財務報表 Financial Statements.doc

財務報表 Financial Statements 情景欣賞 1A： Keith, can you explain what a profit and loss account is, and the main purpose of it?甲：你能解釋一下什么是損益表，以及它的主要作用嗎？B： Right, well, basically it，s a statement of the cash available to a company, the money available to a company, to continue its operations. Erm, and it，s the information to managers in helping them make their decisions in running the company, and very importantly, its the information to the shareholders who are the owners of a public company. It tells shareholders how well the company is performing and how well their investment in that company is working for them.乙； 好的。簡單說來，損益表就是一個公司有多少現(xiàn)金，也就是有多少錢來維持公司的經(jīng)營。嗯，它為經(jīng)理們提供信息，幫助他們就公司的運營做出決 策。還有很重要的一點，它為股東們也就是上市公司的所有者們提供信息，告訴他們公司運行的如何，他們的投資在這家公司里怎樣幫他們賺錢。A： Right，so looking at this particular profit and loss account. Erm, which figures would managers be most interested in?甲：那么，讓我們來看一下這張損益表，嗯，經(jīng)理們對哪些辮字最感興趣呢？B： Ok, well, turnover, for example, the first there, this should show managers the total sum of money which is coming into the company, and reading from right to left managers can see whether the company is in fact generating more or less cash year on year. Erm, now turnover is not the same as profit, of course, because it actually costs money to produce, or to run the company； so second down from turnover we look at operating profit, erm, this will show what surplus, or how much money the companys making after paying for its production costs there. So looking at the operating profit should give manager the idea on how efficiently they are running the company? for example.乙：好的。嗯，比如，收入，這里的第一個數(shù)字，它向經(jīng)理們顯示流人公司的資金總額。從右向左看，經(jīng)理們就能夠看出公司每年的現(xiàn)金是遞增還是遞 減。唔，當然，收入并不等于利潤，因為實際上，公司的生產(chǎn)和運營都需要成本，所以從收入向下兩行，我們要看經(jīng)營利潤，它會顯示余額，也就是扣除生產(chǎn)成本之后公司賺了多少錢。所以，通過看經(jīng)營利潤，經(jīng)理們就可以知道，比如，公司運營的效率有多高。A： Right, and erm, you mentioned the shareholders. Which figures are they most interested in?甲：嗯，你還提到了股東。哪些數(shù)字是他們最感興趣的？B： Well, looking at the example here, they, their eyes would probably go straight to the bottom line we have the earnings per share. They would like to see how much theyare earning on their investment, so the money they put into the company in the form of shares, they want to know whether they are earning more money from the company?s operations. And we can see here that their earnings per share so the money they earn on each pound they put into the company is increasing.乙：讓我們來看看這里的這個例子吧，股東們的視線會直接到最后一行 每股收益他們想知道的是他們的投資賺了多少,所以，他們把錢以股票的形式放在公司里，他們想知道他們是否通過公司的運營賺到了更多的錢。從我們手里的這張表中我們可以看出每股收益，也就是他們每放人公司一英鎊所賺的錢，這個數(shù)目在增長。情景欣賞 2Balance Sheet資產(chǎn)負債表(A = the manager B = an accountant.)(甲=經(jīng)理 乙=會計）A： Hi, Mr. Chen, have you finished the balance sheet for our company?甲：你好，陳先生，我們公司的資產(chǎn)負債表你弄完了嗎？B： Yes, I finished it a few minutes ago.乙：弄完了，幾分鐘前做好的。A： OK. Can you tell me everything about it now?甲：好，現(xiàn)在你能給我詳細談一談嗎？