今天的【PLAY职场面面观】中，我们要谈的是财务报表。
Tips: FinancialPosition Statements. 财务报表
1.What is aFinancial Position Statement? 什么是财务报表？
A Financial Position Statement, often referred to as a balancesheet, shows a given company's possessions, debts, and also those possessionsof the owners.
财务报告一般都是基于资产负债表来做的，反映了企业的资产、负债和所有者权益。
2. What importancedoes a Financial Position Statement carry? 为什么财务报表那么重要？
This Statement shows how a company’sassets weigh in against that company’s stockholders’equity and liabilities.
因为财务报表反映出了企业资产如何通过运作，为股东带来权益和负债。
3.Financial PositionStatements: Stockholders’ Equity 财务报表：股东权益
A company’s stockholders’ equityreflects the total amount invested by investors in addition to profits earnedby the company since its IPO. The value of stockholders’ equity can be calculated by subtracting that company’s total amount in liabilities from its total amount of assets.
SE = A (total) - L(total)
企业的股东权益反映了除首次公开募股带来的那部分利润以外，余下的由投资者所投资的那部分的总额。股东权益是由资产总额减去企业负债总额计算得出的。
公式：股东权益（SE）= 资产总额（A Total）-负债总额（LTotal）
4.Financial Position Statements: Assets 财务报表：资产
Assets are simply all those physical things that a company owns.Assets include, but are not limited to: equipment, estates, productinventories, patents, cash, etc. There are two types of assets: (1) CurrentAssets, or assets that a company plans on convertingin to cash within one year,include cash, treasury bills (T-Bills), certificates of deposit, productinventories and accounts receivable. (2) Non-current Assets, or assets, thecompany does not plan to or simply cannot be converted within one year, includefixed assets (equipment, property, plants) that are generally used tomanufacture, display, store and/or transport products.Generally speaking,service companies have fewer fixed assets while manufacturing companies havemore.
A (total) = CA + NA
资产，简单来说就是企业所拥有的实物性物品，包括但不限于：设备、不动产、库存专利、现金等。资产分为两类：一是流动资产，或企业计划在用于在一年内转化成货币的资产，包括现金、债券（T-B）、存款、库存和应收账款；二是非流动资产，或企业并未计划（或根本不能）在一年内转化为货币的资产，包括用于加工、展示存储以及（或）运输产品的固定资产（设备、不动产、厂房等）。一般来说，服务型企业的固定资产会比制造型企业少。
公式：总资产（A Total）=流动资产（CA）+非流动资产（NA）
5.Financial PositionStatements: Liabilities 财务报表：负债
Liabilities can be understood simply as debts. These include theobvious, such as money owed(to banks, lenders, supplier, landlords, etc.), andthe more obscure, such as taxes owed to governments. Similar to Assets,Liabilities are comprised of both current (ST) and non-current (more frequentlyreferred to as LT). Careful management of liabilities is imperative to thehealth and sustainability of any given company.
L (total) = STL+ LTL
负债，通俗一点讲就是欠债，比较显性的包括欠的债务（如欠银行、债权人、供应商、业主等），隐性的则包括了欠政府的税收。与资产相似，负债也分为流动负债（也称为短期负债，英文简写STL——Short Term Liability）与非流动负债（也称为长期负债，英文简写LT——Long Term Liability）。对于企业来说，谨慎处理负债有利于稳健和持续的经营。
公式：负债（L）=流动负债（STL）+非流动负债（LTL）
Tips: FinancialPosition Statements. 财务报表
1.What is aFinancial Position Statement? 什么是财务报表？
A Financial Position Statement, often referred to as a balancesheet, shows a given company's possessions, debts, and also those possessionsof the owners.
财务报告一般都是基于资产负债表来做的，反映了企业的资产、负债和所有者权益。
2. What importancedoes a Financial Position Statement carry? 为什么财务报表那么重要？
This Statement shows how a company’sassets weigh in against that company’s stockholders’equity and liabilities.
因为财务报表反映出了企业资产如何通过运作，为股东带来权益和负债。
3.Financial PositionStatements: Stockholders’ Equity 财务报表：股东权益
A company’s stockholders’ equityreflects the total amount invested by investors in addition to profits earnedby the company since its IPO. The value of stockholders’ equity can be calculated by subtracting that company’s total amount in liabilities from its total amount of assets.
SE = A (total) - L(total)
企业的股东权益反映了除首次公开募股带来的那部分利润以外，余下的由投资者所投资的那部分的总额。股东权益是由资产总额减去企业负债总额计算得出的。
公式：股东权益（SE）= 资产总额（A Total）-负债总额（LTotal）
4.Financial Position Statements: Assets 财务报表：资产
Assets are simply all those physical things that a company owns.Assets include, but are not limited to: equipment, estates, productinventories, patents, cash, etc. There are two types of assets: (1) CurrentAssets, or assets that a company plans on convertingin to cash within one year,include cash, treasury bills (T-Bills), certificates of deposit, productinventories and accounts receivable. (2) Non-current Assets, or assets, thecompany does not plan to or simply cannot be converted within one year, includefixed assets (equipment, property, plants) that are generally used tomanufacture, display, store and/or transport products.Generally speaking,service companies have fewer fixed assets while manufacturing companies havemore.
A (total) = CA + NA
资产，简单来说就是企业所拥有的实物性物品，包括但不限于：设备、不动产、库存专利、现金等。资产分为两类：一是流动资产，或企业计划在用于在一年内转化成货币的资产，包括现金、债券（T-B）、存款、库存和应收账款；二是非流动资产，或企业并未计划（或根本不能）在一年内转化为货币的资产，包括用于加工、展示存储以及（或）运输产品的固定资产（设备、不动产、厂房等）。一般来说，服务型企业的固定资产会比制造型企业少。
公式：总资产（A Total）=流动资产（CA）+非流动资产（NA）
5.Financial PositionStatements: Liabilities 财务报表：负债
Liabilities can be understood simply as debts. These include theobvious, such as money owed(to banks, lenders, supplier, landlords, etc.), andthe more obscure, such as taxes owed to governments. Similar to Assets,Liabilities are comprised of both current (ST) and non-current (more frequentlyreferred to as LT). Careful management of liabilities is imperative to thehealth and sustainability of any given company.
L (total) = STL+ LTL
负债，通俗一点讲就是欠债，比较显性的包括欠的债务（如欠银行、债权人、供应商、业主等），隐性的则包括了欠政府的税收。与资产相似，负债也分为流动负债（也称为短期负债，英文简写STL——Short Term Liability）与非流动负债（也称为长期负债，英文简写LT——Long Term Liability）。对于企业来说，谨慎处理负债有利于稳健和持续的经营。
公式：负债（L）=流动负债（STL）+非流动负债（LTL）
