Financial Statements财务报告
A financial statement is a written record of the financial condition of a company for its fiscal1 year. It consists of a balance sheet and an income statement
. A balance sheet is a snapshot of the financial affairs of a company at a given point in time, unlike a PL 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 solvent2
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 components3 of a
PL statement are money received from sales and other sources along with the amount paid out for expenses, taxes, and other cosplayts. 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.
一份财务报告是公司在一个财务年度中关于财务情况的书面记录。它包含资产负债表和收益表（也被称作损益表）。资产负债表是对公司在某一特定时刻上财务的大体情况，而损益表展示了公司在一段时间内的运营成就。资产负债表的左边列出企业的资产，右边为负债。当企业的资产大于负债则拥有偿债能力，两者的差额称作公司净值，也被列在资产负债表的右边。损益表的基础组成部分是已到货款和其他收益并带有付出的成本，税金和其他本钱。两者有什么区别被 称作底线。假如收益大于成本，底线是收益，假如相反，那就是亏损。
