Financial Statement Profit & Loss
financial statement 财务报表中英文版 - 副本
附注：1.出口产品销售收入: Notes:Export sales:esended Mar (1)非人民币货币名称和金额折合帐本位币金额 (1)Foreign currency (name and amount) trans Notes receiva (2)外币兑换券金额 (2)in foreign exchange certificate
润 OME STATEMENT DEC 2012
表
会外工０２表FROM AJI-02 单位：元 MONETARY UNIT:YUAN
本
期
数
本 年 累 计 数期 CURRENT YEAR CUMULATIVE 126218560.85
上 年 同 期 累 计 数
数
CURRENT PERIOD 12503152.50
LAST YEAR CUMULATE
12503152.50 2402.81 8127039.01 82483829.52
1250315.25 1500378.30 176889.56
10728577.67 15146227.30 239684.84
1446117.45
17592302.51
7808.07 11300.00
31056.07 23634.34
1442625.52 23058.29 1419567.23
17599724.24 35455.62 17564268.62
port sales:esended Mar eign currency (name and amount) translated into recording currency(amount)应收票据贴现 rding c
利
润 INCOME STATEMENT DEC 2012
财务报表分析论文（Financialstatementanalysis）
财务报表分析论文（Financial statement analysis）For financial statement analysis, please refer to:Talking about the analysis of enterprise financial accounting reportTry the financial and operating results ultimately reflected in the financial report, so the financial accounting report is a major source of information of enterprise operators, shareholders, creditors and potential investors to understand and grasp the business situation and development level. In order to make the financial accounting report users understand and grasp the real economic connotation of the enterprise financial accounting report, we must use the scientific method to carry on the comprehensive analysis. The financial statements of an enterprise are mainly composed of accounting statements, accounting statements and financial statements (except for enterprises that do not prepare and provide financial statements). Then, how to analyze these accounting statements and footnotes, I think the following aspects should be carried out:I. Analysis of enterprise performanceFinancial accounting report users are more concerned about the operation of enterprises, such as income, profits and other indicators of completion, and compared with the same period of the previous year, such as changes. Specific analysis can be carried out from the following aspects:(1) analysis of the composition of enterprise income;The income of the enterprise mainly includes the main business income and other business income. Among them, the main business income is the most important corporate income indicators, the analysis of the indicators, you can use the current income compared with the same period of the previous year, the general use of the last three years of data as well. In the main business income analysis process, we must pay attention to the proportion of revenue items in the total amount of revenue, in order to understand the main business of enterprises in the same industry status and development prospects. The main business income shall have an absolute share of the total revenue of the enterprise, otherwise, the enterprise shall be deemed to be in an abnormal economic condition or whose main business is not outstanding.(two) analyzing the profitability of enterprisesProfit index is one of the most important indicators of economic benefits. Through the analysis of this index, we can understand the level of profitability and development prospects of enterprises. We can also evaluate the stability of enterprise profit sources by observing the share of operating profit, investment income, subsidy income and out of business net income in total profits of enterprises.(three) analyze the influence of cost and expense on enterprise profitCost is an important factor affecting business profits. Under the condition of certain income, the lower the cost, the greaterthe profits of the enterprise, and vice versa. This can be verified by selling profit margins or cost margins. At the same time, the need for further decomposition of the cost, in order to understand the project cost proportion, so that managers can effectively compress the expenses to get the maximum output with minimum input.Two, asset management efficiency analysisFor enterprises, the operation ability of each asset reflects the management level and efficiency of the existing assets. The higher the efficiency of the use of assets, the faster the turnover, reflecting the better liquidity of assets, the ability to repay debt is stronger, the assets of enterprises have been fully utilized. Analysis on the efficiency of asset management, mainly through the following indicators, namely, accounts receivable turnover, inventory turnover rate, investment return rate, turnover rate of fixed assets and current assets turnover and total asset turnover.Accounts receivable turnover rate, usually by aging analysis method, the key analysis should be the quality status of accounts receivable, evaluate the rationality of accounting method for the loss of bad debts, bad debts and bad debts, but also a concrete analysis of its causes.Analysis of inventory turnover, mainly to the index with the same industry and enterprises before the year is compared, but also affect the inventory turnover rate of individual factors for further analysis, such as raw materials, semi-finished products, finished goods inventory turnover, in order to findout the root cause of the level of inventory turnover.The analysis of the return on investment mainly depends on the period of investment and the payback period of investment, so as to know whether the investment of an enterprise is effective and how much the degree of investment risk is.The analysis of the turnover ratio of the three major assets (liquid assets, fixed assets and total assets) mainly depends on the efficiency of the use of assets and whether there is any bad assets.Three, solvency