如何撰写财务报告.docx

1、如何撰写财务报告如何撰写财务报告如何撰写财务报告 By Mara Pesacreta , eHow Contributor 由Write a finance report.撰写财务报告。 the account for a dinner image by Arkady Chubykin from FA finance report, or a financial statement, is a document that describes the financial performance of an organization during a given period of time.一名

2、财务报表或财务报表，是一份文件，载述在一特定时间内的一个组织的财务表现。 The finance report is composed of three separate sections: the balance sheet, the income statement and the statement of cash flows.财务报告是由三个不同部分：资产负债表，损益表和现金流量表。 When creating a finance report, you need to have a basic understanding of the expenses, the profits an

3、d the revenue of the business .当创建一个财务报告，您需要有一个基本了解的开支，收入和利润的业务 。 Difficulty: Moderate 难度：中等 Instructions 说明 Things Youll Need:事情您需要： 1. 1一 Create a balance sheet.创建一个资产负债表。 Create two separate columns.创建两个单独的列。 In the right column, list the liabilities and owners equity.在右列中，列出的负债和所有者权益。 The liabil

4、ities are the payments that the business owes, and the owners equity is when the liabilities are subtracted from the assets.负债是企业拖欠付款，而所有者权益是当负债从资产中扣除。 List the assets on the left side of the balance sheet.名单上的资产负债表左侧的资产。 The assets include anything of value that the business owns.这些资产包括价值，该企业拥有什么。

5、Add the items on the right column, and then add the items on the left column.右边栏上的添加项目，然后添加在左侧列中的项目。 The sum of the liabilities and the owners equity should equal the assets.该负债金额及所有者权益应等于资产。 2. 2 2 Make an income statement.请损益表。 List the revenue and expenses of the business.列出收入和业务开支。 The revenue i

6、s the income or the return on an investment.的收入是收入或对投资回报。 The expenses are the financial costs.这些费用是财务费用。 If the total amount of revenue is greater than the total amount of expenses, then the business has a net income.如果收入总额大于支出总额越大，那么企业的净所得。 You can calculate this by subtracting the expenses from t

7、he revenues.你可以计算的收入减去费用的。 If the total amount of expenses is greater than the total amount of revenue, then the business has a net loss.如果支出总额大于收入总额越大，那么企业处于净亏损。 You can calculate the net loss by subtracting the revenues from the expenses.你可以计算的支出减去收入的净损失。 3. 3三 Create the statement of cash flow.创建

8、现金流量表。 List the operating, investing and financing activities.名单的经营，投资及融资活动。 The operating activities refer to the payments given to employees and those received from customers.公司经营活动，是指给员工和客户收到的款项。 The investing activities refer to the purchasing of equipment that is needed to run the business.投资活动

9、是指对设备运行所需要的企业采购。 The financing activities refer to investments and withdrawals made by the business.此次融资活动是指由企业投资和取得提款。 4. 4 4 Explain each component of the finance report in paragraph form.解释每款形式的财务报告的组成部分。 For example, on the balance sheet, you can write that the sum of the assets is equal to the

10、sum of the liabilities and owners equity.例如，在资产负债表，你可以写，该资产的总和等于负债和所有者权益的总和。 如何写商业的财政预算案说明 Things Youll Need:事情您需要： Microsoft Excel 微软的Excel Financial statements from previous years 从过去几年的财务报表 1一 Use historical data from your business from prior years to estimate your business budget for the upcomin

11、g year.来自前几年的历史，从业务数据来估计为即将到来的一年的业务预算。 This will help you decide on the total amount of money that you should be working with for your overall budget as well as the more specific categories that you will list in your budget.这将帮助你决定的总金额，你应该为你工作的整体预算以及更为具体的类别，你会列出您的预算与。 If this is a new business, look

12、 at the annual reports of other businesses that are similar to yours to see how much these companies spend annually.如果这是一个新的行业，看看其他的年度报告的企业 ，类似于你看到多少，这些公司每年都要支出。 Then scale the numbers up or down to be consistent with your own business.然后规模的数字向上或向下要与自己的企业是一致的。 1. 2 2 List the general categories for

13、your budget in an Excel worksheet (column A).列出您的预算在一个Excel工作表（列A）一般类别。 Common categories for a business budget include marketing, research and development, employees and independent contractors, office supplies, and equipment or tools.一个企业的预算常见的类别包括市场营销，研究和开发，员工和独立承包商，办公用品，设备或工具。 Add your own categ

14、ories depending on your business type.添加您自己的类别取决于您的业务类型。 Write this business budget in Microsoft Excel because it allows you to do automatic calculations.写在Microsoft Excel中此业务预算，因为它可以让你做自动计算。 2. 3三 Break each general category of your budget down to more specific classes.打破您的每个类别的一般预算下更具体的类。 For inst

15、ance, under marketing, you would divide this into advertising, promotions, trade shows and website expenses.例如，在营销，你会分为广告，促销，商业展览和网站费用的。 You can further subdivide your advertising budget into online ads, radio ads and newspaper ads.您可以进一步细分为在线广告，广播广告和报纸广告的广告预算。 3. 4 4 Create five new columns in your

16、 spreadsheet-four columns for each quarter and one final column that will total your budget for the entire year.建立五个新的电子表格中的列四列-每个季度的最后一列，将达到全年预算。 4. 5 5 Estimate the amount of money to be allocated to each category based on the factors that are most important to your business and your historical da

17、ta.估计金额将分配给有关的因素是最重要的是您的业务和历史数据的每个类别。 Break these numbers down by quarter and enter the amount in the appropriate column.打破这些数字下降了四分之一，并输入相应的列金额。 5. 6 6 Make adjustments where there is room for improvement.作出调整的地方还有改进的余地。 For instance, if you noticed that last year you did not spend enough on online

