Financial Statements
Definition of financial statements.?
Financial statements report information on?a business’s financial activities.These statements?include details on the company’s financial results, financial conditions, and cash flows.Financial statements are typically issued quarterly or annually.
PS:?財務(wù)報表的定義。財務(wù)報表報告有關(guān)企業(yè)財務(wù)活動的信息。這些報表包括公司財務(wù)結(jié)果、財務(wù)狀況和現(xiàn)金流量的詳細信息。財務(wù)報表通常每季度或每年發(fā)布一次。
financial statements 財務(wù)報表
cash flows 資金流
issued宣布;?公布;?發(fā)出;?發(fā)給，供給;?將…訴諸法律;?issue的過去分詞和過去式
The purpose of financial statements.
Details?about a company’s financial performance are reported in its financial statements.Financial statements provide crucial information for owners and managers to make business decisions. Investors use financial statements to assess the benefits and risks of investing in a company.
ps:?財務(wù)報表的目的。公司財務(wù)業(yè)績的詳細情況在其財務(wù)報表中報告。財務(wù)報表為所有者和管理者作出經(jīng)營決策提供重要信息。投資者使用財務(wù)報表來評估投資公司的收益和風險。
assess評估，評定;?估算，估定，核定
benefits and risks利益與風險
The three main types of financial statements.
The three main?financial statements are the balance sheet, the income statements, and the cash flow statement. A balance sheet displays the financial position of a company at a certain time. An income?statements shows the financial performance of a company over a specific period.A cash flow?statements provide a record of the cash coming in and going out of a company.
ps:?三種主要的財務(wù)報表。三種主要的財務(wù)報表是資產(chǎn)負債表、損益表和現(xiàn)金流量表。資產(chǎn)負債表顯示公司在某一時間的財務(wù)狀況。損益表顯示一個公司在特定時期內(nèi)的財務(wù)狀況?，F(xiàn)金流量表提供一個公司現(xiàn)金進出的記錄。
types of類型;?的型態(tài);?債券的種類
balance sheet資產(chǎn)負債表;?決算表;?資金平衡表
cash flow statement現(xiàn)金流量表；現(xiàn)金流轉(zhuǎn)表
displays陳列;?展出;?展示;?顯露，表現(xiàn);?顯示;?展覽;?表演;?顯示，表現(xiàn)，表露;?display的第三人稱單數(shù)和復(fù)數(shù)
financial position財務(wù)狀況
cash flow現(xiàn)金流動;?資金流動
The relationship between the financial statements.
All three?financial statements are interrelated and complementary.Companies make a balance sheet at the beginning and end of an accounting period. The income?statement shows the changes from the beginning to the end of an accounting period. A cash flow statement gives a summary of the cash and cash equivalents moving in and out of a company. Together, the three types of financial statements can provide a complete picture of a company’s financial situation.
PS:?財務(wù)報表之間的關(guān)系。這三種財務(wù)報表相互關(guān)聯(lián)、相互補充，公司在會計期間的開始和結(jié)束時編制資產(chǎn)負債表。損益表顯示了一個會計期間從開始到結(jié)束的變化。現(xiàn)金流量表概述了進出公司的現(xiàn)金和現(xiàn)金等價物。這三種類型的財務(wù)報表一起可以提供一個公司財務(wù)狀況的完整畫面。
interrelated英 [??nt?r??le?t?d]? 美 [??nt?r??le?t?d] v.相互關(guān)聯(lián)(或影響)interrelate的過去分詞和過去式
complementary英 [?k?mpl??mentri]? 美 [?kɑ?mpl??mentri] adj.互補的;補充的;相互補足的
equivalents英 [??kw?v?l?nts]? 美 [??kw?v?l?nts] n.相等的東西;等量;對應(yīng)詞equivalent的復(fù)數(shù)
Exercise:
1.The aim of a financial statements is to provide information about a company’s performance.
2.Details about a company’s financial performance?are reported?in its financial statements. Financial statements report information on a business’s financial?activities.
3.The?income statement?shows the changes from the beginning to the end of an accounting period.
