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【周周记（二）：财务会计学习（16）】

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财务报告

Financial Report

一、财务报告的定义与目标

I. Definition and Objectives of Financial Reporting

定义：财务报告是企业对外提供的反映其某一特定日期财务状况和某一会计期间经营成果、现金流量等会计信息的文件。

Definition: Financial reports are documents provided externally by companies, reflecting their financial position on a specific date and operating results, Cash Flows, etc., during an accounting period.

目标：向财务报告使用者（如投资者、债权人、政府部门等）提供决策有用的信息，反映企业管理层受托责任的履行情况。

Objective: To provide decision-useful information to users of financial reports (such as investors, creditors, government departments, etc.) and reflect the fulfillment of the management's fiduciary responsibilities.

二、财务报告的组成

II. Components of Financial Reports 财务报告包括 财务报表 和 其他应当在财务报告中披露的相关信息和资料，其中财务报表是核心。

Financial reports consist of financial statements and other information and materials that should be disclosed , with the former being the core.

财务报表

Financial Statements

基本组成：

Basic Composition:

资产负债表（静态报表）：反映企业在某一特定日期的财务状况（资产、负债、所有者权益）。

Balance Sheet (Static Statement): Reflects the company's financial position (assets, liabilities, owner's equity) on a specific date.

利润表（动态报表）：反映企业在一定会计期间的经营成果（收入、费用、利润）。

Income Statement (Dynamic Statement): Reflects the company's operating results (revenue, expenses, profit) during an accounting period.

现金流量表（动态报表）：反映企业在一定会计期间现金及现金等价物的流入和流出。

Cash Flow Statement (Dynamic Statement): Reflects the inflow and outflow of cash and cash equivalents during an accounting period.

所有者权益变动表：反映所有者权益各组成部分当期的增减变动情况。

Statement of Changes in Equity : Reflects the changes in each component of owner's equity during the period.

附注：对财务报表的编制基础、遵循的会计准则、重要会计政策和会计估计等的详细说明。

Notes : Detailed explanations of the basis for preparing financial statements, accounting standards followed, important accounting policies, and estimates.

其他信息

Other Information

管理层讨论与分析（MD&A）、审计报告、企业社会责任报告等（非强制，但需按规定披露）。

Management's Discussion and Analysis (MD&A), audit reports, corporate social responsibility reports, etc. (Not mandatory, but need to be disclosed as required.)

三、财务报表的具体内容

III. Specific Contents of Financial Statements

资产负债表

Balance Sheet

结构：采用“资产＝负债＋所有者权益”的平衡公式。

Structure: Uses the balanced formula "Assets = Liabilities + Owner's Equity".

主要项目：

Main Items:

资产：流动资产（如货币资金、应收账款、存货）、非流动资产（如固定资产、无形资产、长期股权投资）。

Assets : Current assets (such as cash, accounts receivable, inventory) and non-current assets (such as fixed assets, intangible assets, long-term equity investments).

负债：流动负债（如短期借款、应付账款）、非流动负债（如长期借款、应付债券）。

Liabilities : Current liabilities (such as short-term loans, accounts payable) and non-current liabilities (such as long-term loans, bonds payable).

所有者权益：实收资本、资本公积、盈余公积、未分配利润。

Owner's Equity : Paid-in capital, capital reserve, surplus reserve, undistributed profits.

利润表

Income Statement

结构：以“收入－费用＝利润”为基础，分步计算营业利润、利润总额和净利润。

Structure: Based on "Revenue - Expenses = Profit", it calculates operating profit, total profit, and net profit step by step.

Main Items:

营业收入、营业成本、税金及附加、期间费用（销售费用、管理费用、财务费用）、投资收益、公允价值变动损益、资产减值损失、营业外收支、所得税费用。

Operating revenue, operating costs, taxes and surcharges, period expenses (selling, administrative, and financial expenses), investment income, fair value changes, asset impairment losses, non-operating income and expenses, income tax expenses.

综合收益总额：净利润 + 其他综合收益（如外币报表折算差额、可供出售金融资产公允价值变动）。

Total Comprehensive Income : Net profit + Other comprehensive income (such as foreign currency translation differences, fair value changes in available-for-sale financial assets).

现金流量表

Cash Flow Statement

分类：

Classification:

经营活动现金流量：与日常经营相关的现金流入/流出（如销售商品、支付工资）。

Operating Cash Flows : Cash inflows/outflows related to daily operations (such as sales of goods, payment of wages).

投资活动现金流量：与长期资产购建和对外投资相关的现金流入/流出（如购买固定资产、收回投资）。

Investing Cash Flows : Cash inflows/outflows related to the acquisition of long-term assets and external investments (such as purchase of fixed assets, recovery of investments).

筹资活动现金流量：与资本及债务筹集相关的现金流入/流出（如发行股票、偿还借款）。

Financing Cash Flows : Cash inflows/outflows related to the raising of capital and debt (such as issuance of shares, repayment of loans).

所有者权益变动表

Statement of Changes in Equity

内容：反映所有者权益各项目的期初与期末余额及其调节情况，包括净利润、直接计入所有者权益的利得和损失、股东投入资本、利润分配等。

Content: Reflects the opening and closing balances and adjustments of each component of owner's equity, including net profit, gains and losses directly recorded in owner's equity, capital invested by shareholders, profit distribution, etc.

附注

Notes

核心内容：

Core Content:

企业基本情况、财务报表编制基础、遵循的会计准则声明。

Basic situation of the enterprise, basis for preparing financial statements, and declaration of compliance with accounting standards.

重要会计政策（如收入确认时点、存货计价方法）和会计估计（如坏账准备计提比例）。

Important accounting policies (such as revenue recognition timing, inventory valuation methods) and estimates (such as bad debt provision ratio).

或有事项、资产负债表日后事项、关联方交易等重要事项的披露。

Disclosure of contingent matters, post - balance - sheet events, related - party transactions, and other important matters.

报表中重要项目的明细说明（如应收账款账龄分析）。

Detailed explanations of important items in the statements (such as accounts receivable aging analysis).

四、财务报告的编制要求

IV. Preparation Requirements for Financial Reports

真实可靠：以实际发生的交易或事项为依据。

True and Reliable : Based on actual transactions or events.

全面完整：涵盖所有重要信息，不得遗漏。

Comprehensive and Complete : Covers all important information without omission.

前后一致：会计政策和会计估计在不同期间保持一致。

Consistent : Maintains consistency in accounting policies and estimates across different periods.

及时编报：按规定的时间（如年度、半年度、季度）编制并对外披露。

Timely Reporting : Prepared and disclosed externally within the stipulated time (such as annually, semi - annually, quarterly).

五、财务报告的作用

V. Functions of Financial Reports

投资者：评估企业盈利能力和投资风险。

Investors : Assess the company's profitability and investment risks.

债权人：判断企业偿债能力。

Creditors : Judge the company's debt - repayment ability.

管理层：分析经营成果，优化决策。

Management : Analyze operating results and optimize decisions.

政府部门：监管企业合规性，统计经济数据。

Government Departments : Supervise corporate compliance and collect economic data.

通过财务报告，使用者可全面了解企业的财务状况、经营成果和现金流量，为经济决策提供依据。

Through financial reports, users can fully understand the company's financial position, operating results, and cash flows, providing a basis for economic decision - making.

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