analysisSolvency is the ability of an enterprise to pay its due debts, including the ability to repay short-term and long-term debt. Debt paying ability is the most concern of creditors. In view of the safety of enterprises, more and more attention has been paid to shareholders and investors. The solvency of an enterprise is mainly through liquidity ratio, quick ratio, asset liability ratio, shareholder equity ratio and interest protection multiple.1. generally, the liquidity ratio is 2, which is ideal. But there are different requirements for different industries,For non productive enterprises, liquidity is mainly cash and liquidity receivable due to less inventory. Its low liquidity ratio is also reasonable.2. generally speaking, the quick ratio is more suitable for 1.However, due to the possibility of longer accounts receivable in current assets, the actual solvency of an enterprise will be affected. In order to make up for the limitations of this ratio, the objective evaluation of the solvency of an enterprise can also be assessed by using an overspeed ratio. The index is to use the company's quick assets, that is, monetary funds, short-term securities, notes receivable and the reputation of the customer's accounts receivable to reflect and measure the liquidity of enterprises and short-term solvency. The index because of the important factors removed has nothing to do with the cash flow such as prepaid expenses and the impact of the quick ratio of credibility as credibility is not high customer accounts receivable, therefore, to objectively evaluate the firm's liquidity and short-term debt paying ability.3. generally speaking, the asset liability ratio is 60%, more appropriate. The ratio is too low, indicating that the enterprises do not have a strong sense of debt management, the ratio is too high, and the financial risk of enterprises is too great.4., for the shareholder equity ratio, the index value is large, indicating the high risk of financial structure, the protection of the interests of creditors is lower; and the value of this index is small, is a low-risk financial structure.5. what is the surplus of interest paid by the interest guarantee times?. The higher the value of the index, the smaller the business risk, the greater the ability to repay the debt.Four. Cash flow analysisThe cash flow statement is used to reflect the firm's ability to create net cash flows. The analysis of the cash flow statement, due to information and help users to understand the changes in statements of enterprises in a certain period of cash inflow and outflow, forecast future cash flow during the evaluation of enterprise financial structure and ability to repay the debts, determine the enterprise to adapt to external environment changes, adjust the room for cash payments, to reveal the relationship between enterprises the level of profitability and cash flow. Since the objectivity of cash flow is related to other indicators, the analysis of cash flow can be a good complement to other indicators.1. cash flow and sales income ratio. The ratio represents the cash flow earned for each one yuan sales income. The higher the ratio, the better the effect of cash flow, the stronger the ability to pay.2. cash flow and operating profit ratio. The ratio represents the cash flow earned for each one yuan operating profit. The higher the ratio, the higher the quality of the business is, the more profits the company will make in cash.3. net cash flow to net profit ratio. The ratio shows the amount of net cash inflow from operating activities in each net profit realized, reflecting the level of the net profit of the enterprise and the ability of the enterprise to pay dividends.4. cash flow rate of return on assets. The ratio reflects thecash flow per dollar of assets. The higher the ratio, the higher the efficiency of the use of assets.5. debt to cash ratio, the ratio of net cash flows from operating activities to average current liabilities. Because the profit year does not necessarily have enough cash to repay the debt, so the implementation of debt cash flow index system based on the use of cash, can fully reflect the business activities generated net cash inflow to what extent can guarantee the payment of current liabilities.Five. Analysis of notes in financial statementsBecause the content stipulated in the financial statements has certain fixity and stipulation, only the quantitative financial information can be provided. As an important supplement to the accounting statements, the annotations of accounting statements mainly explain and explain the contents that are not included in the accounting statements or the details of the disclosures. The analysis of these important matters is essential. It helps to inform users of the dynamics of the business and to identify the existing problems and development potential of the enterprise and to make investment decisions. These notes are of value to users of financial reports include contingencies and events after the balance sheet date and related transactions.1. an analysis of a problem or a matter. "Business" or "event" means an uncertain state or situation that may result in an enterprise's profits or losses. Because of the consequences of or have to wait for the future of the event or not happen tobe confirmed, so the enterprise generally should not be recognized or contingent liabilities and assets. But must be disclosed in the report, these common contingencies have already discounted commercial acceptance or liabilities, pending litigation, arbitration or the formation of contingent liabilities, providing debt guarantee for other companies or liability, these issues could lead to