英文財(cái)務(wù)報(bào)表解析2015年9月英文財(cái)務(wù)報(bào)表解析2015年9月解決三個(gè)目標(biāo)問題英文報(bào)表的直觀差異是什么？報(bào)表項(xiàng)目是什么意思？如何看懂英文報(bào)表？解決三個(gè)目標(biāo)問題英文報(bào)表的直觀差異是什么？財(cái)務(wù)報(bào)表的組成資產(chǎn)負(fù)債表、利潤(rùn)表、股東權(quán)益表及現(xiàn)金流量表和綜合收益表會(huì)計(jì)期間會(huì)計(jì)年度結(jié)束時(shí)間各有不同，但原則上是滿一年的結(jié)賬日。美國(guó)的財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)并沒有對(duì)企業(yè)的會(huì)計(jì)年度起訖日期做出特別規(guī)定，只是由政府部門公布了一個(gè)指導(dǎo)時(shí)間——10月制（10月1日至次年9月30日為一個(gè)會(huì)計(jì)年度），實(shí)際上允許企業(yè)根據(jù)自己所在行業(yè)和經(jīng)營(yíng)情況來靈活選擇自己的會(huì)計(jì)年度。比較性財(cái)務(wù)報(bào)表英文報(bào)表的直觀差異是什么？以美國(guó)公司報(bào)表為準(zhǔn)財(cái)務(wù)報(bào)表的組成英文報(bào)表的直觀差異是什么？以美國(guó)公司報(bào)表為準(zhǔn)INCOMESTATEMENT(損益表)英文報(bào)表主要項(xiàng)目中文釋義Netsales凈銷售收入【注】Costofgoodssold銷貨成本Grossprofit毛利Sellingexpenses銷售費(fèi)用Administrativeexpenses管理費(fèi)用Incomefromoperations經(jīng)營(yíng)收益Otherrevenuesandgains其他收入和利得Otherexpensesandlosses其他費(fèi)用和損失Incomebeforetax稅前收益Incometax所得稅Netincomefortheyear本年凈收益Earningspershare每股收益【注】Netsalesincludingsales,discounts,allowances,returnsandotherrelatedinformation.INCOMESTATEMENT(損益表)英文報(bào)表主要項(xiàng)目中INCOMESTATEMENT(損益表)英文報(bào)表項(xiàng)目中文釋義Sellingexpenses銷售費(fèi)用Salessalariesandcommissions銷售人員工資和傭金Salesofficesalaries銷售辦工資Travelandentertainment差旅費(fèi)和招待費(fèi)Advertisingexpense廣告費(fèi)Freightandtransportation-out運(yùn)費(fèi)Shippingsuppliesandexpense船運(yùn)物料和費(fèi)用Postageandstationery郵費(fèi)和辦公用品TelephoneandInternetexpense通訊費(fèi)Depreciationofsalesequipment銷售設(shè)備折舊費(fèi)英文報(bào)表項(xiàng)目中文釋義Administrativeexpenses管理費(fèi)用Officers'salaries管理人員工資Legalandprofessionalservices法律和專業(yè)服務(wù)費(fèi)Utilitiesexpense水電費(fèi)Insuranceexpense保險(xiǎn)費(fèi)Depreciationofbuilding房屋折舊Depreciationofofficeequipment辦公設(shè)備折舊Stationery,suppliesandpostage辦公用品、物料和郵費(fèi)Miscellaneousofficeexpenses其他辦公費(fèi)INCOMESTATEMENT(損益表)英文報(bào)表項(xiàng)目中文釋BALANCESHEETS(資產(chǎn)負(fù)債表)英文報(bào)表主要項(xiàng)目中文釋義Assets資產(chǎn)Currentassets流動(dòng)資產(chǎn)Cashandcashequivalents現(xiàn)金和現(xiàn)金等價(jià)物Available-for-salesecurities-atfairvalue可供出售證券-公允價(jià)值Short-terminvestment短期投資Accountsreceivable應(yīng)收賬款A(yù)llowancefordoubtfulaccounts壞賬準(zhǔn)備Inventories存貨Prepaidexpenses預(yù)付費(fèi)用Totalcurrentassets流動(dòng)資產(chǎn)合計(jì)Long-terminvestment長(zhǎng)期投資Plantassets,netofdepreciation固定資產(chǎn)折舊后凈值Intangibleassets,netofamortization無形資產(chǎn)攤銷后凈值Goodwill商譽(yù)Otherassets其他資產(chǎn)Totalassets資產(chǎn)總額BALANCESHEETS(資產(chǎn)負(fù)債表)英文報(bào)表主要項(xiàng)目中BALANCESHEETS(資產(chǎn)負(fù)債表)英文報(bào)表主要項(xiàng)目中文釋義LiabilitiesandShareowners‘Equity負(fù)債和所有者權(quán)益Currentliabilities流動(dòng)負(fù)債Notespayable應(yīng)付票據(jù)Payabletosuppliersandothers應(yīng)付賬款A(yù)ccruedinterestonnotespayable應(yīng)付票據(jù)利息Accruedsalaries,wages應(yīng)付薪