Statement of financial position · 资产负债表
| English | 中文 | Pinyin · 拼音 |
|---|---|---|
| statement of financial position/ˈsteɪtmənt ɒv faɪˈnænʃl pəˈzɪʃn/ | 财务状况表 | cái wù zhuàng kuàng biǎo |
| assets/ˈæsets/ | 资产 | zī chǎn |
| liabilities/ˌlaɪəˈbɪlɪtiz/ | 负债 | fù zhài |
| equity/ˈekwɪti/ | 所有者权益 | suǒ yǒu zhě quán yì |
| non-current assets/nɒn ˈkʌrənt ˈæsets/ | 非流动资产 | fēi liú dòng zī chǎn |
| current assets/ˈkʌrənt ˈæsets/ | 流动资产 | liú dòng zī chǎn |
| debtors/ˈdetəz/ | 应收账款 | yīng shōu zhàng kuǎn |
| balance sheet/ˈbæləns ʃiːt/ | 资产负债表 | zī chǎn fù zhài biǎo |
What the business owns and owes
- The income statement shows profit over a year; the statement of financial position 财务状况表 shows what the business owns and owes at a single moment.
- It is a snapshot of the firm's wealth.
企业拥有什么和欠什么
- 损益表显示一年中的利润;财务状况表(statement of financial position)显示企业在单一时刻拥有什么和欠什么。
- 它是公司财富的一个快照。
Financial statements flow · 财务报表流程
See how business events become the statements users read. · 了解商业事件如何转化为用户阅读的报表。
Which is an asset? · 哪一项是资产？
Assets are what the business owns; the others are liabilities. · 资产是企业拥有的；其他均为负债。
A bank loan that the business must repay is an example of a ______. · 企业必须偿还的银行贷款是______的一个例子。
Liabilities are what the business owes. · 负债是企业所欠的款项。
Assets 资产, liabilities 负债 and equity 所有者权益
- Assets: what the business owns (buildings, machinery, stock, cash).
- Liabilities: what it owes (loans, money owed to suppliers).
- Equity: the owners' stake in the business.
The statement of financial position balances: assets equal liabilities plus equity
资产、负债和权益
- 资产(assets):企业拥有的(建筑、机器、库存、现金)。
- 负债(liabilities):它欠的(贷款、欠供应商的钱)。
- 权益(equity):所有者在企业中的份额。
财务状况表平衡:资产等于负债加权益
A business owns assets of 90 and owes liabilities of 55. What is the equity? · 某企业拥有资产90，负债55。所有者权益是多少？
Equity = assets − liabilities = 90 − 55 = 35. · 所有者权益 = 资产 − 负债 = 90 − 55 = 35。
Which is a current asset? · 哪一项是流动资产？
Cash is a current asset; buildings and machinery are non-current. · 现金是流动资产；建筑物和机器是非流动资产。
Current vs non-current
- Non-current assets 非流动资产 (machines, buildings) last more than a year.
- Current assets 流动资产 (cash, stock, debtors 应收账款) are short-term.
- Liabilities split the same way: current (≤1 year) and non-current (long-term).
Worked example. A firm owns assets worth 120 and owes liabilities of 70. The owners' equity = 120 − 70 = 50 — the value belonging to the owners.
流动对非流动
- 非流动资产(non-current assets,机器、建筑)持续超过一年。
- 流动资产(current assets,现金、库存、应收账款)是短期的。
- 负债以同样的方式划分:流动(≤1 年)和非流动(长期)。
例题。 一个公司拥有价值 120 的资产并欠 70 的负债。所有者权益 = 120 − 70 = 50——属于所有者的价值。
On the statement of financial position, assets always equal liabilities plus equity. · 在资产负债表中，资产始终等于负债加所有者权益。
It always balances — hence "balance sheet". · 它始终保持平衡——因此称为“资产负债表”。
It always balances
- The statement always balances: assets = liabilities + equity.
- This is why it used to be called the balance sheet 资产负债表.
A balance sheet is a snapshot, not a film. It shows the position on one specific day. The very next day, as cash and stock change, the figures are already different.
它总是平衡
- 这张表总是平衡:资产 = 负债 + 权益。
- 这就是为什么它过去被称为资产负债表(balance sheet)。
资产负债表是一个快照,不是一部电影。 它显示某一特定日子的状况。就在第二天,随着现金和库存变化,这些数字已经不同了。
You've got it
- assets = what you own; liabilities = what you owe; equity = the owners' stake
- assets and liabilities split into current (≤1 year) and non-current
- it always balances: assets = liabilities + equity (a snapshot in time)
你掌握了
- 资产 = 你拥有的;负债 = 你欠的;权益 = 所有者的份额
- 资产和负债划分为流动(≤1 年)和非流动
- 它总是平衡:资产 = 负债 + 权益(一个时间快照)