公司財務(wù)之 年度財務(wù)報告　Annual Financial Reports

公司財務(wù)之 年度財務(wù)報告　Annual Financial Reports

財務(wù)報告就是報告一個組織內(nèi)部和外部的開支（both internally and externally）和收益。財政報告可以是每天、每周、每月、每季度或每年。年度報告常常包含損益表、資產(chǎn)負(fù)債表、現(xiàn)金流量表和注釋。管理層也將提供財政業(yè)績總結(jié)（summary of financial results）。

⊙How's the financial report coming?財務(wù)報告進(jìn)展如何？

⊙We're burning the midnight oil to finish the reports on time.我們正在加班加點以使報告準(zhǔn)時完成。

⊙Stockholders will be happy to see such a high profit.股東們會很高興看到高額的利潤。

⊙Here you can see the breakdown.你可以看這里的明細(xì)表。

⊙We've done our best to accurately report expenses.我們竭盡全力來準(zhǔn)確報告開支。

萬事俱備

要準(zhǔn)備年度財務(wù)報告就得先收集所有支持性文件，包含年內(nèi)所有的資產(chǎn)、負(fù)債、支出、收入和現(xiàn)金流（all assets, liabilities, expenditures, revenues and cash flow）。為了保證結(jié)算系統(tǒng)的一致性（maintain consistency），月報告內(nèi)容也要以上述內(nèi)容為基礎(chǔ)。

⊙Can you please send me a copy of all the monthly expenditure reports?你能給我發(fā)一份月開支報告嗎？

⊙What was our net revenue for the first quarter?第一季度我們的凈利潤是多少？

⊙We've decreased our liabilities this year.今年我們的負(fù)債下降了。

損益表（income statement）

損益表的內(nèi)容包括銷售成本、收益、凈利潤和一些其他費用。毛利（gross profit）是收益減去商品銷售成本，凈利潤（net income）是毛利減去別的所有費用。公司的規(guī)模越大，收益表中包含的項目越多。

⊙Does this number reflect our gross or our net?這個數(shù)字反映的是毛利還是凈利？

⊙Is there any way we can simplify some of these monthly expenditure and revenue data by combining them?

就沒有什么辦法能夠把月開支和利潤數(shù)據(jù)通過綜合來簡化嗎？

資產(chǎn)負(fù)債表（balance sheet）

資產(chǎn)負(fù)債表集中反映資產(chǎn)和債務(wù)的狀況（status），分為資產(chǎn)（assets）、負(fù)債及股東權(quán)益（stockholders'equity）兩大區(qū)域，在經(jīng)過分錄、轉(zhuǎn)賬、分類賬、試算、調(diào)整等會計程序后，以特定日期企業(yè)情況為基準(zhǔn)，濃縮成一張報表。這份報表反映了企業(yè)經(jīng)營狀況，為企業(yè)把握經(jīng)營方向提供了依據(jù)。

⊙The balance sheet shows the status of our assets as of June 2009.資產(chǎn)負(fù)債表顯示的是2009年6月我們的資產(chǎn)狀況。

⊙List the company's assets first, later you can put the liabilities.首先列出公司的資產(chǎn)，隨后是負(fù)債。

現(xiàn)金流量表（cash flow statement）

現(xiàn)金流量表包含三個部分：運營現(xiàn)金流量、投資現(xiàn)金流量和金融活動資金流。該表主要表明權(quán)責(zé)基礎(chǔ)的企業(yè)會計系統(tǒng)（accrual-based accounting）內(nèi)，企業(yè)內(nèi)現(xiàn)金的流向和資金使用情況。

⊙We don't usually include the cash flow statement in our annual financial report.

通常情況下我們都不把現(xiàn)金流量表包含在年度財務(wù)報告之中。

⊙The financial report is missing the cash flow statement.

財務(wù)報告缺少現(xiàn)金流量表。

注釋（notes）

注釋是對上述三種報表內(nèi)容中的具體信息進(jìn)行詮釋，而且還應(yīng)包括管理層提供的運營總結(jié)（summary of operations）。

⊙If you are still unclear, I invite you to take a look at the summary included in the notes.

如果你還不明白，我請你查看在注釋中的總結(jié)。

⊙The financial statements can be further explained in the notes section.在注釋部分對財務(wù)報表有進(jìn)一步的解釋。

⊙Our balance is positive, so that's good news.我們的收益上揚，所以是個好消息。

⊙If you don't understand the tables, take a look in the notes.如果你不理解表格，可以看一下注釋。

總結(jié)

年度財務(wù)報告是通過損益表、資產(chǎn)負(fù)債表、現(xiàn)金流表集中反映企業(yè)在一年內(nèi)的運營狀況和收支狀態(tài)，可以說是企業(yè)的年終總結(jié)。股東可以充分了解花了多少錢、怎么花的、掙回多少錢、還剩多少錢等，以此來整體把握企業(yè)的運營狀況。