酬Accruedliabilities應(yīng)計(jì)負(fù)債Dividendpayable應(yīng)付股利Accruedincometaxes應(yīng)付所得稅Deferredrevenue遞延收益Currentmaturitiesoflong-termdebt年內(nèi)到期的長(zhǎng)期負(fù)債Othercurrentliabilities其他流動(dòng)負(fù)債Long-termdebt長(zhǎng)期負(fù)債Obligationsundercapitalleases融資租賃義務(wù)Otherliabilities,mainlydeferredincometax其他負(fù)債，遞延所得稅為主Shareowners‘equity所有者權(quán)益Paidinoncapitalstock實(shí)收資本Preferredstockauthorized40sh.;noneissued優(yōu)先股，核準(zhǔn)4000萬股，發(fā)行0股Capitalstock,$0.15parvalue;authorized14sh;issued13sh股本，面值$0.15，核準(zhǔn)1400萬股，發(fā)行1300萬股Capitalsurplus資本公積Earningsretainedinthebusiness留存收益Cumulativetranslationadjustments外幣折算調(diào)整累計(jì)數(shù)BALANCESHEETS(資產(chǎn)負(fù)債表)英文報(bào)表主要項(xiàng)目中STATEMENTOFCASHFLOWS(現(xiàn)金流量表)英文報(bào)表主要項(xiàng)目中文釋義Cashflowsfromoperatingactivities經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量Netearnings/income凈收益Toreconcilenetearningstonetcashprovidedbyoperatingactivities:將凈收益調(diào)整為經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Depreciationandamortization折舊和攤銷Divestituresandrestructuring剝離和重組Deferredtaxes遞延稅款Other,net其他凈值Cumulativeeffectofaccountingchange會(huì)計(jì)變更的累計(jì)影響(increase)decreaseinaccountsreceivable應(yīng)收賬款的減少（增加）(increase)decreaseininventories存貨的減少（增加）Netchangeinothercurrentassetsandliabilities其他流動(dòng)資產(chǎn)和負(fù)債的變化凈額Netcashfromoperatingactivities經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Cashflowsfrominvestingactivities投資活動(dòng)產(chǎn)生的現(xiàn)金流量Purchasesofplantassets購(gòu)置固定資產(chǎn)Saleofplantassets出售固定資產(chǎn)Businessesacquired企業(yè)并購(gòu)Saleofbusinesses企業(yè)出售Increaseinotherassets其他資產(chǎn)增加Netchangeinothertemporaryinvestments其他臨時(shí)投資變化凈額Netcashusedininvestingactivities投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~STATEMENTOFCASHFLOWS(現(xiàn)金流量表)STATEMENTSOFCASHFLOWS(現(xiàn)金流量表)英文報(bào)表主要項(xiàng)目中文釋義Cashflowsfromfinancialactivities籌資活動(dòng)產(chǎn)生的現(xiàn)金流量Long-termborrowings長(zhǎng)期借款Repaymentsoflong-termborrowings償還長(zhǎng)期借款I(lǐng)ncrease(decrease)inshort-termborrowings短期借款的增加（減少）Othershort-termborrowings其他短期借款Repaymentsofothershort-termborrowings償還其他短期借款Paymentofcashdividend支付現(xiàn)金股利Issuanceofcommonstock發(fā)行普通股Redemptionofbonds償付債券Other,net其他凈值Netcashfromfinancingactivities籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Effectofexchangeratechangeoncash匯率變動(dòng)對(duì)現(xiàn)金的影響Netincrease(decrease)incashandcashequivalents現(xiàn)金及現(xiàn)金等價(jià)物凈增加（減少）額Cashandcashequivalentsatbeginningofyear期初現(xiàn)金及現(xiàn)金等價(jià)物Cashandcashequivalentsatendofyear期末現(xiàn)金及現(xiàn)金等價(jià)物STATEMENTSOFCASHFLOWS(現(xiàn)金流量表如何看懂英文報(bào)表？以蘋果（AAPL）報(bào)表為例如何看懂英文報(bào)表？以蘋果（AAPL）報(bào)表為例如何看懂英文報(bào)表？如何看懂英文報(bào)表？如何看懂英文報(bào)表？如何看懂英文報(bào)表？如何看懂英文報(bào)表？如何看懂英文報(bào)表？如何看懂英文報(bào)表？