B: Certainly. This balance sheet contains three major sections, which are, assets, liabilities, and owners equity. So, you see, the total current liabilities of our company are $ 129，000，and owners equity is $ 230，000.乙：當然可以。這份資產(chǎn)負債表有三大部分，即資產(chǎn)、負債和所有者權(quán)益。因此，你看我們公司的流動負債總額為129,000美元，所有者權(quán)益為230, 000美元。A ： What are the total assets then?甲：那么資產(chǎn)總額是多少？B： The total assets equal the sum of the creditors and owners equities. This means the total assets are $ 359,000.乙：資產(chǎn)總額等于債權(quán)人權(quán)益和所有者權(quán)益的總和。這就是說，資產(chǎn)總額是 359,000 美元。A； Just a moment. What is the creditors equity?甲：請等一下，什么是債權(quán)人權(quán)益？B： The creditors equity is the same as liabilities.乙：債權(quán)人權(quán)益就是負債A ； How much are accrued salaries payable?甲：應付未付工資是多少？B： They are $ 4,000。有4000美元A： Thank you, Mr. Chen. Could you send a copy of the balance sheet to the Genera!Manager?office? Mr. Smith may want to see it.甲：謝謝，陳先生。你能送一份資產(chǎn)負債表到總經(jīng)理辦公室嗎？史密斯先生想看一看。B： All right.乙：好的。樣例欣賞 3I am glad you managed to make it today. Vd like to start by taking a look at the years sales and profit figures. First of all, John, could you summarize the sales figures?甲：很髙興你今天能來。我們就從這一年的銷售額和利潤額開始吧。首先，約翰，請你總結(jié)一下銷售額好嗎？Well, we had a good January 5.2 million. Januarys a difficult month because sales always drop after Christmas. In February we launched the new childrens line and it went very well. Total sales rose to almost 8 million，which was nice.Unfortunately they then plummeted after the fire in the main factory. But by the end of April we had recovered. 10.2 million was the figure and since then sales have gone up steadily month by month. The December figures arent in yet, but it looks like we will probably reach 15 million this month.乙：好的，我們一月份開了個好頭-520萬，要知道一月份可是一個比較困難的月份，因為通常圣誕節(jié)后銷售都會回落。二月份我們推出了兒童 產(chǎn)品系列，收效良好，總銷售額升至近800萬。不幸的是，在主加工廠遭遇大火后這一數(shù)字直線下降。好在截至四月底又有了反彈，達到1020萬，從那之后，銷售額每月穩(wěn)步上升。十二月份的數(shù)字還沒有統(tǒng)計進來， 但是我們這個月很有可能會達到1500萬。Good. Pve got a couple of questions, but I，ll save them for later. Kate, sales have increased，but has that meant higher profits?甲：很好。我有幾個問題，但我想留到待會兒再問。凱特，雖然銷售額上來了，但是這就意味著利潤更髙了嗎？Yes, it has. Were waiting for the final figures, but we already know that overall,in the first three quarters of the year, profits rose by 15% compared with last year, from 960,000 to 1.1 million. In fact since April, profits have increasedevery single month and they are still going up.丙：是的，是這樣的。我們正在等待最后的數(shù)字,但是我們已經(jīng)有了一個大致的了解。跟去年相比，今年前三季度利潤增長了15%，從96萬增至110 萬。事實上，從四月份開始，每月的利潤都在增長而且目前還在持續(xù)增長。A ： What about next year?甲：那么明年會怎么樣呢？C： Well, as you know, next year we，re going to centralize distribution, so costs will decrease. Even if sales level off, profits will improve.丙：正如你所知道的，明年我們將實行分銷集中化并帶來成本的降低。所以即使銷售水平下降，利潤仍會增長。樣例欣賞 4(A=an office clerk B = an accountant)(甲=辦公室職員 乙=會計）Hello, Mr. Zhang. It is time-now for us to calculate the long-term assets of our factory. The manager wants to know something about it.甲：你好，張先生?，F(xiàn)在我們得計算我們廠的長期資產(chǎn)了。經(jīng)理想知道一些有關情況。Yes, but it will take a few days, you know.乙：可以，可你知道這需要幾天時間。Its all right. Can you tell me the classification of long-term assets?