Words　單詞表

accountant會計，會計師

accurately準(zhǔn)確，準(zhǔn)確的

breakdown明細(xì)表

decrease降低，減少

entire全部的，全體的

expense開支，經(jīng)費

explain解釋的

gosh糟了

gross毛的

inbox收件箱

liability負(fù)債，債務(wù)

net凈的，純的

number數(shù)字，數(shù)目

reflect反映

revenue收入，收益

section科，單元

stockholder股東

tremendous巨大的，驚人的

Phrases　短語表

a tremendous stroke of luck超好的運氣

happen to be碰巧

burn the midnight oil開夜車

have a stroke of luck運氣極佳

If you like如果你愿意

in plain English用簡單的英語

mean it personal針對個人

month by month逐月

net revenue凈利潤

on time準(zhǔn)時

out of this world好得不得了

put sth together綜合

seem impossible看上去不可能

something fishy going on有點不對勁兒

time and time again一次又一次

實景對話1

A：I got the annual financial report in my inbox this morning. I didn't know if you were aware or not, but the financial report is missing the cash flow statement.

B：The cash flow statement?Oh, don't worry about that. We don't usually include the cash flow statement in our annual financial report.

A：Oh, I didn't realize that. Well, I am having trouble finding the information I need from looking at the report. Where can I find the total amount of netincome month by month?

B：Did you look in the notes section?The financial statements can be further explained in the notes section.

A：No. But shouldn't the information I want be in the actual report itself?

B：Yeah. There are tables listing the monthly revenues.Did you see those?

A：I did. But it seems really unclear.Who was on the accounting team to put the financial report together?A bunch of monkeys?

B：Excuse me?If you don't understand the tables, take a look in the notes.

It's explained in plain English. I happened to be on the accounting team that put the reports together, and I don't appreciate your comment.

A：Oh, sorry about that. I didn't mean anything personal.I am just feeling frustrated about finding the information I need. Is there any way we can simplify some of these monthly expenditure and revenue data by combining them?

B：Not in the report itself. But I tell you what, I can send you a copy of all the monthly expenditure and revenue reports if you like.

A：今早我在我的收件箱里看到了財務(wù)報告。我不知道你留意沒有，報告中缺少現(xiàn)金流量表。

B：現(xiàn)金流量表？哦，別擔(dān)心那個。通常情況下我們都不把現(xiàn)金流量表包含在年度財務(wù)報告中。

A：哦，我還真不知道。在看報告的過程中我找不到我想要的信息。在哪里我能找到逐月的凈收入總額呢？

B：你看了注釋部分嗎？在注釋部分常對財務(wù)報表做進(jìn)一步解釋。

A：沒有，我需要的信息不是應(yīng)該體現(xiàn)在現(xiàn)有的報告中嗎？

B：是的，里面有一些月利潤的表格。你看到了嗎？

A：我看了，但很不清晰。會計組中是誰負(fù)責(zé)財務(wù)匯報的匯總？都是豬腦子嗎？

B：不好意思，如果你看不懂表格，就去看一下注釋，是由簡單的英語注釋的。

我正好就在會計組中負(fù)責(zé)報告匯總，我很不喜歡你的評價。

A：哦，對不起。我沒有針對個人的意思。我就是覺得要找到我要的信息太麻煩了。就沒有什么辦法能把一些月開支和利潤數(shù)據(jù)通過綜合來簡化嗎？

B：在報告里面沒有。但是我可以告訴你，如果你愿意，我可以給你發(fā)一份月開支和利潤報告。

實景對話2

A：How's the financial report coming?

B：It's a lot of work to put them together. We're burning the midnight oil to finish the reports on time. I hope the stockholders appreciate all the hard work we accountants do.

A：Whether or not they appreciate the accountants, I don't know. But I do know the stockholders will be happy to see such a high profit. Are those numbers for real?

B：Yes, I am pretty sure. We've done our best to accurately report expenses.

We've decreased our liabilities this year. But still, you can see that our profit is out of this world！

A：Does this number reflect our gross or our net?

B：Net. Can you believe it?It seems impossible to have a net revenue that high, but I've been over the numbers time and time again. It's for real.Here you can see the breakdown.

A：What was our net revenue for the first quarter?Gosh！That's the same as our gross revenue from the entire year last year. Are you sure there's nothing fishy going on?

B：I don't think so. We've just had a tremendous stroke of luck this year.

A：財務(wù)報告怎么樣了？

B：要把它們匯總可得做不少工作，我們挑燈夜戰(zhàn)才能準(zhǔn)時完成報告。我希望股東們對我們會計師的艱辛工作能夠表示感激。

A：他們是否感激會計師我不知道，但是我肯定他們會對高額的利潤拍手稱快。那些數(shù)字都真實嗎？

B：是的，我非?？隙?。我們已經(jīng)竭盡所能來準(zhǔn)確報告相關(guān)費用。我們今年的負(fù)債降低而且我們的盈利好得不得了！

A：這些數(shù)據(jù)反映的是毛利還是凈利？

B：凈利潤，你能相信嗎？這么高的凈利潤看上去都不像是真的，但是我們已經(jīng)反復(fù)核對過數(shù)據(jù)了。千真萬確，這是明細(xì)表。

A：我們一季度的凈利潤是多少？天哪！那和我們?nèi)ツ暌荒甑拿傤~一樣多。

你肯定沒有可疑之處嗎？

B：我想沒有。我們只是今年超級幸運。