《资产负债表的定义及作用-英语及其翻译》由会员分享，可在线阅读，更多相关《资产负债表的定义及作用-英语及其翻译（6页珍藏版）》请在金锄头文库上搜索。
1、（1）资产负债表的定义。）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
2、关系，按照一定的 分类标准和一定的顺序，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。）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
3、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 snaps
4、hot 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. It is not hard to understand a balance sheet, but you need to know how the parts of a balance sheet function and the rol
5、e it plays in providing a complete picture of 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。 Identification1.A balance sheet summarizes a companys financial condition at a particular time. It consists of three main
6、 parts. A listing of the companys assets is placed 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 tot
7、al liabilities plus equity). A section with explanatory notes 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 includ
8、e it in the annual report. The amounts from the previous year are 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
9、 partial balance sheet. These function the same way and are often prepared 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
10、事而发作的。 Features 3.Each section lists the relevant information by category. 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
11、 and relationship to a community, this may be listed as an “intangible asset.“ Categories 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 an
12、d bonds, and short-term debts. Function 4.Use the balance sheet to evaluate a companys financial 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 me
13、et its obligations in the event of a business downturn. The type of debt is important as well. Long-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
14、,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 functions 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 previo
15、us year faster than revenues, this may indicate some of the companys products are not selling well. Take advantage 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
16、: A balance sheet is a statement drawn up at the end of each trading period stating therein all the assets and liabilities 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. The remaining balances of