甲：沒關系。你能告訴我長期資產(chǎn)的分類嗎？Certainly. There are three major forms, which are* constructed assets, natural assets and intangible assets. You know the costs related to the use of long-term assets must be properly calculated and matched against the revenues the assets help to produce.乙：當然可以。主要有三種，即建造資產(chǎn)、自然資產(chǎn)和無形資產(chǎn)。你可知道，與使用長期資產(chǎn)有關的成本必須恰當加以計算，而且要和這些資產(chǎn)所產(chǎn)生的收人相結(jié)合。Intangible assets? Could you give me some examples?甲：無形資產(chǎn)?你能給我舉幾個例子嗎？Intangible assets include patents, copyrights, franchises, trademarks, organization costs and so on.乙：無形資產(chǎn)包括專利、版權(quán),特許經(jīng)營權(quán)、商標，開辦費等。Thanks. I know the initial cost of long-term assets is equal to the cash or the cash equivalent, or both, that is spent in order to get the asset and to prepare for use.甲：謝謝。我知道長期資產(chǎn)原始成本等于為得到該資產(chǎn)并使其能使用而花費的現(xiàn)金或（和）現(xiàn)金等價物。Right. The use of long-term assets can produce revenues, but will consume their economic potential. Site land is an exception, of course.乙：對。長期資產(chǎn)的使用會產(chǎn)生收人，可也會消耗它們的經(jīng)濟潛力。當然，地基用土地除外。A： Whatll we do about the costs for periodic maintenance?甲：對于定期維修的費用，我們怎么處理？B： Usually they are charged to expense. As to the expenditures for extraordinary repairs or betterment, the costs are charged to the related assets，accumulated depreciation account.乙：通常是記作費用。至于非正常修理或改良的支出，這些成本借記有關資產(chǎn)的累計折舊賬戶。A； Oh, I see. OK, tell me when youve finished the calculation.甲：哦，我明白了。好吧，做完計算請告訴我一聲。經(jīng)典句型I have got a couple of questions, but Ill save them for later.我有幾個問題，但是我將留到待會兒提問。In fact since April, profits have increased every single month and they are still going up,事實上，從四月份以來，利潤保持逐月增長并在繼續(xù)上升。It is time now for us to calculate the long-term assets of our factory.我們現(xiàn)在應該來計算一下我們廠的長期資產(chǎn)了。. the initial cost of long-term assets is equal to the cash or the cash equivalent, or both.長期資產(chǎn)原始成本等于為得到該資產(chǎn)并使其能使用而花費的現(xiàn)金或（和）現(xiàn)金等 價物。The use of long-term assets can produce revenues, but will consume their economic potential.長期資產(chǎn)的使用會產(chǎn)生收人，可也會消耗它們的經(jīng)濟潛力。the costs are charged to the related assets accumulated depreciation account.(至于非正常修理或改良的支出，）這些成本借記有關資產(chǎn)的累計折舊賬戶。固定搭配1. financial statement 財務報表2. balance sheet資產(chǎn)負債表3. income statement 收益表4. profit and loss account 損益表5. bank statement 銀行結(jié)單6. statement of account 對賬單7. reconciliation of statement of account對賬回單8. creditor 債權(quán)人20.miscellaneous expense 雜費9. depreciable asset 應折舊資產(chǎn)10. liability 負債11. expense and receipt 收支12.account payable應付未付賬13.account receivable 應收未收賬14.income tax payable 應付所得稅15.notes payable應付票據(jù)16.reserve fund 準備金17.I0U借據(jù)18.outstanding check 未兌付支票19.inventory list 財產(chǎn)目錄20.miscellaneous expense 雜費21.fixed asset固定資產(chǎn)22.equity資產(chǎn)凈值23.dividend 分紅知識百科財務報表的種類主要有：資產(chǎn)負債表；損益表或利潤及利潤分配表；財務狀況變動表。1，資產(chǎn)負債表資產(chǎn)負債表是反映公司在某一特定曰期（往往是年末或季末）的財務狀況的靜態(tài)報告，資產(chǎn)負債表反映的是公司的資產(chǎn)、負債（包括股東權(quán)益）之間的平衡關系。資產(chǎn)負債表由資產(chǎn)和負債兩部分組成，每部分各項目的排列一般以流動性的高低為序。資產(chǎn)部分表示公司所擁有的或所掌握的，以及其他公司所欠