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财会英语:资产负债表相关介绍(英) |
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作者:佚名 文章来源:不详 点击数: 更新时间:2006-8-7 |
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什么是资产负债表? The purpose of a Balance Sheet is to report the financial position of a company at a certain point in time. It is divided into two columns. The first lists what the company owns (assets) on the left. The second shows what the company owes (liabilities and net worth) on the right. At the bottom of each list is the total of that column. As the name implies, the bottom line of the balance sheet must always "balance." In other words, the total assets are equal to the total liabilities plus the net worth. The particular elements of a balance sheet may vary significantly from day to day. Over time, these "snapshots" of a company, taken on a year-end or monthly basis, can reveal important information about the ability of the company to satisfy its creditors, manage inventory, and collect its receivables. Another way to look at the balance sheet is in terms of the "sources" and "uses" of cash. Liabilities and net worth are sources of cash. They represent debt owed to creditors who have supplied cash or its equivalent. Assets are a use of cash. The company uses cash to purchase assets in order to make a profit.
| Balance Sheet | Owns | Owes | Use of Cash | Source of Cash | Assets which are the most like cash Obligations which must be paid to keep creditors happy Assets which will turn into cash within one year Obligations which will be due and payable within one year Assets which may never mature into cash Obligations which are the least nervous and never dueTotal Assets | Liabilities & Net Worth |
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