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1、-（1）资产负债表的定义。资产负债表被称为第一会计报表，是总括反映会计主体（公司/企业主体）在特定日期（时点而不是时期）财务状况的会计报表。资产负债表（Balance Sheet）简称资产负债表，英文的 Balance 有平衡以及差额、余额两种涵义，因此我们也可以说资产负债表也具有这两种涵义。一为左侧与右侧金额相等；一为同一科目左右比较求其余额。用簿记的术语，称资产负债表的左侧为借方（资产），右侧（负债和所有者权益）为贷方（先不要问为什么，左借右贷早已无借贷的实际意义，背下来再说），左右各项目的内容可以简称总账名称。资产负债表是根据资产、负债、所有者权益之间的相互关系，按照一定的分类标准和一定
2、的顺序，把企业在一定日期的资产、负债、所有者权益各项目予以适当排列，并对日常工作中形成的大量数据进行高度浓缩整理后编制而成的。它表明企业在某一特定日期所拥有或控制的经济资源，所承担的现有义务和所有者对净资产的要求权。（2）资产负债表的作用。为什么要编资产负债表呢？因为通过资产负债表，我们可以：了解企业所掌握的经济资源。分析企业的偿债能力。反映企业所承担的债务和投资者所持有的权益。分析企业的财务状况。每一公司的组织结构虽然不尽相同，但最后各部门均将其成果换算成数字送交财务部门，在结算时将这些数字汇编成册，即为财务报表。其中又以资产负债表最为重要，它不仅表示在结算日企业的财务状况，同时还反映着公司
3、所有经营活动的成果。换句话说，资产负债表是反映管理者、员工等分工合作的一份成绩单。谈到为何要编制这份成绩单，应该先从企业内部说起。在企业内部位居负责企业运作要职的经营者、管理者，可以经由此表正确地掌握企业的动态。再说对外，可以借这份表向出资的股东报告，以获得他们的支持，还可以借这份表说明企业的纳税标准，完成纳税义务。如果银行、客户及其他有业务关系者需要，同样也可依据此表，说明企业的现状。What Is the Function of a Balance Sheet?A balance sheet is a snapshot of the assets a company owns,the de
4、bts it owes,and how much it is worth.It is one of the tools management,lenders and investors use to assess a companys overall situation.It is not hard to understand a balance sheet,but you need to know how the parts of a balance sheet function and the role it plays in providing a complete picture of
5、 the company.的作用是什么资产负债表吗?资产负债表是资产的快照的债务公司拥有它欠多少价值。这是一个工具管理、投资人和金融机构使用评估公司的整体情况。不难理解资产负债表,但是你需要知道如何资产负债表的各个部分功能的作用;它是在提供完整的图片的公司。Identification-1.A balance sheet summarizes a companys financial condition at a particular time.It consists of three main parts.A listing of the companys assets is placed
6、at the top.This is followed by a similar list of the companys liabilities.Equity(or shareholders equity)is placed at the bottom.Equity is calculated by subtracting the total liabilities from the total assets(thus,total assets always equal total liabilities plus equity).A section with explanatory not
7、es may be included.1。资产负债表总结了一套公司财务状况在某一特定的时间。它由三个主要部分。一上市的公司的资产被放置在顶部。这是继以类似的列表公司的责任。股票(或股东权益)被放置在底部。股权从中减去总负债计算从总资产(因此,总资产始终等于总负债加上股权)。出具有解释性说明一段可能被包括在内。Time Frame 2.Most companies prepare a formal balance sheet once a year and include it in the annual report.The amounts from the previous year are
8、 frequently listed alongside the current figures for purposes of comparison.This formal balance sheet should be reviewed by an independent auditor to verify its accuracy and completeness.Occasionally you will run across an interim or partial balance sheet.These function the same way and are often pr
9、epared as an internal document company management uses to assess particular issues.时间框架 2。大多数公司准备一份正式的资产负债表一年一次和它包含在年度报告。自去年以来量经常上市和目前为目的的数据进行比较。这种正式的资产负债表要进行审核由独立审计师验证了算法的准确性和完整性。偶尔你会碰到临时或部分资产负债表。这些函数一样,是常常准备作为一个内部文件公司管理用来评估特定的事而发作的。Features 3.Each section lists the relevant information by category
10、.Under Assets these categories include accounts receivable,cash and cash equivalents,fixed assets(land,buildings and equipment),inventory,and so on.If a company has invested money in projects to improve its reputation and relationship to a community,this may be listed as an intangible asset.Categori
11、es may be broken down further.Under cash and cash equivalents you might see entries,such as petty cash and money market funds.The Liabilities section will be structured the same way,listing accounts payable and bonds,and short-term debts.Function 4.Use the balance sheet to evaluate a companys financ
12、ial status.Ask yourself questions about the items listed.Investors pay particular attention to liabilities.Too large a proportion of debt can indicate a company is overextended and might not be able to meet its obligations in the event of a business downturn.The type of debt is important as well.Lon
