文档介绍：Financialstatements财务报表概述财务报表(Financialstatements)资产负债表(Balancesheet)损益表(Profit&Loss)现金流量表(Cashflowstatement)资产Assets负债Liabilities所有者权益Owner‘sEquity财务状况经营成果现金流量收入Revenue成本费用Cost/e现金流入Cashinflow现金流出Cashoutflow资产负债表资产负债表表示企业在一定日期的财务状况(即资产、负债和股东权益的状况)的会计报表。Statementoffinancialposition(balancesheet)providedinformationaboutanentity’sassets,liabilities,'sEquity资产=负债+所有者权益 Assets=Liabilities+Equity流动资产CurrentAssets流动负债CurrentLiabilities长期负债Non-currentLiabilities所有者权益Shareholder’upationofCapital资金的来源SourceofCapital固定资产Non-currentAssets损益表损益表(利润表)是指反映企业在一定会计期间的经营成果,报表结果为公司实现的利润或亏损。Profit&Loss(estatement)providedtheinformationabouttherevenue,expense,profitinacertainperiod,=收入-费用 e=revenue-Expense100%20%80%利润收入费用