国产成人v爽在线免播放观看,日韩欧美色,久久99国产精品久久99软件,亚洲综合色网站,国产欧美日韩中文久久,色99在线,亚洲伦理一区二区

學(xué)習(xí)啦>學(xué)習(xí)英語>專業(yè)英語>金融英語>

財務(wù)報表的介紹

時間: 澤燕681 分享

  財務(wù)報表簡稱財報,是一套會計文件,是會計主體對外提供的反映會計主體財務(wù)狀況和經(jīng)營的會計報表,它反映一家企業(yè)過去一個財政時間段(主要是季度或年度)的財政表現(xiàn),及期末狀況。接下來小編為大家整理了財務(wù)報表的介紹,希望對你有幫助哦!

  There are two basic financial statements: the balance sheet and the operations statement. The balance sheet shows the firm's condition on the last day of the accounting period. It shows what the business owns and what it owes to its creditors or its owners. A business is always in a state of equilibrium. In other words, what it owns is equal to what it owes. This is expressed in the fo11owing accounting formula:Assets = Liabilities Owner's Equity

  The operations statement is also referred to as a profit and loss statement or an income and expense statement. It shows how much profit or loss was generated by the operations of the firm during the accounting period. In this case, operations may be considered as sales of goods or services. The profit from sales after direct costs for producing the goods or services have been deducted is called gross income or gross profit. While income is produced, however, the business has certain other expenses--indirect costs related to the production of that income, such as general or selling expenses. The balance that is left when these further expenses are deducted is called net income or net profit.

  Another basic financial statement is the statement of changes in financial position. It is compiled to show an increase or decrease in working capital during the accounting period and how the change arose.

  基本財務(wù)報表有兩種:資產(chǎn)負(fù)債表和營業(yè)狀況表。資產(chǎn)負(fù)債表顯示會計期最后一天的公司財務(wù)狀況,表明該企業(yè)擁有的資產(chǎn)情況和欠債權(quán)人或股東的債務(wù)情況。一家企業(yè)的財務(wù)應(yīng)始終保持平衡狀態(tài),換言之,它所擁有的資產(chǎn)與所欠的債務(wù)保持相等。這一狀況用下列會計公式表示:資產(chǎn)=負(fù)債 所有者權(quán)益

  營業(yè)狀況表是指損益計算書,它表明在該會計期間企業(yè)經(jīng)營所產(chǎn)生的盈利或虧損情況。在這樣的情況下,經(jīng)營被認(rèn)為是銷售產(chǎn)品和勞務(wù)。銷售減去產(chǎn)品和勞務(wù)成本后的收益是毛收入或毛利??墒牵髽I(yè)收入產(chǎn)生的同時,會有一些費(fèi)用 -- 與產(chǎn)生收入有關(guān)的間接成本,如管理或銷售費(fèi)用,在進(jìn)一步扣減這些費(fèi)用后剩下的余額就是凈收入或凈利潤。

  另一種基本財務(wù)報表是財務(wù)狀況變動表,編制這一報表是為了說明在該會計期間流動資金的增加或減少,以及產(chǎn)生變化的情況。

財務(wù)報表的介紹

財務(wù)報表簡稱財報,是一套會計文件,是會計主體對外提供的反映會計主體財務(wù)狀況和經(jīng)營的會計報表,它反映一家企業(yè)過去一個財政時間段(主要是季度或年度)的財政表現(xiàn),及期末狀況。接下來小編為大家整理了財務(wù)報表的介紹,希望對你有幫助
推薦度:
點(diǎn)擊下載文檔文檔為doc格式

精選文章

  • 摩根士丹利外匯詞語中英對照
    摩根士丹利外匯詞語中英對照

    摩根士丹利(Morgan Stanley),原是JP摩根中的投資部門,是一家成立于美國紐約的國際金融服務(wù)公司,提供包括證券、資產(chǎn)管理、企業(yè)合并重組和信用卡等多種

  • 股市行情相關(guān)術(shù)語表達(dá)
    股市行情相關(guān)術(shù)語表達(dá)

    股票市場即股市,是已經(jīng)發(fā)行的股票轉(zhuǎn)讓、買賣和流通的場所,包括交易所市場和場外交易市場兩大類別。接下來小編為大家整理了股市行情相關(guān)術(shù)語表達(dá)

  • 金融外匯買賣詞匯中英對照
    金融外匯買賣詞匯中英對照

    金融外匯是指以某種金融資產(chǎn)形態(tài)表現(xiàn)的外匯。接下來小編為大家整理了金融外匯買賣詞匯中英對照,希望對你有幫助哦! Arbitrage 套利交易 asset allocation 資

  • 信用風(fēng)險專業(yè)術(shù)語解釋詞匯解析
    信用風(fēng)險專業(yè)術(shù)語解釋詞匯解析

    信用風(fēng)險又稱違約風(fēng)險,是指交易對手未能履行約定契約中的義務(wù)而造成經(jīng)濟(jì)損失的風(fēng)險,今天學(xué)習(xí)啦小編為大家整理了信用風(fēng)險專業(yè)術(shù)語解釋,希望對你

463031