13、g-term debts(such as bonds with 20-or 30-year maturities)are preferable since they entail less cash outlay in the near future.4。使用资产负债表评价公司的财务状况。问问自己如何所列事项。投资者注意的责任。太大的比例的债务可以指示出公司是-过多,可能无法实现其责任业务活动,经济衰退。债务的类型是很重要的。长期负债(如债券 20-或 30 年的到期日)均较好,因为他们需要的现金减少支出在不久的将来。Considerations 5.A balance sheet funct
14、ions best when you place it in context with other information,such as past performance,sales,market share and plans for the future.For example,if inventory levels have risen from the previous year faster than revenues,this may indicate some of the companys products are not selling well.Take advantag
15、e of the explanatory notes included with the balance sheet-they can address concerns or alert you to potential problems that may not be obvious at first glance.Definition and Explanation:A balance sheet is a statement drawn up at the end of each trading period stating therein all the assets and liab
16、ilities of a business arranged in the customary order to exhibit the true and correct state of affairs of the concern as on a given date.A balance sheet is prepared from a trial balance after the balances of nominal accounts are transferred to the trading account or to the profit and loss account.Th
17、e remaining balances of personal or real accounts represent either assets or liabilities at the closing date.These assets ant liabilities are shown in the balance sheet in a classified form-the assets being shown on the right side and the liabilities on the left hand side.资产负债表是起草的一份声明中每年年底的交易期间在陈述的
18、资产和负债所有业务安排在习惯以展现真实和正确的状态有关事务的在某个特定的日期。资产负债表是试用了名义上的天平,后的余额转移到帐户交易帐户或于损益帐内。剩下的平衡的个人或真正的帐户或资产或负债代表的截止日期。这些资产蚂蚁负债是在资产负债表中所示的分类形态资产表现在右边责任在左手边。1、Definition A Balance sheet is a financial statement that summaries the financial position of a company on a particular date(usually the end of the accounting
19、period).2、Function 可掌握企业的经济资源及其分布与结构 可了解企业的财务实力、短期偿债能力和支付能力 可了解企业所承担的债务和所有者在企业中拥有的权利 可预测企业将来财务状况的发展趋势。-Accounting statement of total assets,liabilities,and owners equity a financial report stating the total assets,liabilities,and owners equity of an organization at a given date,usually the last day
20、of the accounting period.The credit side of the balance sheet states assets,while the debit side states liabilities and equity,and the two sides must be equal,or balance.example:Assets include cash in hand and cash anticipated(receivables),inventories of supplies and materials,properties,facilities,
21、equipment,and whatever else the company uses to conduct business.Assets also need to reflect depreciation in the value of equipment such as machinery that has a limited expected useful life.Liabilities include pending payments to suppliers and creditors,outstanding current and long-term debts,taxes,
22、interest payments,and other unpaid expenses that the company has incurred.Subtracting the value of aggregate liabilities from the value of aggregate assets reveals the value of owners equity.Ideally,it should be positive.Owners equity consists of capital invested by owners over the years and profits
23、(net income)or internally generated capital,which is referred to as retained earnings;these are funds to be used in future operations.As an example:Definition In financial accounting,the balance sheet is one of four standard financial statements and is a summary of a companys financial position at a
24、 given point in time.The balance sheet normally is broken down into three main elementsassets,liabilities,and net equityto show what the company owns and owes on that date.It is usual to include intangible assets such as goodwill alongside tangible assets such as property.Typically,a balance sheet i
25、s published at the end of the companys financial year when the accounts have-been audited,but it may also be produced at the end of a quarter,half-year,or other specified period.Of the three elements on the balance sheet,the assets are normally listed first,followed by any liabilities.The difference
