四大基本 Financial statement（一） 资产负债表

      For a business enterprise, all the relevant financial information, presented in a structured manner and in a form easy to understand, are called the financial statements. They typically include four basic financial statements, accompanied by a management discussion and analysis:

   1. Balance sheet: also referred to as statement of financial position or condition, reports on a company's assets, liabilities, and Ownership equity at a given point in time.
   2. Income statement: also referred to as Profit and Loss statement (or a "P&L"), reports on a company's income, expenses, and profits over a period of time. Profit & Loss account provide information on the operation of the enterprise. These include sale and the various expenses incurred during the processing state.
   3. Statement of retained earnings: explains the changes in a company's retained earnings over the reporting period.
   4. Statement of cash flows: reports on a company's cash flow activities, particularly its operating, investing and financing activities.

一般，第一个指的是资产负债表。

In financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of a sole proprietorship, a business partnership or a company. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a "snapshot of a company's financial condition".^[1] Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business' calendar year.

A standard company balance sheet has three parts: assets, liabilities and ownership equity. The main categories of assets are usually listed first, and typically in order of liquidity.^[2] Assets are followed by the liabilities. The difference between the assets and the liabilities is known as equity or the net assets or the net worth or capital of the company and according to the accounting equation, net worth must equal assets minus liabilities.^[3]

Another way to look at the same equation is that assets equals liabilities plus owner's equity. Looking at the equation in this way shows how assets were financed: either by borrowing money (liability) or by using the owner's money (owner's equity). Balance sheets are usually presented with assets in one section and liabilities and net worth in the other section with the two sections "balancing."

Records of the values of each account or line in the balance sheet are usually maintained using a system of accounting known as the double-entry bookkeeping system.

A business operating entirely in cash can measure its profits by withdrawing the entire bank balance at the end of the period, plus any cash in hand. However, many businesses are not paid immediately; they build up inventories of goods and they acquire buildings and equipment. In other words: businesses have assets and so they can not, even if they want to, immediately turn these into cash at the end of each period. Often, these businesses owe money to suppliers and to tax authorities, and the proprietors do not withdraw all their original capital and profits at the end of each period. In other words businesses also have liabilities.

资产负债表(the Balance Sheet)，表示企业在一定日期（通常为各会计期末）的财务状况（即资产、负债和业主权益的状况）的主要会计报表。Assets=liabilities+ownership equitiy。资产负债表利用会计平衡原则，将合乎会计原则的资产、负债、股东权益”交易科目分为“资产”和“负债及股东权益”两大区块，在经过分录、转帐、分类帐、试算、调整等等会计程序后，以特定日期的静态企业情况为基准，浓缩成一张报表。其报表功用除了企业内部除错、经营方向、防止弊端外，也可让所有阅读者于最短时间了解企业经营状况。

　资　产期末余额年初余额负债和所有者权益　　（或股东权益）期末余额年初余额流动资产：

流动负债：

　货币资金

　短期借款

　交易性金融资产

　交易性金融负债

　应收票据

　应付票据

　应收账款

　应付账款

　预付款项

　预收款项

　应收利息

　应付职工薪酬

　应收股利

　应交税费

　其他应收款

　应付利息

　存货

　应付股利

　一年内到期的非流动资产

　其他应付款

　其他流动资产

　一年内到期的非流动负债

流动资产合计

　其他流动负债

非流动资产：

流动负债合计

　可供出售金融资产

非流动负债：

　持有至到期投资

　长期借款

　长期应收款

　应付债券

　长期股权投资

　长期应付款

　投资性房地产

　专项应付款

　固定资产

　预计负债

　在建工程

　递延所得税负债

　工程物资

　其他非流动负债

　固定资产清理

非流动负债合计

　生产性生物资产

负债合计
　油气资产

所有者权益（或股东权益）：

　无形资产

　实收资本（或股本）

　开发支出

　资本公积

　商誉

　减：库存股

　长期待摊费用

　盈余公积

　递延所得税资产

　未分配利润

　其他非流动资产

所有者权益（或股东权益）合计

非流动资产合计




资产总计

负债和所有者权益（或股东权益）总计