If you’re a small business owner, you know how important it is to keep your financial information in order. But to keep your finances organized, you have to know about the four basic financial statements and how you can use them to grow your small business.
什么是财务报表？
Afinancial statement充满了公司财务信息。您可以使用财务报表来获取业务财务状况的快照。更不用说，您可以使用声明来组织财务信息，并为您的业务财务未来提出游戏计划。
您的财务报表列出了您的费用和收入以及交易总计。每种类型的财务报表都使您深入了解不同的信息。
有四种类型的财务报表：
- Income statement
- 资产负债表
- Cash flow statement
- 保留收入的声明
四个基本财务报表
As a business owner, you must learn the difference between the various accounting financial statements. That way, you know which statements to have handy and what to look for on each of them.
Take a look-see at the different types of financial statements below.
1. Income statement
An收入证明, also known as a profit and loss (P&L) statement, shows you your business’s profits and losses over a certain period of time. Your income statement shows you your income and expenses.
您可以使用损益表来查看每周，每月，每季度或年度的利润和亏损。
Use your income statement to see how profitable your business is. Your business’s底线（又称您的损益表的最后一行）向您展示您在特定时间范围内是否有净收入或损失。
Your income statement can give you a lot of must-have information about your business’s financial status. Income statements can help you:
- 确定可以削减开支
- 衡量您的财务优势
- 做出财务决策
- 看看你剩下多少钱
损益表格式因业务而异。但是，一件事始终保持不变：收入报表始于销售，并以净收入或损失结束。
Investors and lenders might want to look at your income statement to see how stable your business’s finances are. After all, they want to make sure your business is healthy before investing in your company.
So, what’s included on an income statement? Here are a few things you might include on yours:
- 收入或收入
- Cost of goods sold
- 毛利
- 花费
- 税
- 净收入或净亏损
- Depreciation
- EBIT/EBITDA
- Other financial costs and gains
If you want to assess your business’s profitability during a certain period or see your sales and net income (or loss), checking out your income statement is your best bet.
2.资产负债表
Your business资产负债表tracks your company’s financial progress and is broken down into three parts:
- Assets
- Liabilities
- Equity
Your资产是您企业的有价值物品，可以是切实的（物理）或无形的（非物理）。诸如支票帐户中的现金或公司汽车之类的东西就是资产的示例。资产可以进一步分为另外两个类别：流动资产（例如现金）和非流动资产（例如财产）。
Liabilitiesare debts you owe to individuals, businesses, organizations, and government agencies. Your liabilities can either be long-term (noncurrent) or short-term (current).
Your business’sequity您在公司中拥有的一切都减去您的负债（又称债务）。基本上，您的权益是您的资产减去您所承担的任何责任。
每个资产负债表的总资产应始终等于您的总负债和权益。如果他们不平衡，请追踪差异的原因。
资产负债表表示您公司当前和未来的财务状况。评估资产负债表可以使您了解您在财务上的立场。
您的资产负债表可以帮助您：
- See if your pricing strategy is effective
- Tell if your marketing efforts are working
- Detect spikes in spending
3.现金流报表
Your现金流量表, or statement of cash flows, shows the money that goes in and out of your small business. Cash flow statements only record the actual cash you have.
There are three parts of a cash flow statement:
- 操作
- Investments
- Finances
Your操作measure the incoming and outgoing cash related to your products or services. Operations include things like the money you receive from customers, employee salaries, rent, and other expenses. This section of your cash flow statement tells you whether or not you’re generating enough revenue to keep up with expenses.
Theinvestmentsportion of your cash flow statement shows purchases or sales of long-term assets. This section can show whether or not your business is growing.
Thefinances您的现金流量声明部分显示，由于贷款，股息或债务，您的业务进出了多少钱。当您付款时，财务部分中的钱会减少。
Cash flow can either be positive or negative. If it’s positive, that means your business has more incoming money than expenses. You have负现金流量when you spend more money than what you’re earning.
Multiple people (including yourself) might want to analyze your business’s cash flow, such as investors, lenders, and vendors. Your cash flow statement helps determine where your business’s cash flow stands and your company’s overall financial health.
您的现金流量声明可以向您展示金钱进来并退出业务的时机。通过跟踪现金流，您可以创建一个cash flow forecastand help predict future cash flow.
4.保留收入的声明
Your保留收入的声明lists your business’s retained earnings at the end of a period. So, what are retained earnings? Retained earnings are profits that you can use to invest or pay off liabilities.
You can either add your statement of retained earnings to your balance sheet. Or, you can use your retained earnings statement independently.
保留收益的声明也可能被称为所有者权益，股权声明或股东权益的声明。
尽管该声明并不总是被认为是主要的财务报表之一，但它对于跟踪您的保留收入和寻求外部融资仍然有用。
为每个会计期间创建保留收入的声明。请记住，您的会计期可能比其他企业时期短或更长。例如，您可能会有一个每月的会计期，而另一家公司有季度。
If your statement of retained earnings is positive, you have money to invest in assets for your business or pay off debts.
要设置您的保留收益声明，请使用保留的收入公式。该公式可帮助您在每个时期结束时计算保留的收入余额。
查看下面的保留收益公式：
Retained Earnings = Beginning Retained Earnings + Net Income – Dividends Paid
开始收入是您从上一学期开始的资金。Net income(or loss) is your business’s revenue minus expenses. And, dividends paid is the amount you distribute to your shareholders or owner (if applicable).
| Craving even more information about financial statements? You’re just in luck. Check out ourFREEguide,Use Financial Statements to Assess the Health of Your Business, to learn more about the different types of financial statements for your business. |
财务报表：流行测验！
立即向您提供了如此多的财务报表信息，可能很难跟上。不用担心，仍然有足够的时间来掌握财务报表的基础知识。
测试你的知识在四个基本金融圣atements with a mini pop quiz below. And remember, no peeking at the answers!
1.哪个声明显示您的企业的新现金和外现金？
A. Statement of retained earnings
B.现金流预测
C. Income statement
D.现金流量声明
2. What are the three parts of a balance sheet?
A. Assets, liabilities, and equity
B.债务，负债和资产
C.资产，现金流量和负债
D. Liabilities, equity, and retained earnings
3. Which of the following is not another name for the statement of retained earnings?
A.股东权益声明
B.股东声明
C. Equity statement
D.所有者权益声明
4. What statement is also known as a P&L statement?
A.资产负债表
B.损益表
C.现金流量声明
D.保留收入的声明
5. Which is not one of the four primary financial statements?
A. Cash flow statement
B. Balance sheet
C. Operations statement
D.保留收入的声明
Answers: D, A, B, B, C
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This is not intended as legal advice; for more information, pleaseclick here.