the loss of funds of enterprises, is the potential financial risks of the enterprise.2. events after the balance sheet date.After the date of the balance sheet items, items from the balance sheet date to the financial report quoted on the approval between the need to adjust or explanation. These matters have both favorable and unfavorable aspects of enterprises, financial report users through analysis of matters, can quickly determine these important matters will bring certain economic benefits for the enterprise or the enterprise will suffer significant economic losses.3., related transactions. The related transaction of an enterprise is a transaction conducted between the related enterprises for a certain purpose. For these transactions, we should focus on understanding the essence of the transaction, whether to understand the enterprise to be traded assets are non important assets of the enterprise, whether by trading in assets can bring certain economic benefits to the enterprises in the future.In a word, the analysis of enterprise financial report is a veryimportant and meticulous work. The purpose is to find out the problems existing in the process of production and management in order to judge the current financial situation of enterprises and predict the future trends. Enterprise managers, creditors, shareholders and potential investors, through the analysis of reports, can understand the information of enterprises from different angles in a timely manner, so as to make a series of decisions for the purpose of the enterprise.。
四大财务报表中英文对照
四大财务报表中英文对照全文共四篇示例，供读者参考第一篇示例：四大财务报表是每家公司每年都要制作的重要财务文件，它们记录着公司在一定期间内的财务业绩和资产负债状况。
这四大财务报表分别是资产负债表（Balance Sheet）、损益表（Income Statement）、现金流量表（Cash Flow Statement）和股东权益变动表（Statement of Changes in Equity）。
下面将为您详细介绍这四大财务报表的中英文对照。
一、资产负债表（Balance Sheet）资产负债表是衡量公司财务状况的重要指标，它展示了公司在特定日期的资产、负债和所有者权益的情况。
资产负债表的中英文对照如下：中文：资产负债表英文：Balance Sheet资产（Assets）：1. 流动资产（Current Assets）2. 非流动资产（Non-current Assets）负债和所有者权益（Liabilities and Equity）：1. 流动负债（Current Liabilities）2. 非流动负债（Non-current Liabilities）3. 所有者权益（Equity）资产负债表将公司的资产按照流动性和长期性分类，并将公司的负债和所有者权益细分为流动负债、非流动负债和所有者权益，以展示公司的资产负债结构。
二、损益表（Income Statement）损益表是公司在一定期间内的收入、成本和利润情况的总结，展示了公司的盈利能力。
损益表的中英文对照如下：中文：损益表英文：Income Statement收入（Revenue）：1. 销售收入（Sales Revenue）2. 其他收入（Other Revenue）成本（Expenses）：1. 销售成本（Cost of Goods Sold）2. 营业费用（Operating Expenses）3. 税前利润（Profit Before Tax）利润（Profit）：1. 税后利润（Net Profit）损益表记录了公司在一段时间内的总收入、总成本和净利润，帮助投资者和管理层了解公司的盈利能力。
Financial Statement-P&L
Definition
反映企业一定会计期间经营成果的一张报表，阅 读这张报表可以了解企业的收入与支出的构成情 况，了解企业的盈亏情况，即公司在这一年中赚 了多少钱，亏了多少钱。 利润表是根据 利润＝收入－费用的原理编制出来 全部收入总和减去全部费用支出的总和
PRC GAAP P&L Structure & Content PRC GAAP P& L Structure & Format
Shure Corporate P&L Structure & Content
Shure Corporate Item Sales Discounts Allowed Incentive Programs Net Sales COGS Variance Gross Contribution Bu’s expense Total Operating Expense Operating Profit Income Tax Net Profit Oct-11 3000 100 100 2800 1000 200 1600 400 400 1200 240 960 Sep-11 2000 50 50 1900 800 100 1000 200 200 800 160 640 YTD 10000 600 400 9000 4000 800 4200 1000 1000 3200 640 2560
600150 中国船舶 /2009_lr_600150.shtml
会计年度 一、营业收入 减：营业成本 营业税金及附加 销售费用 管理费用 勘探费用 财务费用 资产减值损失 加：公允价值变动净收益 投资收益 其中：对联营企业和合营企业的投 资收益 影响营业利润的其他科目 二、营业利润 加：补贴收入 营业外收入 减：营业外支出 其中：非流动资产处置净损失 加：影响利润总额的其他科目 2011-09-30 20,882,937,685.10 16,690,261,867.02 33,461,790.15 251,969,819.96 964,832,263.00 --358,355,645.90 1,000,474,281.71 --73,930,395.01 -74,100,395.01 -2,226,362,914.15 -91,010,590.57 15,933,064.25 8,597,839.27 -2010-09-30 20,962,635,701.14 17,348,625,907.78 45,268,878.68 239,525,968.65 879,915,259.66 -460,167,512.14 276,628,363.76 -228,307,702.29 -228,467,702.29 2,404,531,132.46 136,787,083.16 9,401,433.79 1,320,681.13
(CFA)一级考试课本总结 - Financial Statement Analysis
转：金融分析师（CFA）一级考试课本总结- Financial Statement Analysis阅读(375) 评论(0) 发表时间：2008年12月21日07:27本文地址：/blog/657383549-1229815661本文标签: turnover income equity Statement salesFinancial Statement AnalysisFS被investor和creditor有用，还有gov regulator，tax authority和其他，提供short-term liquidity, long-term earning power, growth opportunity和asset position of the firm. 还应该是relevent，timely，reliable，material和consistent允许time-series和cross- sectional 比较。
The Financial Account Standards Board(FASB)是美国的，建立了Generally Accepted Accounting Principle(GAAP)The International Organization of Securiies Commission(IOSC)建立跨过的disclosure标准The International Accounting Standards Board(IASB)目标是提供international uniformity, 虽然没有执行力，但很多国家还是采用IASB GAAP除了Balance sheet，income statement和statement of cash flow，分析师还应该看financial statement footnotes，statement of comprehensive income，statement of stockholders’ equity，proxy statement，supplementary schedules和management dicision and analysis(MD&A).独立auditor有doubts，就说qualified opinion；auditor能提供reasonable assurance证明报表没有material misstatement，就说unqualifiedrevenue和expense在earn和incur时候就实现了，不管cash flow是什么时候。
财务报表中英文(Finance statement)
上年实际数 Actual Amount of
一、主营业务收入 其中: 出口产品（商品）销售收入 进口产品（商品）销售收入 减：折扣与折让 二、主营业务收入净额 减：（一）主营业务成本
其中: 出口产品（商品）销售成本
Including:By the later annual pretax profit loss(With "+" to fill a column)
金额单位：元Currency: RMB 调整数Amount of Adjustment
行次Line
其中：处置固定资产净损失 债务重组损失 罚款支出 捐赠支出 （二）其他支出 其中：结转的含量工资包干结余
五、利润总额（亏损总额以“－”号填ຫໍສະໝຸດ ）减：所得税 * 少数股东损益
加：* 未确认的投资损失（以“+”号填列）
六、净利润（净亏损以“－”号填列） 加：（一）年初未分配利润 （二）盈余公积补亏 （三）其他调整因素 七、可供分配的利润 减：（一）提取法定盈余公积 （二）提取法定公益金 （三）提取职工奖励及福利基金 （四）提取储备基金 （五）提取企业发展基金 （六）利润归还投资 （七）补充流动资本 （八）单项留用的利润 （九）其他 八、可供投资者分配的利润 减：（一）应付优先股股利 （二）提取任意盈余公积
(2) Future returns (3)Subsidy income
Including:subsidies to loss-making enterprises before Subsidies income
(4)Non-operating income
财务报表与财务分析中英文
n The cash flow received from the firm’s assets (CF(A)) must equal the cash flows to the firm’s creditors (CF(B)) and stockholders (CF(S)).
