2015年商务英语高级资料：商业报表
商业报表
Part I Objectives
² Research tools and information source for earnings, performances and SEC filings
公司收入、经营状况与美国证券委员会备案的调查工具和信息资源
² Understand general theory of “double entry accounting”
理解借贷记帐法
² Understand the contents and the equation of a balance sheet
理解资产负债表的内容与方程式
² Stock quotes and what does it say about a company
股票报价浏览
Part II The How-Tos
What tells most about a company – The Balance Sheet
² What is Double Entry Accounting?
You have to think of the business as nothing else but a collection of accounts. Some of these accounts owe the business money and some of them are owed money by the business. All of the accounts must balance. At any one time the total value of the accounts in credit must equal the total value of the accounts in debt. When the business makes any transaction at all money is moved from one account to another. If for example Pepe makes a payment of $200.00 for some flour which he purchased from Alberto's wholesalers then Alberto's account is debited by &200.00. Alberto is the receiver of money and the transaction is therefore entered on the debit side. (Remember the principle; Debit the receiver, credit the giver.)
Alberto's Account
DR
CR
Debit Side
Credit Side
Date
Details
Folio
Amount
Date
Details
Folio
Amount
Balance b/d
500.00
May 10
Purchase of flour
XYZ
200.00
Alberto is one of Pepe's creditors. He supplies Pepe with flour on a regular basis. You can see that at the beginning of the accounting period Pepe owed Alberto $500.00. After the payment was made this figure will be reduced to $300.00. Alberto has received money and his account must be debited. In order that the accounts balance another account must be credited. In this case it is the bank account.
Bank Account - Pepe's Pizza Parlor
DR
CR
Debit Side
Credit Side
Date
Details
Folio
Amount
Date
Details
Folio
Amount
Balance b/d
1,640.00
May 10
Payment for flour
XYZ
200.00
May 23
Payment for oven liner
C950
160.00
May 31
Balance c/d
2,000.00
2,000.00
2,000.00
Balance b/d
2,000.00
In this case the bank account is already Pepe's creditor by the fact that Pepe has an overdraft. Before the payment was made to Alberto, Pepe owed the bank $1,640. With a $200.00 payment to Alberto and one other payment this figure has risen to $2,000.00.
² The forever equation of “Asset + Owner’s Equity = Liability”
总资产-负债= 资产净值
The balance sheet is a very important financial statement. It gives shareholders and potential investors information about the value of the business. This comes from the net assets figure, which is one way of placing a value on a business, because it represents the value of all the assets of the business (everything it owns) net of its liabilities (everything it owes). We can also use the net assets figure as an approximate figure for the value of a business and therefore its size.
Here is an example
COMPANY NAME: ABC Company
Date: December 31, 1993
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