18、 advertising, add more to that category.例如，如果你注意到，去年你没有花足够的在线广告，增加更多的这一类。 If you spent a lot of money on product development but it yielded little to no results, scale back on that category.如果你花了产品开发了很多钱，但很少或几乎没有取得成果，在该类别缩减。 Your budget will be highly dependent on the type of business that you run.您

19、的预算将是高度的业务类型取决于您运行。 For example, if you run a billboard rental company, you might need to allocate a large amount of your budget toward equipment maintenance costs.例如，如果您运行一个广告牌租赁公司，你可能需要拨出你对设备的维修费用预算的很大数额。 6. 7 7 Total everything at the bottom of your spreadsheet for each quarter.共有一切在你的每个季度的试算表的底部

20、。 Total everything for the year in the last column of your spreadsheet so that you can get an idea of your yearly expenditures on each category in your budget.本年度共有一切都在您的电子表格最后一栏，以便您能得到您的预算中的每一个类别的年度支出的想法。 Finally, total that last column so that you can get the total spending for the year.最后，总的最后一列，

21、这样你可以得到年度总支出。 Make sure that you are meeting your total expenditure limit as determined in step one.请确保您满足您的总开支上限的第一步决定。 Make adjustments as necessary.做必要的调整。 每个企业有一个预算。 Maybe its in your business plan, or maybe its just in your head.也许它在你的商业计划，或者它只是在你的脑袋。 But having a budget is only half of the bat

22、tle.但有一个预算只有战斗的一半。 To be effective, budgets need to be analyzed and readjusted on an ongoing basis.为了有效，预算需要进行分析，并持续进行调整。 Writing a budget report is the first step toward finding out if your budget is realistic and just how closely it is being followed.编写一个预算报告是朝着找出如果您的预算是现实的，它是多么紧密地被跟踪的第一步。 Follow

23、these steps to learn how to write a budget report.按照这些步骤来学习如何写一个预算报告。 Difficulty: Moderate 难度：中等 Instructions 如何撰写预算的报告说明 Things Youll Need:事情您需要： Original budget 原预算 Financial records 财务记录 1. 1一 List the budget items and budgeted dollar amounts.列出预算项目和预算的美元数额。 2. 2 2 Record the amount that was actu

24、ally spent for each budget item.这实际上是记录每个预算项目支出金额。 Subtract the actual amount spent from the budgeted amount.减去实际支出金额从预算数额。 This is your over/under amount.这是你的过/欠金额。 Divide the actual amount spent by the budgeted amount.金额除以实际预算支出金额。 This is your budget-to-actual ratio.这是您的预算对实际比例。 Multiply that rat

25、io by 100 to arrive at a percentage.乘上100的比例得出一个百分比。 3. 3三 Write a description for each budget item that you spent money on.请为每一预算项目，你花的钱上的描述。 If the item is a self-explanatory fixed amount, you dont need to write a description.如果该项目是一个不言自明固定的数额，你不需要写一个描述。 For example, if your budget is $50 for webs

26、ite hosting, and the fee didnt change, you dont need a description.例如，如果您的预算是50元，网站托管服务，收费并没有改变，你不需要说明。 If however, the cost increased or decreased, you should report the new amount explain why it changed.但是，如果成本增加或减少，你应在报告中解释为什么新的金额改变。 For other items, your description should include basic details

27、on what you spent the money on and how it benefited your cause.对于其他项目，你的描述应该包括你花的钱，以及如何受益你的事业的基本信息。 Pay special attention to items that are significantly over or under budget.要特别注意项目，大大超过或低于预算。 Include details as to the cause of the difference, and how you plan to bring those items back in line with

28、 the budget in the future.包括详细的差异的原因，以及你打算怎样把这些项目符合回来，在未来的预算。 4 4 Write your summary.写下你的总结。 Even though this section should appear on the top of your report, you should do it last.虽然这部分应该出现在您的报告上，你应该做的最后一次。 Briefly highlight the steps you have taken to optimize your budget, steps you plan to take t

29、o bring overages back within budget, and any items that cannot be fulfilled within the current budget.简短地强调你所采取的步骤优化您的预算，计划采取步骤，使内返回预算超支，以及任何不能在目前的预算完成项目。 Also include a short paragraph on how the expenditures have benefited the company.还包括如何支出有利于公司的短款。 一个预算收入报告分析，以准确度和执行的上一财年的预算。 It compares the bu

30、dget numbers to the actual funds spent on projects or business expenses and interprets them for the readers of the report.它比较预算数字上所花费的实际项目或资金的业务费用和解释他们的报告，为读者。 This evaluation can be used to create the upcoming years budget while scrutinizing debts still to be paid or revenue not yet received.这种评估可用

31、于创建新的一年的预算，同时还审议应支付或收入尚未收到债务。 It is important to revisit the budget each year and create a new report for distribution among the staff and company investors.重要的是要重新考虑预算，每年创造一个员工和公司之间的投资者发行的新报告。 Difficulty:难度： Moderate温和 Instructions说明 1. o 1 一 Write an introduction letter directed toward personnel,

32、investors and/or management.写一篇介绍信对人员，投资者和/或管理指导。 Familiarize the reader with the company, current market trends and budget goals.熟悉与本公司，目前的市场趋势和预算目标读者。 Prefacing the budget revenue report in such a way prepares the reader while giving her insight on how to interpret the numbers.在这样一种方式作序的预算收入报告，准备给她的读者，同时就如何解释这些数字的见解。 o 2 2 Outline the previous years budget, line by line per project.大纲上一年的预算中，每个项目的行。 List actual expenses alongside, and note the difference.名单实际开支的同时，注意其中的差别。 o 3 三 List all monies collected through accounts rec