财务报表 Financial Statements.doc

财务报表 Financial Statements 情景欣赏 1A： Keith, can you explain what a profit and loss account is, and the main purpose of it?甲：你能解释一下什么是损益表，以及它的主要作用吗？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。简单说来，损益表就是一个公司有多少现金，也就是有多少钱来维持公司的经营。嗯，它为经理们提供信息，帮助他们就公司的运营做出决 策。还有很重要的一点，它为股东们也就是上市公司的所有者们提供信息，告诉他们公司运行的如何，他们的投资在这家公司里怎样帮他们赚钱。A： Right，so looking at this particular profit and loss account. Erm, which figures would managers be most interested in?甲：那么，让我们来看一下这张损益表，嗯，经理们对哪些辫字最感兴趣呢？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，这里的第一个数字，它向经理们显示流人公司的资金总额。从右向左看，经理们就能够看出公司每年的现金是递增还是递 减。唔，当然，收入并不等于利润，因为实际上，公司的生产和运营都需要成本，所以从收入向下两行，我们要看经营利润，它会显示余额，也就是扣除生产成本之后公司赚了多少钱。所以，通过看经营利润，经理们就可以知道，比如，公司运营的效率有多高。A： Right, and erm, you mentioned the shareholders. Which figures are they most interested in?甲：嗯，你还提到了股东。哪些数字是他们最感兴趣的？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：让我们来看看这里的这个例子吧，股东们的视线会直接到最后一行 每股收益他们想知道的是他们的投资赚了多少,所以，他们把钱以股票的形式放在公司里，他们想知道他们是否通过公司的运营赚到了更多的钱。从我们手里的这张表中我们可以看出每股收益，也就是他们每放人公司一英镑所赚的钱，这个数目在增长。情景欣赏 2Balance Sheet资产负债表(A = the manager B = an accountant.)(甲=经理 乙=会计）A： Hi, Mr. Chen, have you finished the balance sheet for our company?甲：你好，陈先生，我们公司的资产负债表你弄完了吗？B： Yes, I finished it a few minutes ago.乙：弄完了，几分钟前做好的。A： OK. Can you tell me everything about it now?甲：好，现在你能给我详细谈一谈吗？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：当然可以。这份资产负债表有三大部分，即资产、负债和所有者权益。因此，你看我们公司的流动负债总额为129,000美元，所有者权益为230, 000美元。A ： What are the total assets then?甲：那么资产总额是多少？B： The total assets equal the sum of the creditors and owners equities. This means the total assets are $ 359,000.乙：资产总额等于债权人权益和所有者权益的总和。这就是说，资产总额是 359,000 美元。A； Just a moment. What is the creditors equity?甲：请等一下，什么是债权人权益？B： The creditors equity is the same as liabilities.乙：债权人权益就是负债A ； How much are accrued salaries payable?甲：应付未付工资是多少？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：谢谢，陈先生。你能送一份资产负债表到总经理办公室吗？史密斯先生想看一看。B： All right.乙：好的。样例欣赏 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：很髙兴你今天能来。我们就从这一年的销售额和利润额开始吧。首先，约翰，请你总结一下销售额好吗？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，我们一月份开了个好头-520万，要知道一月份可是一个比较困难的月份，因为通常圣诞节后销售都会回落。二月份我们推出了儿童 产品系列，收效良好，总销售额升至近800万。不幸的是，在主加工厂遭遇大火后这一数字直线下降。好在截至四月底又有了反弹，达到1020万，从那之后，销售额每月稳步上升。十二月份的数字还没有统计进来， 但是我们这个月很有可能会达到1500万。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。我有几个问题，但我想留到待会儿再问。凯特，虽然销售额上来了，但是这就意味着利润更髙了吗？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，是这样的。我们正在等待最后的数字,但是我们已经有了一个大致的了解。跟去年相比，今年前三季度利润增长了15%，从96万增至110 万。事实上，从四月份开始，每月的利润都在增长而且目前还在持续增长。A ： What about next year?甲：那么明年会怎么样呢？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，明年我们将实行分销集中化并带来成本的降低。所以即使销售水平下降，利润仍会增长。样例欣赏 4(A=an office clerk B = an accountant)(甲=办公室职员 乙=会计）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，张先生。现在我们得计算我们厂的长期资产了。经理想知道一些有关情况。Yes, but it will take a few days, you know.乙：可以，可你知道这需要几天时间。Its all right. Can you tell me the classification of long-term assets?甲：没关系。你能告诉我长期资产的分类吗？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：当然可以。主要有三种，即建造资产、自然资产和无形资产。你可知道，与使用长期资产有关的成本必须恰当加以计算，而且要和这些资产所产生的收人相结合。Intangible assets? Could you give me some examples?甲：无形资产?你能给我举几个例子吗？Intangible assets include patents, copyrights, franchises, trademarks, organization costs and so on.乙：无形资产包括专利、版权,特许经营权、商标，开办费等。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：谢谢。我知道长期资产原始成本等于为得到该资产并使其能使用而花费的现金或（和）现金等价物。Right. The use of long-term assets can produce revenues, but will consume their economic potential. Site land is an exception, of course.乙：对。长期资产的使用会产生收人，可也会消耗它们的经济潜力。当然，地基用土地除外。A： Whatll we do about the costs for periodic maintenance?甲：对于定期维修的费用，我们怎么处理？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：通常是记作费用。至于非正常修理或改良的支出，这些成本借记有关资产的累计折旧账户。A； Oh, I see. OK, tell me when youve finished the calculation.甲：哦，我明白了。好吧，做完计算请告诉我一声。经典句型I have got a couple of questions, but Ill save them for later.我有几个问题，但是我将留到待会儿提问。In fact since April, profits have increased every single month and they are still going up,事实上，从四月份以来，利润保持逐月增长并在继续上升。It is time now for us to calculate the long-term assets of our factory.我们现在应该来计算一下我们厂的长期资产了。. the initial cost of long-term assets is equal to the cash or the cash equivalent, or both.长期资产原始成本等于为得到该资产并使其能使用而花费的现金或（和）现金等 价物。The use of long-term assets can produce revenues, but will consume their economic potential.长期资产的使用会产生收人，可也会消耗它们的经济潜力。the costs are charged to the related assets accumulated depreciation account.(至于非正常修理或改良的支出，）这些成本借记有关资产的累计折旧账户。固定搭配1. financial statement 财务报表2. balance sheet资产负债表3. income statement 收益表4. profit and loss account 损益表5. bank statement 银行结单6. statement of account 对账单7. reconciliation of statement of account对账回单8. creditor 债权人20.miscellaneous expense 杂费9. depreciable asset 应折旧资产10. liability 负债11. expense and receipt 收支12.account payable应付未付账13.account receivable 应收未收账14.income tax payable 应付所得税15.notes payable应付票据16.reserve fund 准备金17.I0U借据18.outstanding check 未兑付支票19.inventory list 财产目录20.miscellaneous expense 杂费21.fixed asset固定资产22.equity资产净值23.dividend 分红知识百科财务报表的种类主要有：资产负债表；损益表或利润及利润分配表；财务状况变动表。1，资产负债表资产负债表是反映公司在某一特定曰期（往往是年末或季末）的财务状况的静态报告，资产负债表反映的是公司的资产、负债（包括股东权益）之间的平衡关系。资产负债表由资产和负债两部分组成，每部分各项目的排列一般以流动性的高低为序。资产部分表示公司所拥有的或所掌握的，以及其他公司所欠