如果您是小型企业主，那么您就会知道保持财务信息的重要性。但是，要保持财务状况，您必须了解这四个基本财务报表以及如何使用它们来发展小型企业。
What are financial statements?
一种financial statementis chock-full of your company’s financial information. You can use your financial statements to get a snapshot of your business’s financial health. Not to mention, you can use statements to organize financial information and come up with a game plan for your business’s financial future.
您的financial statements list things like your expenses and income as well as transaction totals. Each type of financial statement gives you insight into different information.
这re are four types of financial statements:
- Income statement
- Balance sheet
- Cash flow statement
- Statement of retained earnings
这四个基本财务报表
作为企业主，您必须学习各种会计财务报表之间的区别。这样，您就知道哪些语句要方便，并且每个陈述在每个陈述上都要寻找什么。
查看以下不同类型的财务报表。
1.损益表
一个income statement，也称为损益（P＆L）声明，向您展示了一定时间内的业务利润和损失。您的损益表显示您的收入和费用。
You can use an income statement to look at your profits and losses on a weekly, monthly, quarterly, or annual basis.
Use your income statement to see how profitable your business is. Your business’sbottom line(aka the last line of your income statement) shows you whether you have a net income or loss during a specific time frame.
您的损益表可以为您提供有关业务财务状况的许多必备信息。损益表可以帮助您：
- 确定可以削减开支
- 测量你的financial strengths
- Make financial decisions
- See how much money you have left over
Income statement formats vary from business to business. However, one thing always remains the same: income statements begin with sales and end with net income or loss.
投资者和贷方可能想查看您的损益表，以了解您的企业财务状况如何。毕竟，他们希望在投资公司之前确保您的业务健康。
那么，损益表中包括什么？这是您可能包含的几件事：
- Revenue or income
- Cost of goods sold
- Gross profit
- Expenses
- Taxes
- 净收入or net loss
- 折旧
- EBIT/ebitda
- Other financial costs and gains
如果您想评估一定时期内业务的盈利能力或查看您的销售和净收入（或亏损），请查看损益表是您最好的选择。
2. Balance sheet
您的businessbalance sheet跟踪您公司的财务进步，并分为三个部分：
- 资产
- 负债
- 公平
您的assetsare your business’s items of value and can be tangible (physical) or intangible (non-physical). Things like cash in your checking account or a company car are examples of assets. Assets can be further broken down into two other categories: current assets (e.g., cash) and noncurrent assets (e.g., property).
负债是您欠个人，企业，组织和政府机构的债务。您的负债可以是长期（非流动）或短期（当前）。
您的业务公平is everything you own in the company minus your liabilities (aka debts). Basically, your equity is your assets minus any liabilities you have.
Each balance sheet’s total assets should always equal your total liabilities and equity. If they don’t balance, track down the cause of the discrepancy.
Balance sheets indicate your company’s current and future financial health. Evaluating your balance sheet can give you an idea of where you stand financially.
您的balance sheet can help you:
- 看看您的定价策略是否有效
- 告诉您的营销工作是否有效
- 检测支出中的峰值
3. Cash flow statement
您的cash flow statement，或现金流量的声明，显示出您的小型企业的资金。现金流报表仅记录您拥有的实际现金。
现金流量声明中有三个部分：
- Operations
- 投资
- 财政
您的操作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.
这投资portion of your cash flow statement shows purchases or sales of long-term assets. This section can show whether or not your business is growing.
这财政section of your cash flow statement shows how much money is flowing in and out of your business because of loans, dividends, or debts. When you make payments, the money in your finances section decreases.
现金流量可以是正面的或负面的。如果是积极的话，那意味着您的企业收入比支出更多。你有negative cash flow当您花费的钱超过收入的钱时。
多人（包括您自己）可能想分析您的企业现金流，例如投资者，贷方和供应商。您的现金流量声明有助于确定企业的现金流立场和公司的整体财务状况。
您的statement of cash flows can show you the timing in which money comes in and goes out of your business. By tracking your cash flow, you can create a现金流量预测and help predict future cash flow.
4. Statement of retained earnings
您的statement of retained earnings列出您业务在一段时间结束时的保留收益。那么，保留收入是多少？保留收益是您可以用来投资或偿还负债的利润。
您可以将保留收入的陈述添加到资产负债表中。或者，您可以独立使用保留的收入声明。
这statement of retained earnings might also be known as the statement of owner’s equity, an equity statement, or statement of shareholders’ equity.
一种lthough this statement is not always considered one of the main financial statements, it is still useful for tracking your retained earnings and seeking outside financing.
Create a statement of retained earnings for each accounting period. Keep in mind that your accounting period might be shorter or longer than another business’s period. For example, you might have a monthly accounting period while another company has a quarterly period.
如果您的保留收入陈述是正面的，那么您有钱可以投资于您的业务或还清债务。
To set up your statement of retained earnings, use the retained earnings formula. The formula helps you calculate your retained earnings balance at the end of each period.
Check out the retained earnings formula below:
保留收入=开头保留的收入 +净收入 - 已支付的股息
Beginning earnings are the funds you carry over from your previous accounting period.净收入（或损失）是您企业的收入减去费用。并且，已支付的股息是您分配给股东或所有者（如果适用）的金额。
| 渴望更多有关财务报表的信息？你很幸运。看看我们自由指导，使用财务报表来评估您的业务健康状况, to learn more about the different types of financial statements for your business. |
Financial statements: Pop quiz!
With so much financial statement information thrown at you at once, it can be difficult to keep up. No worries, there’s still plenty of time to master the basics of financial statements.
在下面的迷你POP测验中测试您对四个基本财务报表的知识。请记住，没有窥视答案！
1. Which statement shows your business’s incoming and outgoing cash?
A.保留收入的声明
B. Cash flow forecast
C.损益表
D. Cash flow statement
2.资产负债表的三个部分是什么？
A.资产，负债和权益
B. Debt, liabilities, and assets
C. Assets, cash flow, and liabilities
D.负债，股权和保留收入
3.以下哪项不是保留收益声明的另一个名称？
一种. Statement of shareholders’ equity
B. Shareholders’ statement
C. Equity statement
D. Statement of owner’s equity
4.什么声明也称为损益表？
一种. Balance sheet
b .损益表
C. Cash flow statement
D. Statement of retained earnings
5.哪四个主要财务报表中的哪一项不是？
A.现金流量声明
B.资产负债表
C.操作声明
D. Statement of retained earnings
答案：D，A，B，B，C
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