• Thus, income is reported when it is earned, even though no cash flow may have occurred.
2. Non-Cash Items 3. Time and Costs
财务报表与财务分析中英文
Non-Cash Items
the “bottom line.”
•Taxes
• 84
•(3) • Current: $71
• Deferred: $13
•Net income
•$86
• Retained earnings:
$43
• Dividends:
$43
财务报表与财务分析中英文
Income Statement Analysis
财务报表与财务分析中 英文
2020/12/22
财务报表与财务分析中英文
The Stockholders’ Report
n The guidelines used to prepare and maintain financial records and reports are generally accepted accounting principles (GAAP)(用於準備
会计英语unit 11 Financial Statements
4
Financial statements are intended to be understandable by readers who have "a reasonable knowledge of business and economic activities and accounting and who are willing to study the information diligently. " Financial statements may be used by users for different purposes.
Income statement: referred to as Profit and Loss statement (or a "P&L"), reports on a company's income, expenses, and profits over a period of time.
Statement of retained earnings: explains the changes in a company's retained earnings over the reporting period.
➢ Owners and managers require financial statements to make important business decisions that affect its continued operations. Financial analysis is performed on these statements to provide management with a more detailed understanding of the figures. They are also used as part of management's annual report to the stockholders.
会计类英语单词
会计类英语单词一、导言英语作为国际通用语言，在现代社会中扮演着重要的角色。
学习会计类英语单词对于从事会计相关工作的人员来说尤为重要。
本文将介绍一些常用的会计类英语单词及其释义，帮助读者更好地理解和掌握这些专业术语。
二、常用会计类英语单词1. Accountant：会计师2. Accrual：应计3. Asset：资产4. Audit：审计5. Balance sheet：资产负债表6. Budget：预算7. Depreciation：折旧8. Equity：股本9. Expense：费用10. Financial statement：财务报表11. Income statement：利润表12. Interest：利息13. Ledger：总账14. Liabilities：负债15. Profit：利润16. Revenue：收入17. Tax：税收18. Trial balance：试算平衡表19. Wage：工资20. Working capital：营运资本三、对会计类英语单词的进一步解读1. Accountant（会计师）Accountant指的是负责处理和记录财务和税务事务的专业人员。
他们负责准确地记录和分析财务数据，并根据法律法规进行合规处理。
2. Accrual（应计）Accrual是指在会计报表中记录收入和费用时，以实际发生的时间为准。
这意味着即使在现金流发生之前或之后，也要将相关项目计入账目。
3. Asset（资产）Asset是指企业所拥有的有形或无形的东西，具有经济价值。
资产可以包括现金、股票、土地、建筑物等。
4. Audit（审计）Audit是指对企业的财务记录进行全面检查和评估的过程。
审计的目的是确认财务数据的真实性和准确性，以及检查企业是否遵守财务相关法规和准则。
5. Balance sheet（资产负债表）Balance sheet是一份会计报表，用于呈现企业在特定时间点上的资产、负债和所有者权益的情况。
财务报告及其披露词汇翻译
《国际会计准则指南》英文词汇本词汇表涵盖了国际会计准则委员会的词汇表，经许可包括在其中。
同时也包括在其他会计文献中出现的会计术语。
读者应注意：如果要求给出某一术语的准确定义，特别是当上下文可能影响对特定词汇的理解，应阅读特定准则。
译文中的黑体字表明该术语已在本词汇表中其他地方给已定义。
Absorption costing摊配成本计算法：是一种在存货的成本中包括一定比例的变动成本和固定成本的计算方法。
固定成本的分摊以正常营运能力为基础。
Accounting concepts会计概念指企业编制财务报表（Financial Statement）所依据的基本假设。
Accounting income会计收益指损益表中所列示的某一会计期间的总收益（Income）或亏损（Loss），包括非常项目（Extraordinary），但未扣除所得税费用或加上所得税节省。
Accounting method会计方法见会计程序（Accounting Procedure）。
Accounting policies会计政策指企业编制财务报表（Financial Statement）时所采用的特定原则、基础、惯例、规则和做法。
Accounting principles会计原则是关于经济信息的计量、分类和说明以及通过财务报表（Financial Statement）传递企业财务成果时的指导原则。
Accounting procedures会计程序企业应用会计原则（Accounting Principle）时所采用的方法。
Accounting profit会计利润某一会计期间未扣减所得税之前的净收益或净亏损。
Accounting standards会计准则经准则制定机构正式确认的会计原则（Accounting Principle）。
Accounts payable应付帐款指因购买商品或接受劳务而应支付给其他企业的货币性负债（Liability）。
财务管理专业英语 -Financial Statements
Asset: Non-Current asset
Non-Current Assets
These have ‘lives’ longer than current assets. They are assets of a more permanent nature.
Non-Current Assets are further divided (classified) into three groups:
These assets have no physical form – you can’t see or touch them, but they are of value to the entity as they will provide future economic benefit.
Examples are: （Goodwill） ; Patents ;Franchises ; Copyright; Brands(trade mark); Business secret etc.
Income Statement)
Statement of cash flow
பைடு நூலகம்
Supplements to financial statements in annual report
1
3 Important financial statements
Balance-sheet Income statement Statement of Cash flow
The item is cash or cash equivalent. An example of cash equivalent is money invested for one or two days.
