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ID:346954
大小:92.50 KB
页数:17页
时间:2017-07-26
《阅读和分析财务报表【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、外文文献翻译原文:Reading&AnalyzingFinancialStatements(FinancialAccountingforNon-FinanceManagers)Financialstatementsareimportantmanagementtool.Whencorrectlypreparedandproperlyinterpreted,theycontributetoanunderstandingofthecurrentfinancialcondition,problemsandperformanceofacompany.Thisexplanatio
2、nhasbeenpreparedtohelpfinancialandnon-financialmanagersandownersmakebetteruseoftheinformationinthefinancialstatements.Stockvalueisderivedfromacompany'slong-termabilitytocreatecashprofitsfrominvestedcapital;andfinancialstatementsareintendedtogiveasnapshotofhowsuccessfullythiscreationofva
3、lueisbeingaccomplished.Butunlessyou'reaprofessionalaccountant,youmayfindthatalookatanannualreportislikeavisittoanalienplanet;you'llencounteroddterminology,strangecalculations,andofcoursebignumbers.Thisguideshouldhelpmakethingsmoreaccessible.Itexplainsthethreeimportantfinancialstatements
4、fromtheannualreportofacompany:IncomeStatementHowgoodthecompanyisatmakingmoney,itmeasuresperformanceoforganizationduringtheperiod,itisalsocalledtheStatementofOperationsortheProfitandLossStatement.CashFlowStatementHowthey'repayingfortheiroperationsandtheirfuturegrowth,itexplainshowcashwas
5、generatedandusedduringtheperiodBalanceSheetWhatthecompanyownsandowes,itshowsassets&liabilitiesoftheorganizationonthegivenday,whichisalsoreferredtoastheStatementofFinancialConditionorStatementofFinancialPositionThesestatementsarepreparedandpresentedusingtechnicaltermsandrulesthatarebecom
6、ingincreasinglycomplex.Interpretationofthesestatementsmaybeaformidablechallengetomanymanagersandowners.BusinessEnterprisepresentstheirdatainareasonablyconsistentformat,althoughfromtimetotimeyouwillencountersomeexceptions.Financialstatementsforpubliclytradedcompaniesarepresentedinaccorda
7、ncewithGenerallyAcceptedAccountingPrinciples(GAAP),whichisacollectionofguidelinesthatpractitionerssayresultsinafairpresentationofaorganization’sfinancialsituationandresults.Usually,companystatementsarepreparedinternallybutthenareexaminedbypublicaccountantsorauditors.Accountants
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