公司财务之 年度财务报告　Annual Financial Reports

公司财务之 年度财务报告　Annual Financial Reports

财务报告就是报告一个组织内部和外部的开支（both internally and externally）和收益。财政报告可以是每天、每周、每月、每季度或每年。年度报告常常包含损益表、资产负债表、现金流量表和注释。管理层也将提供财政业绩总结（summary of financial results）。

⊙How's the financial report coming?财务报告进展如何？

⊙We're burning the midnight oil to finish the reports on time.我们正在加班加点以使报告准时完成。

⊙Stockholders will be happy to see such a high profit.股东们会很高兴看到高额的利润。

⊙Here you can see the breakdown.你可以看这里的明细表。

⊙We've done our best to accurately report expenses.我们竭尽全力来准确报告开支。

万事俱备

要准备年度财务报告就得先收集所有支持性文件，包含年内所有的资产、负债、支出、收入和现金流（all assets, liabilities, expenditures, revenues and cash flow）。为了保证结算系统的一致性（maintain consistency），月报告内容也要以上述内容为基础。

⊙Can you please send me a copy of all the monthly expenditure reports?你能给我发一份月开支报告吗？

⊙What was our net revenue for the first quarter?第一季度我们的净利润是多少？

⊙We've decreased our liabilities this year.今年我们的负债下降了。

损益表（income statement）

损益表的内容包括销售成本、收益、净利润和一些其他费用。毛利（gross profit）是收益减去商品销售成本，净利润（net income）是毛利减去别的所有费用。公司的规模越大，收益表中包含的项目越多。

⊙Does this number reflect our gross or our net?这个数字反映的是毛利还是净利？

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

就没有什么办法能够把月开支和利润数据通过综合来简化吗？

资产负债表（balance sheet）

资产负债表集中反映资产和债务的状况（status），分为资产（assets）、负债及股东权益（stockholders'equity）两大区域，在经过分录、转账、分类账、试算、调整等会计程序后，以特定日期企业情况为基准，浓缩成一张报表。这份报表反映了企业经营状况，为企业把握经营方向提供了依据。

⊙The balance sheet shows the status of our assets as of June 2009.资产负债表显示的是2009年6月我们的资产状况。

⊙List the company's assets first, later you can put the liabilities.首先列出公司的资产，随后是负债。

现金流量表（cash flow statement）

现金流量表包含三个部分：运营现金流量、投资现金流量和金融活动资金流。该表主要表明权责基础的企业会计系统（accrual-based accounting）内，企业内现金的流向和资金使用情况。

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

通常情况下我们都不把现金流量表包含在年度财务报告之中。

⊙The financial report is missing the cash flow statement.

财务报告缺少现金流量表。

注释（notes）

注释是对上述三种报表内容中的具体信息进行诠释，而且还应包括管理层提供的运营总结（summary of operations）。

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

如果你还不明白，我请你查看在注释中的总结。

⊙The financial statements can be further explained in the notes section.在注释部分对财务报表有进一步的解释。

⊙Our balance is positive, so that's good news.我们的收益上扬，所以是个好消息。

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

总结

年度财务报告是通过损益表、资产负债表、现金流表集中反映企业在一年内的运营状况和收支状态，可以说是企业的年终总结。股东可以充分了解花了多少钱、怎么花的、挣回多少钱、还剩多少钱等，以此来整体把握企业的运营状况。

Words　单词表

accountant会计，会计师

accurately准确，准确的

breakdown明细表

decrease降低，减少

entire全部的，全体的

expense开支，经费

explain解释的

gosh糟了

gross毛的

inbox收件箱

liability负债，债务

net净的，纯的

number数字，数目

reflect反映

revenue收入，收益

section科，单元

stockholder股东

tremendous巨大的，惊人的

Phrases　短语表

a tremendous stroke of luck超好的运气

happen to be碰巧

burn the midnight oil开夜车

have a stroke of luck运气极佳

If you like如果你愿意

in plain English用简单的英语

mean it personal针对个人

month by month逐月

net revenue净利润

on time准时

out of this world好得不得了

put sth together综合

seem impossible看上去不可能

something fishy going on有点不对劲儿

time and time again一次又一次

实景对话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财务报告。我不知道你留意没有，报告中缺少现金流量表。

B：现金流量表？哦，别担心那个。通常情况下我们都不把现金流量表包含在年度财务报告中。

A：哦，我还真不知道。在看报告的过程中我找不到我想要的信息。在哪里我能找到逐月的净收入总额呢？

B：你看了注释部分吗？在注释部分常对财务报表做进一步解释。

A：没有，我需要的信息不是应该体现在现有的报告中吗？

B：是的，里面有一些月利润的表格。你看到了吗？

A：我看了，但很不清晰。会计组中是谁负责财务汇报的汇总？都是猪脑子吗？

B：不好意思，如果你看不懂表格，就去看一下注释，是由简单的英语注释的。

我正好就在会计组中负责报告汇总，我很不喜欢你的评价。

A：哦，对不起。我没有针对个人的意思。我就是觉得要找到我要的信息太麻烦了。就没有什么办法能把一些月开支和利润数据通过综合来简化吗？

B：在报告里面没有。但是我可以告诉你，如果你愿意，我可以给你发一份月开支和利润报告。

实景对话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：财务报告怎么样了？

B：要把它们汇总可得做不少工作，我们挑灯夜战才能准时完成报告。我希望股东们对我们会计师的艰辛工作能够表示感激。

A：他们是否感激会计师我不知道，但是我肯定他们会对高额的利润拍手称快。那些数字都真实吗？

B：是的，我非常肯定。我们已经竭尽所能来准确报告相关费用。我们今年的负债降低而且我们的盈利好得不得了！

A：这些数据反映的是毛利还是净利？

B：净利润，你能相信吗？这么高的净利润看上去都不像是真的，但是我们已经反复核对过数据了。千真万确，这是明细表。

A：我们一季度的净利润是多少？天哪！那和我们去年一年的毛利总额一样多。

你肯定没有可疑之处吗？

B：我想没有。我们只是今年超级幸运。