清华大学出版社金融英语 期末考试提纲
Default:违约failture to perform on a foerign exchange transaction or failture to pay an interest obligation on a debt. Fiscal:财政Fiscal is used to describe something that relates to government money or public money, especially taxes.The accountants audited the company’s books at the end of the fiscal year.财政年度结束时，会计师们审查公司的账册。
Reserves:储备The dollar’s reserve-currency status let America borrow cheaply, causing the country’s credit and housing bubbles to persist for longer than they otherwise would have.美元作为储备货币的地位让美国可以很便宜地借到钱，这导致了美国的信贷和房屋泡沫比本来持续了更长的时间。
Circulate:流通During a depression money circulates slowly.循环在商业萧条时期，货币流通滞缓。
Domestic:国内的Low prices crimped domestic output and foreign imports.低物价阻碍了国内出口和国外进口。
Gold:黄金America went off the gold standard after the Great Depression.大萧条后，美国停止使用金本位制。
Minimum:最小值Employers frequently pay workers below the minimum wage, and some employers do not pay their workers at all.雇主常付给工人低于最低工资的薪水，而且有些雇主根本给他们的工人支薪。
《会计专业英语》Chapter 8 Financial Statements
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8.1.2 Income Statement
1. The Purpose of an Income Statement ➢ An Income Statement is a financial statement that summarizes the
profitability of a business entity for a specified period of time. ➢ Tlp users of financial statements:
➢ Information in the Income Statement not only helps users evaluate past performance, but also provides insights into the likelihood of achieving a particular level of cash flows in the future.
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2. The Elements of an Income Statement
➢ The Income Statement classifies amounts into gross profit on sales, income from operations, income before taxes, and net income.
财务报表分析 英文
Financial Statement AnalysisIntroductionFinancial statement analysis is a crucial tool for assessing the financial performance and stability of a company. By analyzing a company’s financial statements, investors and other stakeholders can gain insights into its profitability, liquidity, solvency, and overall financial health. This document provides an overview of financial statement analysis, including the different types of financial statements, key financial ratios used in analysis, and the importance of using a systematic approach for analyzing financial statements.Types of Financial StatementsFinancial statements are a collection of reports that provide a snapshot of a company’s financial position and performance over a specific period. The three main types of financial statements include:1. Balance SheetThe balance sheet is a statement that shows the financial position of a company at a given point in time. It provides information about a company’s assets, liabilities, and shareholders’ equity. The balance sheet is divided into two main se ctions: the left side shows the company’s assets, while the right side shows its liabilities and shareholders’ equity.2. Income StatementThe income statement, also known as the profit and loss statement, reports a company’s revenues, expenses, and net in come over a specific period. It provides insights into a company’s profitability and helps identify trends in its revenue and expenses. The income statement follows a simple equation: revenues minus expenses equal net income.3. Cash Flow StatementThe cash flow statement shows the inflows and outflows of cash in a company over a specified period. It provides information about a company’s operating, investing, and financing activities. The cash flow statement helps assess a company’s ability to generate cash and its liquidity.Key Financial RatiosFinancial ratios are used to analyze the relationships between different items in a company’s financial statements. They help evaluate a company’s financialperformance, efficiency, liquidity, and solvency. Some key financial ratios used in financial statement analysis include:1. Profitability RatiosProfitability ratios measure a company’s ability to generate profits. Common profitability ratios include gross profit margin, operating profit margin, and net profit margin.2. Liquidity RatiosLiquidity ratios assess a company’s ability to meet its short-term obligations. These ratios include the current ratio and quick ratio.3. Solvency RatiosSolvency ratios evaluate a company’s long-term financial stability and ability to meet its long-term obligations. Examples of solvency ratios include the debt-to-equity ratio and the interest coverage ratio.4. Efficiency RatiosEfficiency ratios measure a company’s ability to utilize its assets and resources effectively. Examples include the inventory turnover ratio and the accounts receivable turnover ratio.Systematic Approach for