如何看懂英文報(bào)表？Financialstatementanalysisfocusesononeormoreelementsofacompany’sfinancialconditionoroperatingresults.Ouranalysisemphasizessixareasofinquiry-withvaryingdegreesofimportance.“Buildingblocks”offinancialstatementanalysisasfollows:Short-termliquidityCapitalstructureandsolvencyReturnoninvestedcapitalAssetturnoverOperatingperformanceandprofitabilityForecastingandvaluationAnequityinvestorwhenevaluatingtheinvestmentmeritofacompanyoftencumulatefinancialdataandaccompanyingnotesbyapplyingthebuildingblocksabove.THEENDFinancialstatementanalysis英文財(cái)務(wù)報(bào)表解析2015年9月英文財(cái)務(wù)報(bào)表解析2015年9月解決三個(gè)目標(biāo)問題英文報(bào)表的直觀差異是什么？報(bào)表項(xiàng)目是什么意思？如何看懂英文報(bào)表？解決三個(gè)目標(biāo)問題英文報(bào)表的直觀差異是什么？財(cái)務(wù)報(bào)表的組成資產(chǎn)負(fù)債表、利潤(rùn)表、股東權(quán)益表及現(xiàn)金流量表和綜合收益表會(huì)計(jì)期間會(huì)計(jì)年度結(jié)束時(shí)間各有不同，但原則上是滿一年的結(jié)賬日。美國(guó)的財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)并沒有對(duì)企業(yè)的會(huì)計(jì)年度起訖日期做出特別規(guī)定，只是由政府部門公布了一個(gè)指導(dǎo)時(shí)間——10月制（10月1日至次年9月30日為一個(gè)會(huì)計(jì)年度），實(shí)際上允許企業(yè)根據(jù)自己所在行業(yè)和經(jīng)營(yíng)情況來靈活選擇自己的會(huì)計(jì)年度。比較性財(cái)務(wù)報(bào)表英文報(bào)表的直觀差異是什么？以美國(guó)公司報(bào)表為準(zhǔn)財(cái)務(wù)報(bào)表的組成英文報(bào)表的直觀差異是什么？以美國(guó)公司報(bào)表為準(zhǔn)INCOMESTATEMENT(損益表)英文報(bào)表主要項(xiàng)目中文釋義Netsales凈銷售收入【注】Costofgoodssold銷貨成本Grossprofit毛利Sellingexpenses銷售費(fèi)用Administrativeexpenses管理費(fèi)用Incomefromoperations經(jīng)營(yíng)收益Otherrevenuesandgains其他收入和利得Otherexpensesandlosses其他費(fèi)用和損失Incomebeforetax稅前收益Incometax所得稅Netincomefortheyear本年凈收益Earningspershare每股收益【注】Netsalesincludingsales,discounts,allowances,returnsandotherrelatedinformation.INCOMESTATEMENT(損益表)英文報(bào)表主要項(xiàng)目中INCOMESTATEMENT(損益表)英文報(bào)表項(xiàng)目中文釋義Sellingexpenses銷售費(fèi)用Salessalariesandcommissions銷售人員工資和傭金Salesofficesalaries銷售辦工資Travelandentertainment差旅費(fèi)和招待費(fèi)Advertisingexpense廣告費(fèi)Freightandtransportation-out運(yùn)費(fèi)Shippingsuppliesandexpense船運(yùn)物料和費(fèi)用Postageandstationery郵費(fèi)和辦公用品TelephoneandInternetexpense通訊費(fèi)Depreciationofsalesequipment銷售設(shè)備折舊費(fèi)英文報(bào)表項(xiàng)目中文釋義Administrativeexpenses管理費(fèi)用Officers'salaries管理人員工資Legalandprofessionalservices法律和專業(yè)服務(wù)費(fèi)Utilitiesexpense水電費(fèi)Insuranceexpense保險(xiǎn)費(fèi)Depreciationofbuilding房屋折舊Depreciationofofficeequipment辦公設(shè)備折舊Stationery,suppliesandpostage辦公用品、物料和郵費(fèi)Miscellaneousofficeexpenses其他辦公費(fèi)INCOMESTATEMENT(損益表)英文報(bào)表項(xiàng)目中文釋BALANCESHEETS(資產(chǎn)負(fù)債表)英文報(bào)表主要項(xiàng)目中文釋義Assets資產(chǎn)Currentassets流動(dòng)資產(chǎn)Cashandcashequivalents現(xiàn)金和現(xiàn)金等價(jià)物Available-for-salesecurities-atfairvalue可供出售證券-公允價(jià)值Short-terminvestment短期投資Accountsreceivable應(yīng)收賬款A(yù)llowancefordoubtfulaccounts壞賬準(zhǔn)備Inventories存貨Prepaidexpenses預(yù)付費(fèi)用Totalcurrentassets流動(dòng)資產(chǎn)合計(jì)Long-terminvestment長(zhǎng)期投資Plantassets,netofdepreciation固定資產(chǎn)折舊后凈值Intangibleassets,netofamortization無形資產(chǎn)攤銷后凈值Goodwill商譽(yù)Otherassets其他資產(chǎn)Totalassets資產(chǎn)總額BALANCESHEETS(資產(chǎn)負(fù)債表)英文報(bào)表主要項(xiàng)目中BALANCESHEETS(資產(chǎn)負(fù)債表)英文報(bào)表主要項(xiàng)目中文釋義LiabilitiesandShareowners‘Equity負(fù)債和所有者權(quán)益Currentliabilities流動(dòng)負(fù)債Notespayable應(yīng)付票據(jù)Payabletosuppliersandothers應(yīng)付賬款A(yù)ccruedinterestonnotespayable應(yīng)付票據(jù)利息Accruedsalaries,wages應(yīng)付薪酬Accruedliabilities應(yīng)計(jì)負(fù)債Dividendpayable應(yīng)付股利Accruedincometaxes應(yīng)付所得稅Deferredrevenue遞延收益Currentmaturitiesoflong-termdebt年內(nèi)到期的長(zhǎng)期負(fù)債Othercurrentliabilities其他流動(dòng)負(fù)債Long-termdebt長(zhǎng)期負(fù)債Obligationsundercapitalleases融資租賃義務(wù)Otherliabilities,mainlydeferredincometax其他負(fù)債，遞延所得稅為主Shareowners‘equity所有者權(quán)益Paidinoncapitalstock實(shí)收資本Preferredstockauthorized40sh.;noneissued優(yōu)先股，核準(zhǔn)4000萬股，發(fā)行0股Capitalstock,$0.15parvalue;authorized14sh;issued13sh股本，面值$0.15，核準(zhǔn)1400萬股，發(fā)行1300萬股Capitalsurplus資本公積Earningsretainedinthebusiness留存收益Cumulativetranslationadjustments外幣折算調(diào)整累計(jì)數(shù)BALANCESHEETS(資產(chǎn)負(fù)債表)英文報(bào)表主要項(xiàng)目中STATEMENTOFCASHFLOWS(現(xiàn)金流量表)英文報(bào)表主要項(xiàng)目中文釋義Cashflowsfromoperatingactivities經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量Netearnings/income凈收益Toreconcilenetearningstonetcashprovidedbyoperatingactivities:將凈收益調(diào)整為經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Depreciationandamortization折舊和攤銷Divestituresandrestructuring剝離和重組Deferredtaxes遞延稅款Other,net其他凈值Cumulativeeffectofaccountingchange會(huì)計(jì)變更的累計(jì)影響(increase)decreaseinaccountsreceivable應(yīng)收賬款的減少（增加）(increase)decreaseininventories存貨的減少（增加）Netchangeinothercurrentassetsandliabilities其他流動(dòng)資產(chǎn)和負(fù)債的變化凈額Netcashfromoperatingactivities經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Cashflowsfrominvestingactivities投資活動(dòng)產(chǎn)生的現(xiàn)金流量Purchasesofplantassets購(gòu)置固定資產(chǎn)Saleofplantassets出售固定資產(chǎn)Businessesacquired企業(yè)并購(gòu)Saleofbusinesses企業(yè)出售Increaseinotherassets其他資產(chǎn)增加Netchangeinothertemporaryinvestments其他臨時(shí)投資變化凈額Netcashusedininvestingactivities投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~STATEMENTOFCASHFLOWS(現(xiàn)金流量表)STATEMENTSOFCASHFLOWS(現(xiàn)金流量表)英文報(bào)表主要項(xiàng)目中文釋義Cashflowsfromfinancialactivities籌資活動(dòng)產(chǎn)生的現(xiàn)金流量Long-termborrowings長(zhǎng)期借款Repaymentsoflong-termborrowings償還長(zhǎng)期借款I(lǐng)ncrease(decrease)inshort-termborrowings短期借款的增加（減少）Othershort-termborrowings其他短期借款Repaymentsofothershort-termborrowings償還其他短期借款Paymentofcashdividend支付現(xiàn)金股利Issuanceofcommonstock發(fā)行普通股Redemptionofbonds償付債券Other,net其他凈值Netc