learn mandarin hong kong – Financial Statements

Mandarin Lesson

Financial Statements

 

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 (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 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 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 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 two is called the “bottom line.” If there is more income than expense, the bottom line is profit, if not, there is a loss.

財務報告

 

一份財務報告是公司在一個財務年度中關於財務狀況的書面記錄。它包括資產負債表和收益表(也被稱作損益表)。資產負債表是對公司在某一特定時刻上財務的大體狀況,而損益表展示了公司在一段時間內的運營成果。資產負債表的左側列出公司的資產,右側為負債。當公司的資產大於負債則具備償債能力,兩者的差額稱作公司淨值,也被列在資產負債表的右側。損益表的基礎組成部分是已到貨款和其他收益並帶有付出的費用,稅金和其他成本。兩者的區別被 稱作”底線”。如果收益大於費用,底線是利潤,如果相反,那就是虧損。

 

Cáiwù bàogào

Yī fèn cáiwù bàogào shì gōngsī zài yīgè cáiwù niándù zhòng guānyú cáiwù zhuàngkuàng de shūmiàn jìlù. Tā bāokuò zīchǎn fùzhài biǎo hé shōuyì biǎo (yě bèi chēng zuò sǔnyì biǎo). Zīchǎn fùzhài biǎo shì duì gōngsī zài mǒu yī tèdìng shíkè shàng cáiwù de dàtǐ zhuàngkuàng, ér sǔnyì biǎo zhǎnshìle gōngsī zài yīduàn shíjiān nèi de yùnyíng chéngguǒ. Zīchǎn fùzhài biǎo de zuǒ cè liè chū gōngsī de zīchǎn, yòu cè wèi fùzhài. Dāng gōngsī de zīchǎn dàyú fùzhài zé jùbèi cháng zhài nénglì, liǎng zhě de chā’é chēng zuò gōngsī jìngzhí, yě bèi liè zài zīchǎn fùzhài biǎo de yòu cè. Sǔnyì biǎo de jīchǔ zǔchéng bùfèn shì yǐ dào huòkuǎn hé qítā shōuyì bìng dài yǒu fùchū de fèiyòng, shuìjīn hé qítā chéngběn. Liǎng zhě de qūbié bèi chēng zuò”dǐxiàn”. Rúguǒ shōuyì dàyú fèiyòng, dǐxiàn shì lìrùn, rúguǒ xiāngfǎn, nà jiùshì kuīsǔn.