Financial Statement AnalysisTo conduct an effective financial statement analysis, it is important to follow a systematic approach. The key steps in this approach include:1. Gathering Financial StatementsCollect the company’s financial statements, including the balance sheet, income statement, and cash flow statement.2. Analyzing Financial RatiosCalculate the relevant financial ratios and analyze them to assess the company’s financial performance and condition.3. Comparing RatiosCompare the calculated financial ratios with industry averages or with the company’s historical performance to identify trends and benchmark the company’s performance.4. Conducting a Trend AnalysisAnalyze the company’s financial statements over multiple periods to identify any significant changes or trends in its financial performance.5. Making Informed DecisionsBased on the analysis of the financial statements and ratios, make informed decisions about the company’s financial health, investment potential, and future prospects.ConclusionFinancial statement analysis is an important tool for assessing a company’s financial performance and stability. By analyzing a comp any’s financial statements and calculating key financial ratios, investors and stakeholders can make informed decisions about the company’s financial health, stability, and investment potential. Following a systematic approach for financial statement analysis ensures a comprehensive evaluation and helps identify trends and benchmarks for comparison.。
financial statement
现金流量表表和资产负债表的关系
• 资产＝负债＋股东权益 • 期末资产-期初资产＝（期末负债-期初负债）＋（期末股东权 益-期初股东权益） • （期末现金-期初现金）+（期末非现金资产-期初非现金资产） ＝（期末负债－期初负债）+（期末股东权益－期初股东权益） • 本期现金净变化＝本期负债净变化+本期股东权益净变化-本期 非现金资产的净变化
• 每笔交易的双重影响 – 资产与负债及所有者权益同时增加 – 资产与负债及所有者权益同时减少 – 一部分资产增加，另一部分资产同时减少 – 一部分负债及所有者权益增加，另一部分负债及所有者权益 同时减少。
• 因此，资产＝负债+所有者权益。 资产＝负债+所有者权益 资产
• 资产负债表内项目的分类和排列 – 在资产负债表中，资产和负债的项目是按流动性分类的。 – 流动资产——一年之内能转换为现金（应收帐款及存货） —— – 非流动资产——一年之内不能转换为现金（设备及专利权）
会计循环 （Accounting Cycle）
• 一个会计循环包括编审凭证、分录、记账、 试算、调整、结账和编表等一系列会计程序
主要财务报表 (Financial Statement) 资产负债表
Balance Sheet
收益表
Income Statement
现金流量表
Statement of cash flows
• 会计期间假设： – 企业经济活动有的有周期，有的没有周期。 – 假定所有经营活动有周期，而且一致。在中国，规定为与财 政年度一致。
• 对企业经营结果的计量二种方法 现金制或收付实现制 (Cash Basis) 应计制或称权责发生制 (Accrual Basis)
财务报表定义
财务报表定义财务报表是指在日常会计核算资料的基础上，按照规定的格式、内容和方法定期编制的，综合反映企业某一特定日期财务状况和某一特定时期经营成果、现金流量状况的书面文件。
[编辑]财务报表的作用财务报表是财务报告的主要组成部分，它所提供的会计信息具有重要作用，主要体现在以下几个方面：1、全面系统地揭示企业一定时期的财务状况、经营成果和现金流量，有利于经营管理人员了解本单位各项任务指标的完成情况，评价管理人员的经营业绩，以便及时发现问题，调整经营方向，制定措施改善经营管理水平，提高经济效益，为经济预测和决策提供依据。
2、有利于国家经济管理部门了解国民经济的运行状况。
通过对各单位提供的财务报表资料进行汇总和分析，了解和掌握各行业、各地区的经济发展情况，以便宏观调控经济运行，优化资源配置，保证国民经济稳定持续发展。
3、有利于投资者、债权人和其他有关各方掌握企业的财务状况、经营成果和现金流量情况，进而分析企业的盈利能力、偿债能力、投资收益、发展前景等，为他们投资、贷款和贸易提供决策依据。
4、有利于满足财政、税务、工商、审计等部门监督企业经营管理。
通过财务报表可以检查、监督各企业是否遵守国家的各项法律、法规和制度，有无偷税漏税的行为。
[编辑]财务报表的种类财务报表可以按照不同的标准进行分类。
1、按服务对象，可以分为对外报表和内部报表。
1）对外报表是企业必须定期编制、定期向上级主管部门、投资者、财税部门等报送或按规定向社会公布的财务报表。
这是一种主要的、定期的、规范化的财务报表。
它要求有统一的报表格式、指标体系和编制时间等，资产负债表、利润表和现金流量表等均属于对外报表。
2）内部报表是企业根据其内部经营管理的需要而编制的，供其内部管理人员使用的财务报表。
它不要求统一格式，没有统一指标体系，如成本报表属于内部报表。
2、按报表所提供会计信息的重要性，可以分为主表和附表。
1）主表即主要财务报表，是指所提供的会计信息比较全面、完整，能基本满足各种信息需要者的不同要求的财务报表。
会计英语 第3章 Financial Statements
◦ ①Fixed assets, such as land, equipment, and building. They are normally reported at cost less accumulated depreciation;
It also shows the net profit or loss incurred over a specific accounting period, typically over a fiscal quarter or year.
◦ The excess of revenues over expenses is called net income or net profit.
No matter what is the form, the balance sheet can always present the financial condition of a business balance sheet can also reveal the change of a company’s financial structure and its developing trend by comparing with former statements.
A summary of the operating results of a business during an accounting period.
It measures a company’s financial performance about revenues generated and expenses incurred.
财务管理专业英语 -Financial Statements
furniture; fixtures and fittings (items such as the shelves and counters in a shop).
2. Intangible Assets Intangible asset.mp3
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Asset: Non-Current asset
Non-Current Assets
These have ‘lives’ longer than current assets. They are assets of a more permanent nature.
Non-Current Assets are further divided (classified) into three groups:
Debt vs. equity
The basic feature of a debt is that it is a promise by the borrowing firm to repay a fixed dollar amount of by a certain date.
The shareholder’s claim on firm value is the residual amount that remains after the debtholders are paid.
3. Long-term Investment: These assets come from the
additional cash funds that the business invests in income-earning securities.