26、 between the two is the equity,or worth,of the company.The equity may be referred to as net assets,shareholders equity,or net worth.The equity will always equal the assets minus the liabilities,or,conversely,the assets must equal the liabilities plus the equity:Equity=Assets Liabilities or Assets=Li
27、abilities+Equity The balance sheet is always drawn up so that the assets are presented in one section with the liabilities and equity in the other,and they must match each other,or balance(hence the title“balance sheet”).Double-entry bookkeeping is used to record the value of each line on the balanc
28、e sheet.Because a corporate balance sheet tends to be lengthy and complex,it is usually published in the companys annual report,typically with that of the previous year alongside for comparative purposes.资产负债表总是画的资产,给出了用一段的责任和公平的,他们必须相配,和平衡(因此的名称为“资产负债表”)。双式簿记用来记录每一行的价值在资产负债表。因为公司资产负债表往往是漫长的和复杂的,它通常
29、是发表在该公司的年度报告,通常有上一年的与进行比较的目的。The International Accounting Standards Committee is responsible for drawing up guidelines for corporate balance sheets.Accounts published to this standard are usually marked as IAS compliant.There are also a number of country-specific bodies that draw up accounting guide
30、lines,and,depending on the country where a company is based,such standards may be obligatory.The assets on a balance sheet typically include the following items:current assets such as inventory,accounts receivable,cash and cash equivalents,and prepaid expenses;long-term assets such as property,plant
31、 and equipment;investment property such as real estate held for investment purposes;intangible assets,which includes goodwill,patents and intellectual property;and other financial assets.-The liabilities are usually items such as:accounts payable,provisions for warranties or court decisions,financia
32、l liabilities(excluding the two previous items)such as promissory notes and corporate bonds,liabilities and assets for current tax,and deferred tax liabilities and tax assets.The last element on the balance sheet is the equity,or net worth.Theoretically,the shareholders equity actually forms part of
33、 a companys liabilities,as the shares in fact represent monies owed to the shareholders after payment of all other liabilities.In practice,however,the liabilities on the balance sheet exclude the shareholders equity.Thus,the equity by definition is equal to the assets minus the liabilities,i.e.the d
34、ifference between the two.On the balance sheet equity typically includes:the total number of shares authorized,issued and fully paid,and issued but not fully paid;the par value,i.e.face value,of the shares;a reconciliation of shares outstanding at the beginning and the end of the period covered by t
35、he balance sheet;a list of any rights,preferences,or restrictions of the shares;treasury shares,including those held by subsidiary or associated companies;and any shares reserved for issuance under options and contracts.What It Measures Why It Is Important The financial standing,or even the net wort
36、h or owners equity,of a company at a given point in time,typically at the end of a calendar or fiscal year.The balance sheet shows what is owned(assets),what is owed(liabilities),and what is left(owners equity).It provides a concise snapshot of a companys financial position.A balance sheet is a snap
37、shot of the assets a company owns,the debts it owes,and how much it is worth.It is one of the tools management,lenders and investors use to assess a companys overall situation.Thus its important to understand a balance sheet.so you need to know how the parts of a balance sheet function and the role it plays in providing a complete picture of the company,then It is not hard to understand a balance sheet.