaperiodendingonaparticulardate?

2.Whatisthebalancesheet?

3.Howmanytypesofassetsareinthebalancesheet?

4.Inwhatsectionofthebalancesheetwouldonefindpatentsandtrademarks?

5.Whatarethecurrentliabilities?

6.Whatistheincomestatement?

课文难句理解

Ontheright-handsideofthebalancesheet,lendersholdliabilitiesandshareholdersholdequity.

在资产负债表的右边，债权人拥有负债，股东拥有权益。

Theequityclaimis"residual",whichmeansshareholdersownwhateverassetsremainafterdeductingliabilities.

股东享有剩余财产索偿权，即仅对扣除负债后的资产享有索偿。

One,itcan（orprobablymust）payinterestonitsdebt.Two,itcanpaydividendstoshareholdersatitsdiscretion.Andthree,itcanretainorre-investtheremainingprofits.

第一，利润可以（或者必须）用来支付债务利息。

第二，公司可选择将利润用来支付股息。

第三，利润可以留存或者再投资。

Abalancesheet,alsoknownasa"statementoffinancialposition",revealsacompany'sassets,liabilitiesandowners'equity（networth）.

资产负债表，也被称为是“财务状况表”，反映了一个公司的资产，负债以及所有者权益（资本净值）。

Assetsarewhatacompanyusesforitsproductionprocess,whileliabilitiesareobligationstobepaidtooutsideparties.

资产就是公司用于生产活动的资金，而负债是要支付给外部主体的债务。

Owners'equity,referredtoasshareholders'equityinapubliclytradedcompany,istheamountofmoneyinitiallyinvestedintothecompanyplusanyretainedearnings,anditrepresentsasourceoffundingforthebusiness.

所有者权益，也指上市公司的股东权益，它等于公司的初始投入资金加上留存收益，表示企业资金的来源之一。

Threetypesofassetsareincludedinthebalancesheet:

currentassets,fixedassetsandintangibleassets.

资产负债表中包含三种资产：

流动资产，固定资产，和无形资产。

Currentassetshavealifespanofoneyearorless,meaningtheycanbeconvertedeasilyintocash.Suchassetsarecashandcashequivalents,accountsreceivableandinventory.

流动资产的期限为一年或一年以下，说明它们能够很容易的转换为现金。

这些资产包括现金和现金等价物，应收帐款以及存货。

Ifacompanyismanufacturingaproduct,theinventoryisdividedintothreedifferentstages:

rawmaterials,work-in-progress（WIP）andfinishedgoods.

如果公司是制造企业，存货分为三个不同的阶段：

原材料，在制品，产成品。

Currentliabilitiesincludesuchitemsasdividendspayable,accountspayables（whatthecompanyowestosuppliersforbuyingrawmaterialsorretailproductsoncredit）,interestpaymentsonlong-termdebtandtaxespayable.

流动负债包括应付股利，应付帐款（公司购买原材料欠供应商的货款，或者利用商业信用赊购的商品），长期债务利息支出以及应付税金。

If,attheendofthefiscalyear,acompanydecidestoreinvestitsnetearnings（aftertaxes）intothecompany,theretainedearningswillberestatedfromtheincomestatementontothebalancesheethere.

如果，在财政年度末，公司决定将其税后净利润用于再投资，留存收益将会从利润表中调整到资产负债表。

Whilethebalancesheetstatesacompany'sassetsandliabilities,theincomestatement（IS）,alsoreferredtoasaprofitandlossstatement（P&L）,showsacompany'srevenuesandexpensesforagivenperiodoftime.

资产负债表说明了公司的资产负债情况；利润表，也称为损益表，则反映了一段时间内公司的收入与支出状况。

Theincomestatementdivulgesacompany'sprofitability,whichreflectsthecompany'sperformanceandhowmuchincomecanbereinvestedintothecompanyorpassedontoinvestorsintheformofdividends.

利润表反映了公司的盈利状况，表明公司的业绩以及有多少收入可以用来再投资或者以股利的形式发放给股东。

Whetherit'sbecauseofthewayacompanydefinesacertaintransaction,orbecauseofthena