财务报表英文翻译 Financial Statement
资产负债表Statement of Financial Position（一）一、资产ASSETS流动资产：Current assets货币资金Cash and cash equivalents （现金和现金等价物）结算备付金Provision of settlement fund拆出资金Funds lent交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable预付款项Advances to suppliers应收保费Insurance premiums receivable应收分保账款Cession premiums receivable应收分保合同准备金Provision of cession receivable应收利息Interests receivable其他应收款Other receivables买入返售金融资产Buying back the sale of financial assets存货Inventories其中：原材料Raw materials库存商品（产成品）Finished goods一年内到期的非流动资产Non-current assets maturing within one year其他流动资产Other current assets其中：内部银行Including：In-house bank流动资产合计Total current assets非流动资产：Non-current assets发放贷款及垫款Loans and payments可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资Long-term equity investments投资性房地产Investment real estates固定资产（固定资产原价）Fixed assets（Original value of fixed assets）减：累计折旧Less：Accumulated depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets其中：特准储备物资Including：Physical assets reserve specifically authorized 非流动资产合计Total non-current assets资产总计TOTAL ASSETS二、负债LIABILITIES流动负债：Current liabilities短期借款Short-term borrowings向中央银行借款Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank拆入资金Deposit funds交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance卖出回购金融资产款Funds from sales of financial assets with repurchase agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬Employee benefits payable其中：应付工资Including：Wages payable应付福利费Welfare payable其中：职工奖励及福利基金Including：Bonus and welfare fund for staff and workers 应交税费Taxes and surcharges payable其中：应交税金Including：Taxes payable应付利息Interests payable应付股利Dividends payable其他应付款Other payables应付分保账款Cession insurance premiums payable保险合同准备金Provision for insurance contracts代理买卖证券款Funds received as agent of stock exchange代理承销证券款Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year 其他流动负债Other current liabilities其中：内部银行Including：In-house bank流动负债合计TOTAL CURRENT LIABILITIES非流动负债：Non-current liabilities长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Estimated Liabilities递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liabilities其中：特准储备基金Including：Authorized reserve fund非流动负债合计Total non-current liabilities负债合计TOTAL LIABILITIES三、所有者权益（或股东权益）Owners’ equity (or shareholders' equity)实收资本（或股本）Paid-up capital（or share capital）国家资本National capital集体资本Collective capital法人资本Legal person’s capital其中：国有法人资本State-owned legal person's capital集体法人资本Collective legal person's capital个人资本Personal capital外商资本Foreign capital减：已归还投资Less：Investment returned实收资本净额Net paid-up capital资本公积Capital reserves减：库存股Treasury stock专项储备Special reserves盈余公积Surplus reserves其中：法定公积金Statutory surplus reserve任意公积金Other surplus reserve储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profits capitalized on return of investment 一般风险准备Provision for normal risks未分配利润Retained earnings/Undistributed profits外币报表折算差额Exchange differences on translating foreign operations归属于母公司所有者权益合计Total equity attributable to the shareholders of parent companyTotal equity attributable to the shareholders of parent company少数股东权益Minority shareholders' equity (B/S)所有者权益合计Total owners’ equity负债和所有者权益总计Total liabilities and owners’ equity资产负债表Statement of Finance Position（二）一、资产ASSETS流动资产: Current assets货币资金Cash and cash equivalents交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable减：坏帐准备Less：Provision for bad debts预付款项Advances to suppliers应收利息Interests receivable应收股利Dividends receivable其他应收款Other receivables存货Inventories其中：原材料Including：Raw materials库存成品及商品Inventory of finished goods低值易耗品Low priced and easily worn article一年内到期的非流动资产Non-current assets maturing/due within one year其他流动资产Other current assets流动资产合计Total current assets非流动资产：Non-current assets可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资long-term equity investments投资性房地产Investment real estate固定资产（固定资产原价）Fixed assets（Original value of fixed assets）减：累计折旧Less：Accumulated depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets非流动资产合计Total current assets资产总计TOTAL ASSETS二、负债LIABILITIES流动负债：Current liabilities短期借款Short-term borrowings交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance应付职工薪酬Employee benefits payable/Staff remuneration payables 应交税费Taxes and surcharges payable应付利息Interests payable应付股利Dividends payable其他应付款Other payables一年内到期的非流动负债Non-current liabilities maturing within one year 其他流动负债Other current liabilities流动负债合计Total current liabilities非流动负债：Non current长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Provisions for liabilities递延所得税负债Deferred income tax liabilities其他非流动负债Other non-current liabilities非流动负债合计Total non-current liabilities负债合计TOTAL LIABILITIES三、所有者权益（或股东权益）：Owners’ equity (or shareholders' equity)实收资本（或股本）Paid-up capital (or share capital)其中：国家资本National capital集体资本Collective capital法人资本Legal person's capital个人资本Personal capital外商资本Foreign capital资本公积Capital reserves减：库存股Treasury stock盈余公积Surplus reserves未分配利润Retained earnings/Undistributed profit所有者权益（或股东权益）合计Total owners’ equity (or shareholders’ equity)负债和所有者权益（或股东权益）总计Total liabilities and owners’ equity利润表Profit Statement一、营业总收入Overall sales/Overall income营业收入Including: Sales/Income from operations其中：主营业务收入Sales/Income from main business其他业务收入Sales/Income from other business利息收入Interests income已赚保费Insurance premiums earned手续费及佣金收入Handling charges and commissions income二、营业总成本Overall costs其中：营业成本Including: Costs of operations其中：主营业务成本Costs of main business其他业务成本Costs of other business利息支出Interests expenses手续费及佣金支出Handling charges and commissions expenses退保金Refund of insurance premiums赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Taxes