初级：财务报告释义(FinancialStatements)
文章作者 100test 发表时间 2008:05:28 10:56:14
来源 100Test.Com百考试题网
A financial statement is a written record of the financial condition of a company for its fiscal year. It consists of a balance sheet and an income statement (also called a profit and loss statement or “P&.L”). A balance sheet is a snapshot of the financial affairs of a company at a given point in time, unlike a P&.L 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 solvent 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 components of a P&.L statement are money received from sales and other sources along with the amount paid out for expenses, taxes, and other costs. 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. 来源：100Test
一份财务报告是公司
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