商务英语·流利说文本笔记-Level6 Unit1 part 1 Financial Statements

Financial Statements

Definition of financial statements. 

Financial statements report information on a business’s financial activities.These statements include details on the company’s financial results, financial conditions, and cash flows.Financial statements are typically issued quarterly or annually.

PS: 财务报表的定义。财务报表报告有关企业财务活动的信息。这些报表包括公司财务结果、财务状况和现金流量的详细信息。财务报表通常每季度或每年发布一次。

financial statements 财务报表

cash flows 资金流

issued宣布; 公布; 发出; 发给，供给; 将…诉诸法律; issue的过去分词和过去式

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The purpose of financial statements.

Details about a company’s financial performance are reported in its financial statements.Financial statements provide crucial information for owners and managers to make business decisions. Investors use financial statements to assess the benefits and risks of investing in a company.

ps: 财务报表的目的。公司财务业绩的详细情况在其财务报表中报告。财务报表为所有者和管理者作出经营决策提供重要信息。投资者使用财务报表来评估投资公司的收益和风险。

assess评估，评定; 估算，估定，核定

benefits and risks利益与风险

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The three main types of financial statements.

The three main financial statements are the balance sheet, the income statements, and the cash flow statement. A balance sheet displays the financial position of a company at a certain time. An income statements shows the financial performance of a company over a specific period.A cash flow statements provide a record of the cash coming in and going out of a company.

ps: 三种主要的财务报表。三种主要的财务报表是资产负债表、损益表和现金流量表。资产负债表显示公司在某一时间的财务状况。损益表显示一个公司在特定时期内的财务状况。现金流量表提供一个公司现金进出的记录。

types of类型; 的型态; 债券的种类

balance sheet资产负债表; 决算表; 资金平衡表

cash flow statement现金流量表；现金流转表

displays陈列; 展出; 展示; 显露，表现; 显示; 展览; 表演; 显示，表现，表露; display的第三人称单数和复数

financial position财务状况

cash flow现金流动; 资金流动

going out出局

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The relationship between the financial statements.

All three financial statements are interrelated and complementary.Companies make a balance sheet at the beginning and end of an accounting period. The income statement shows the changes from the beginning to the end of an accounting period. A cash flow statement gives a summary of the cash and cash equivalents moving in and out of a company. Together, the three types of financial statements can provide a complete picture of a company’s financial situation.

PS: 财务报表之间的关系。这三种财务报表相互关联、相互补充，公司在会计期间的开始和结束时编制资产负债表。损益表显示了一个会计期间从开始到结束的变化。现金流量表概述了进出公司的现金和现金等价物。这三种类型的财务报表一起可以提供一个公司财务状况的完整画面。

interrelated英 [ˌɪntərɪˈleɪtɪd]  美 [ˌɪntərɪˈleɪtɪd] v.相互关联(或影响)interrelate的过去分词和过去式

complementary英 [ˌkɒmplɪˈmentri]  美 [ˌkɑːmplɪˈmentri] adj.互补的;补充的;相互补足的

equivalents英 [ɪˈkwɪvələnts]  美 [ɪˈkwɪvələnts] n.相等的东西;等量;对应词equivalent的复数

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Exercise:

1.The aim of a financial statements is to provide information about a company’s performance.

2.Details about a company’s financial performance are reported in its financial statements. Financial statements report information on a business’s financial activities.

3.The income statement shows the changes from the beginning to the end of an accounting period.