and surcharges on operations销售费用Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费Entertainment expenses/Business entertainment研究与开发费Research and development costs财务费用Financial expenses其中：利息支出Interests expenses利息收入Interests income汇兑净损失Foreign exchange net loss资产减值损失Impairment loss on assets加：公允价值变动收益（损失以“－”号填列）Plus: Gain or loss from changes in fair values投资收益（损失以“－”号填列）Investment income其中：对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions三、营业利润（亏损以“－”号填列）Profit from operations加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gain from disposal of non-current assets非货币性资产交换利得Gain from exchange of non-monetary assets政府补助Governmental subsidy债务重组利得Gain of debt restructuring减：营业外支出Less: Non-operating expenses其中：非流动资产处置损失Loss from disposal of non-current assets非货币性资产交换损失Loss from exchange of non-monetary assets债务重组损失Loss of debt restructuring四、利润总额（亏损总额以“－”号填列）Profit before tax加：应弥补亏损Loss to cover减：所得税费用Less: Income tax expenses五、净利润（净亏损以“－”号填列）Net profit其中：被合并方在合并前实现的净利润Among which: Net profit recognized before the merger归属于母公司所有者的净利润Net profit attributable to shareholders of parent company少数股东损益Minority interest income六、每股收益：Earnings per share (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益Other comprehensive income八、综合收益总额Total comprehensive income归属于母公司所有者的综合收益总额Total comprehensive income attributable to shareholders of parent company归属于少数股东的综合收益总额Total comprehensive income attributable to minority shareholders现金流量表Cash Flow Statement一、经营活动产生的现金流量Cash flows from operating activities1. 销售商品、提供劳务收到的现金Cash received from the sales of goods and therendering of services2. 客户存款和同业存放款项净增加额Net increase in deposits from customers andplacements from corporations in the same industry3. 向中央银行借款净增加额Net increase in loan from central bank4. 向其他金融机构拆入资金净增加额Net increase in funds borrowed from otherfinancial institutions5. 收到原保险合同保费取得的现金Cash premiums received on original insurancecontracts6. 收到再保险业务现金净额Cash received from re-insurance business7. 保户储金及投资款净增加额Net increase in deposits and investments frominsurers8. 处置交易性金融资产净增加额Net increase in disposal of trading financial assets9. 收取利息、手续费及佣金的现金Interest, handling charges and commissionsreceived10. 拆入资金净增加额Net increase in funds deposit11. 回购业务资金净增加额Net increase in repurchase business funds12. 收到的税费返还Receipts of tax refunds13. 收到其他与经营活动有关的现金Other cash received relating to operatingactivitiesa) 其中：企业内部银行收到的现金Including: Cash received by in-house bank14. 经营活动现金流入小计Sub-total of cash inflows from operating activities15. 购买商品、接受劳务支付的现金Cash payments for goods purchased andservices received16. 客户贷款及垫款净增加额Net increase in loans and payments on behalf17. 存放中央银行和同业款项净增加额Net increase in deposits with centre bank andinterbank18. 支付原保险合同赔付款项的现金Payments of claims for original insurancecontracts19. 支付利息、手续费及佣金的现金Interests, handling charges and commissionspaid20. 支付保单红利的现金Commissions on insurance policies paid21. 支付给职工以及为职工支付的现金Cash payments to and on behalf ofemployees22. 支付的各项税费Payments of all types of taxes23. 支付其他与经营活动有关的现金Other cash payments relating to operatingactivities24. 经营活动现金流出小计Sub-total of cash outflows from operating activities25. 经营活动产生的现金流量净额Net cash flows from operating activities二、投资活动产生的现金流量：Cash flows from investing activities1. 收回投资收到的现金Cash received from disposals and withdraw on investment2. 取得投资收益收到的现金Cash received from returns on investments3. 处置固定资产、无形资产和其他长期资产收回的现金净额Net cash received fromdisposals of fixed assets, intangible assets and other long-term assets4. 处置子公司及其他营业单位收到的现金净额Net cash received from disposals ofsubsidiaries and other business units5. 收到其他与投资活动有关的现金Other cash received relating to investingactivities6. 投资活动现金流入小计Sub-total of cash inflows from investing activities7. 购建固定资产、无形资产和其他长期资产支付的现金Cash payments to acquireand construct fixed assets, intangible assets and other long-term assets8. 投资支付的现金Cash payments to acquire investments9. 质押贷款净增加额Net increase in secured loans10. 取得子公司及其他营业单位支付的现金净额Net cash payments for acquisitionsof subsidiaries and other business units11. 支付的其他与投资活动有关的现金Other cash payments relating to investingactivities12. 投资活动现金流出小计Sub-total of cash outflows from investing activities13. 投资活动产生的现金流量净额Net cash flows from investing activities三、筹资活动产生的现金流量Cash flows from financing activities1. 吸收投资所收到的现金Cash received from investors in making investment inthe enterprise2. 其中：子公司吸收少数股东投资收到的现金Including: Cash received from issuingshares of minority shareholders3. 取得借款所收到的现金Cash received from borrowings4. 发行债券收到的现金Proceeds from issuance of bonds5. 收到的其他与筹资活动有关的现金Other cash received relating to financingactivities6. 筹资活动现金流入小计Sub-total of cash outflows from financing activities7. 偿还债务所支付的现金Cash repayments of amounts borrowed8. 分配股利、利润或偿付利息所支付的现金Cash payments for distribution ofdividends or profits, or cash payments for interest expenses9. 其中：子公司支付给少数股东的股利、利润Including: Subsidiary companies paycash to minority shareholders for interest expenses and distribution of dividendsor profit10. 支付的其他与筹资活动有关的现金Other cash payments relating to financingactivities11. 筹资活动现金流出小计Sub-total of cash outflows from financing activities12. 筹资活动产生的现金流量净额Net cash flows from financing activities四、汇率变动对现金及现金等价物的影响Effect of foreign exchange rate changes on cash and cash equivalents五、现金及现金等价物净增加额Net increase in cash and cash equivalents加：期初现金及现金等价物余额Plus: Cash and cash equivalents at beginning of period六、期末现金及现金等价物余额Cash and cash equivalents at end of period七、其他项目 Others Item1. 行次Line2. 金额Amount3. 项目Item4. 本月实际Actual for this month5. 去年同期The corresponding period of last year6. 本年累计Accumulative total for this year。