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1、外文文獻(xiàn)翻譯外文文獻(xiàn)翻譯原文：Readingfinancialstatementsareintendedtogiveasnapshotofhowsuccessfullythiscreationofvalueisbeingaccomplished.Butunlessyoureaprofessionalaccountantyoumayfindthatalookatanannualreptislikeavisittoanalienplayou
2、llencounteroddterminologystrangecalculationsofcoursebignumbers.Thisguideshouldhelpmakethingsmeaccessible.Itexplainsthethreeimptantfinancialstatementsfromtheannualreptofacompany:IncomeStatementHowgoodthecompanyisatmakingm
3、oneyitmeasuresperfmanceofganizationduringtheperioditisalsocalledtheStatementofOperationstheProfitLossStatement.CashFlowStatementHowtheyrepayingftheiroperationstheirfuturegrowthitexplainshowcashwasgeneratedusedduringthepe
4、riodBalanceSheetWhatthecompanyownsowesitshowsassets&liabilitiesoftheganizationonthegivendaywhichisalsoreferredtoastheStatementofFinancialConditionStatementofFinancialPositionThesestatementsarepreparedpresentedusingtechni
5、caltermsrulesthatarebecomingincreasinglycomplex.Interpretationofthesestatementsmaybeafablechallengetomanymanagersowners.BusinessEnterprisepresentstheirdatainareasonablyconsistentfmat(IncomeStatement)toshowassets&liabilit
6、ystatus(BalanceSheet)expressabilitytogenerate&usecash(CashFlowStatement).TheIncomeStatementonlyrecdsrevenueexpenses&receiptsattheendoftheperiodthebalanceistransferredtoBalanceSheet.ThusIncomeStatementisaffectedonlybyatra
7、nsactionhavingrevenuenature.WhileBalanceSheetisaffectedbyrevenueaswellascapitaltransaction.Hereitispertinenttounderstthedifferencebetweenrevenue&capitaltransaction.Revenuetransactionisdinaryactivityofthebusinessitgenerat
8、esprofitlossduetotransactionswiththethirdparties.Capitaltransactionsarerelatedtoowners&fixedassets.TheBalanceSheetThisisasnapshotofthecompanyononegivendaythelastdayofthereptingperiod.Thusthebalancesheetwillshowthedateitw
9、ascompiledsuchasMarch312007.Therightsideofthebalancesheetliststheassetswhatthecompanyowns.Ontheleftsidearetheliabilitieswhatthecompanyowestheshareholdersequitythefundscontributedbythestockholders.Thetwosidesmustbalanceso
10、thebalancesheetcanbesummarizedasassetsequalliabilitiesplusshareholdersequity.(A=LE).TheBalanceSheet(StatementofFinancialPositionCondition)issonamedbecauseitrepresentsthefollowingequation:EquityLiabilities=AssetsAtanypoin
11、tintimethisbasicequationholdsalthoughtheamountsassignedtotheindividualelementswillfluctuate.Assetsincreasedecreaseasresourcesareobtaineddisposedofbecomelessvaluablebecomeusedup(expensed)inthecourseofoperations.Inlimitedc
12、ircumstancesincreasesinvaluearealsoreflectedintherecdedamountsofassets.Liabilitiesincreasedecreaseasobligationsareincurredliquidated.Insomecasestheamountsofliabilitiesmayneedtobeestimatedaresubjecttoadjustment(upwarddown
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