Financial statements · 财务报表
| English | 中文 | Pinyin · 拼音 |
|---|---|---|
| financial statements/faɪˈnænʃl ˈsteɪtmənts/ | 财务报表 | cái wù bào biǎo |
| income statement/ˈɪŋkʌm ˈsteɪtmənt/ | 利润表 | lì rùn biǎo |
| revenue/ˈrevənjuː/ | 营业收入 | yíng yè shōu rù |
| cost of sales/kɒst ɒv seɪlz/ | 销售成本 | xiāo shòu chéng běn |
| gross profit/ɡrəʊs ˈprɒfɪt/ | 毛利润 | máo lì rùn |
| operating profit/ˈɒpəreɪtɪŋ ˈprɒfɪt/ | 营业利润 | yíng yè lì rùn |
| statement of financial position/ˈsteɪtmənt ɒv faɪˈnænʃl pəˈzɪʃn/ | 财务状况表 | cái wù zhuàng kuàng biǎo |
| assets/ˈæsets/ | 资产 | zī chǎn |
| liabilities/ˌlaɪəˈbɪlɪtiz/ | 负债 | fù zhài |
| equity/ˈekwɪti/ | 所有者权益 | suǒ yǒu zhě quán yì |
| balance sheet/ˈbæləns ʃiːt/ | 资产负债表 | zī chǎn fù zhài biǎo |
The story the numbers tell
- Every business keeps score with two key documents: one shows whether it made a profit, the other what it owns and owes.
- Together, these financial statements 财务报表 reveal the firm's health.
数字讲述的故事
- 每个企业用两个关键文件记分:一个显示它是否赚了利润,另一个显示它拥有和欠什么。
- 这两个一起,这些财务报表揭示企业的健康。
Financial statements flow · 财务报表流程
See how business events become the statements users read. · 了解商业事件如何转化为用户阅读的报表。
Revenue is 250 and cost of sales is 160. What is the gross profit? · 收入为250，销售成本为160。毛利润是多少？
Gross profit = 250 − 160 = 90. · 毛利润 = 250 − 160 = 90。
Gross profit is 90 and expenses are 55. What is the operating profit? · 毛利润为90，费用为55。营业利润是多少？
Operating profit = 90 − 55 = 35. · 营业利润 = 90 − 55 = 35。
Revenue minus cost of sales gives ______ profit. · 收入减去销售成本得出______利润。
Gross profit, before expenses are deducted. · 毛利润，在扣除费用之前。
The income statement 利润表
- The income statement shows revenue 营业收入, costs and profit over a period.
- Revenue − cost of sales 销售成本 = gross profit 毛利润; gross profit − expenses = operating profit 营业利润.
Worked example. Revenue 200, cost of sales 120 → gross profit = 80. Expenses 50 → operating profit = 80 − 50 = 30.
The statement of financial position 财务状况表 balances: assets 资产 equal liabilities 负债 plus equity 所有者权益
损益表
- 损益表(income statement)显示一段时期的收入、成本和利润。
- 收入 − 销售成本 = 毛利;毛利 − 费用 = 营业利润。
例题。 收入 200,销售成本 120 → 毛利 = 80。费用 50 → 营业利润 = 80 − 50 = 30。
财务状况表平衡:资产等于负债加权益
On the statement of financial position, total assets always equal: · 在资产负债表中，总资产始终等于：
Assets = liabilities + equity — the balance sheet balances. · 资产 = 负债 + 权益 — 资产负债表平衡。
The statement of financial position
- Also called the balance sheet 资产负债表, it shows assets, liabilities and equity at a point in time.
- It always balances: assets = liabilities + equity.
财务状况表
- 也叫资产负债表(balance sheet),它显示某个时间点的资产、负债和权益。
- 它总是平衡:资产 = 负债 + 权益。
Which is a current asset? · 哪一项是流动资产？
Cash is a current asset; buildings and machinery are non-current. · 现金是流动资产；建筑物和机器是非流动资产。
Assets and liabilities
- Non-current assets (machines, buildings) vs current assets (cash, inventory, debtors).
- Current liabilities (due within a year) vs non-current liabilities (long-term loans).
资产与负债
- 非流动资产(non-current assets,机器、建筑)对流动资产(current assets,现金、存货、债务人)。
- 流动负债(current liabilities,一年内到期)对非流动负债(non-current liabilities,长期贷款)。
You've got it
- the income statement: revenue − cost of sales = gross profit; − expenses = operating profit
- the statement of financial position shows assets, liabilities and equity (assets = liabilities + equity)
- assets and liabilities split into current (≤1 year) and non-current
你掌握了
- 损益表:收入 − 销售成本 = 毛利;− 费用 = 营业利润
- 财务状况表显示资产、负债和权益(资产 = 负债 + 权益)
- 资产和负债分成流动(≤1 年)和非流动