在金融健康隧道视觉上的脚踏舞。您可以通过准备不同的财务报表，了解您的业务如何全面地进行。那么，什么是财务报表？

什么是财务报表？

A financial statement is a collection of your business’s financial information. You can form conclusions about your business’s financial health through financial statement analysis and organization. Statements include line-by-line items as well as total amounts of what you’re looking at. There are three main financial statements:income statement，资产负债表和现金流陈述。

每种类型的财务报表都会在期间（例如，月，季度等）报告不同的信息。使用陈述使您能够深入了解您的经营金融健康的几个领域。

Here’s the breakdown of what each major financial summary reveals:

• 损益表：您的业务的利润和损失
• 资产负债表: Your business’s assets, liabilities, and equity
• 现金流陈述：您的业务收入和外出的资金

Read on to learn more about income statements, balance sheets, and cash flow statements. Find out each statement’s purpose, financial statement parts, and formulas.

Income statement

损益表或损益（P＆L）陈述, is a summary of your business’s profits and losses during a period. You can prepare the statement monthly, quarterly, or annually. Once you decide on your time frame, break down your business’s revenue and expenses on the statement.

An income statement shows how well your company is doing over time. It measures the profitability of your business.

Look for the bottom line on an income statement to see whether you have a net profit or net loss. This represents whether your business’s net earnings were positive or negative during the period.

Use the following formula to find your business’s net profit (or net loss) and help you know where to pull information from for your income statement:

净利=（收入 - COG） - 费用

Keep in mind that the income statement doesn’t show overall financial health, money you owe or owed to you, or assets and liabilities.

部分损益表

如果您想知道如何编写财务报表，请查看损益表的部分：

• 收入
• 销售商品的费用(COGS)
• Gross profit
• Operating expenses
• 总费用
• 税前净收入
• 所得税
• 兴趣
• 净利润或净亏损

损益表：财务报表示例

Although they can differ, here’s an example of an income statement:

How to use the income statement

这re are a number of ways to use your income statement to make business decisions, including:

产品: You can see which sales items are the most and least profitable. Also, look for any expenses you could reduce or eliminate.

预算：使用损益表，了解您是否超过您的业务预算。该声明显示您在开支后剩余的现金。您可以使用剩余的现金来扩展您的业务，支付自己和其他业主，并支付债务。如果您没有剩余的现金，请查看调整预算的方法。

融资：投资者，贷方和供应商经常想看看您的业务的损益表。财务报告有助于这些个人评估与公司合作的风险水平。

资产负债表

这资产负债表在特定日期概述您的财务状况。它通过分解您的资产，负债和公平来显示您拥有的和欠款。您可以在句号结束时创建资产负债表，例如每月或季度。

资产负债表使用以下公式：

Equity=资产 - 负债

Parts of the balance sheet

所以，what’s the breakdown of this type of financial statement? Here are the parts of the balance sheet:

• Assets
  • 当前资产
  • Noncurrent assets
• 负债
  • Current liabilities
  • Noncurrent liabilities
• Equity

资产负债表：财务陈述示例

Take a look at the following balance sheet example:

How to use the balance sheet

使用资产负债表制作业务决策，如：

Spending: You can make decisions about spending and managing your business’s debt by looking at the balance sheet.

流动性: How liquid is your business? Because the balance sheet gives you an idea of how quickly you can turn assets into cash, you can see your business’s stability and liquidity. This information helps you determine your ability to finance growth without outside funding.

净值：使用资产负债表找到您的业务净值，如果您想合并或销售您的业务，这很重要。通常，贷方和投资者希望看到您的资产负债表。他们使用该声明来评估与您的业务合作所涉及的风险水平。

Cash flow statement

到三个最常见的财务报表中的最后一个：现金流陈述。所以，什么是现金流量表还简而言之，现金流量声明在一段时间内衡量流入和退出业务的资金。您可以使用现金流陈述来查看您手头的现金。每日，每周或每月更新现金流陈述。

现金流表始于您的起始现金余额。然后，您必须包含现金流入和外流。

使用以下公式来帮助您设置现金流陈述：

最终现金余额= Operations + Investments + Financing

现金流陈述的部分

这re are three categories of a cash flow statement:

• 业务nal
• 投资
• 融资

现金流陈述：财务陈述示例

Here’s an example of a cash flow statement:

How to use the cash flow statement

You can use the cash flow statement in a couple of ways, including:

Cash management: The cash flow statement helps you manage incoming and outgoing funds. The statement can also tell you if you need to secure more financing or manage expenses better.

应收账款：确保您及时收到客户的现金，以支付费用对金融健康至关重要。如果您的收款停滞不前，您可能需要调整您的付款条款和条件，以加快应收账款。

Craving even more information about financial statements? You’re just in luck. Check out our自由guide,Use Financial Statements to Assess the Health of Your Business, to learn more about the different types of financial statements for your business.

将财务报表应用于您的业务

At first glance, creating and reviewing financial statements can be a little scary. But, as a business owner, it’s your job to keep track of your company’s financial health. Statements give you a clear view of the direction your business is headed. And, they help you plan your next moves to push your company forward. Gather your financial records to put together your statements.

请记住，收入陈述，资产负债表和现金流量陈述不是您可以使用的唯一财务陈述类型。许多人创造和分析四个基本财务报表, which includes the statement of retained earnings.

You can make smart decisions by looking at your financial statements. For example, you can use statements to check that you price products or services effectively.

财务报表可帮助您保持组织信息。当您提交a时，您不想向政府报告错误的信息小企业纳税申报表. Errors on government forms can lead to fines, fees, and other penalties.

您越多检查您的书籍，您越有可能报告准确的信息并避免IRS审计触发。如果美国国税局审核您，您的陈述有助于证明您已报告准确的信息。

会计is probably not the most glamorous aspect of running your business. But, it’s one of the most important. That’s where we come in. Patriot’svwin055 简单地录制事务并生成关键财务报表。此外，我们提供免费，基于美国的支持。开始免费试用！

This article has been updated from its original publication date of January 13, 2017.

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