financial statement

简明释义

财政报告

英英释义

例句

1.Understanding a financial statement (财务报表) is crucial for making informed business decisions.

理解财务报表 (财务报表)对于做出明智的商业决策至关重要。

2.A detailed financial statement (财务报表) is essential for tax purposes.

详细的财务报表 (财务报表)对于税务目的至关重要。

3.Investors often analyze a company's financial statement (财务报表) to assess its profitability.

投资者通常会分析公司的财务报表 (财务报表)以评估其盈利能力。

4.Before applying for a loan, you need to prepare your financial statement (财务报表) to show your income and expenses.

在申请贷款之前，你需要准备你的财务报表 (财务报表)来展示你的收入和支出。

5.The accountant prepared the annual financial statement (财务报表) for the board meeting.

会计为董事会会议准备了年度财务报表 (财务报表)。

作文

In the world of finance and business, understanding the concept of a financial statement is crucial for both individuals and organizations. A financial statement is a formal record of the financial activities and position of a business, person, or other entity. It provides a summary of the financial performance over a specific period of time, typically including key components such as the balance sheet, income statement, and cash flow statement. These documents are essential for stakeholders, including investors, creditors, and management, to make informed decisions regarding the financial health of an entity.The balance sheet, one of the primary components of a financial statement, offers a snapshot of an organization’s assets, liabilities, and equity at a particular point in time. It follows the accounting equation: Assets = Liabilities + Equity. This equation is fundamental in understanding how resources are financed, either through debt (liabilities) or owner investment (equity). For instance, if a company has total assets worth $500,000 and liabilities of $300,000, its equity would be $200,000. This information helps investors assess the financial stability and risk of the company.Another critical component is the income statement, which outlines the revenues and expenses over a specific period, usually quarterly or annually. The purpose of the income statement is to provide an overview of the profitability of a business. It begins with total revenue and deducts costs to arrive at net income. For example, if a company generates $1 million in revenue but incurs $800,000 in expenses, its net income would be $200,000. This figure is vital for assessing whether a company is generating enough profit to sustain operations and grow.The cash flow statement, the third major component of a financial statement, details the inflow and outflow of cash within the organization. It highlights how cash is generated from operating, investing, and financing activities. Understanding cash flow is essential because it indicates the liquidity position of a business. A company might show profitability on its income statement yet struggle with cash flow, which could lead to insolvency if not managed properly. For instance, if a company sells products on credit, it may report high sales but not receive cash immediately, affecting its ability to pay bills.For investors, analyzing financial statements is a key activity. They look for trends in revenue growth, profit margins, and return on equity to gauge the potential for future growth. Additionally, ratios derived from these statements, such as the current ratio or debt-to-equity ratio, provide further insights into a company's operational efficiency and financial leverage.In conclusion, a financial statement serves as a vital tool in the financial world, providing essential information about an entity's performance and financial position. Understanding how to read and interpret these documents can empower stakeholders to make informed decisions, whether they are investing in a new venture or managing an existing business. By grasping the significance of the balance sheet, income statement, and cash flow statement, individuals can better navigate the complexities of financial management and contribute to the success of their organizations.

在金融和商业的世界中，理解“财务报表”这一概念对于个人和组织来说至关重要。“财务报表”是对企业、个人或其他实体的财务活动和状况的正式记录。它提供了特定时间段内财务表现的摘要，通常包括资产负债表、损益表和现金流量表等关键组成部分。这些文件对于投资者、债权人和管理层等利益相关者来说，都是做出关于实体财务健康状况的明智决策所必需的。资产负债表是“财务报表”的主要组成部分之一，提供了组织在特定时间点的资产、负债和权益的快照。它遵循会计等式：资产 = 负债 + 权益。这个等式在理解资源如何通过债务（负债）或所有者投资（权益）进行融资方面是基础。例如，如果一家公司总资产价值50万美元，负债为30万美元，那么它的权益将为20万美元。这些信息帮助投资者评估公司的财务稳定性和风险。另一个关键组成部分是损益表，它概述了特定时期内的收入和支出，通常是按季度或年度进行的。损益表的目的是提供企业盈利能力的概述。它以总收入开始，扣除成本以得出净收入。例如，如果一家公司产生100万美元的收入，但发生80万美元的费用，那么它的净收入将为20万美元。这个数字对于评估公司是否产生足够的利润以维持运营和增长至关重要。现金流量表是“财务报表”的第三个主要组成部分，详细说明了组织内现金的流入和流出。它强调现金是如何从经营、投资和融资活动中产生的。理解现金流至关重要，因为它指示了企业的流动性状况。一家公司可能在其损益表上显示盈利能力，但现金流却面临困难，这如果管理不当可能导致破产。例如，如果一家公司赊账销售产品，它可能会报告高销售额，但未立即收到现金，这会影响其支付账单的能力。对于投资者来说，分析“财务报表”是一项关键活动。他们寻找收入增长、利润率和权益回报率等趋势，以评估未来增长的潜力。此外，从这些报表中衍生出的比率，例如流动比率或负债权益比率，进一步提供了公司运营效率和财务杠杆的洞察。总之，“财务报表”作为金融世界中的一个重要工具，提供了有关实体表现和财务状况的基本信息。理解如何阅读和解释这些文档可以使利益相关者做出明智的决策，无论他们是在投资新项目还是管理现有业务。通过掌握资产负债表、损益表和现金流量表的重要性，个人可以更好地应对财务管理的复杂性，并为其组织的成功做出贡献。