The balance sheet provides a snapshot of a company's financial health by listing its assets, liabilities, and equity at a specific moment.
واژه در 30 ثانیه
- Snapshot of a company's financial position at a specific point.
- Lists assets, liabilities, and equity.
- Fundamental accounting equation: Assets = Liabilities + Equity.
Overview
资产负债表（Balance Sheet）是财务报表中最重要的组成部分之一，它提供了一个公司在特定时间点的财务健康状况的全面视图。它本质上是一个“静态”报表，因为它反映的是某一特定时刻的情况，而不是一段时间内的经营活动。资产负债表遵循会计基本恒等式：资产 = 负债 + 股东权益。这表明公司的所有资产都是通过债务（负债）或所有者投资（股东权益）来融资的。
资产负债表通常用于分析公司的偿债能力、流动性和资本结构。投资者、债权人和管理层都依赖它来评估公司的财务稳定性和潜在风险。例如，分析师会比较不同时期的资产负债表，以识别趋势和变化。它也是计算各种财务比率（如流动比率、速动比率、资产负债率）的基础。
在商业和金融领域，资产负债表是必不可少的。它经常出现在公司的年度报告、财务报表发布会、投资分析报告以及商业计划书中。银行在审批贷款时会仔细审查公司的资产负债表，以评估其还款能力。税务机关也可能需要查阅资产负债表来核实纳税信息。在会计学课堂上，资产负债表是学习会计原理的核心内容。
与资产负债表最常一起提及的报表是利润表（Income Statement）和现金流量表（Cash Flow Statement）。利润表反映公司在一段时间内的经营业绩（收入、费用和利润），而现金流量表则追踪同一时期内现金的流入和流出。资产负债表是“时点”报表，而利润表和现金流量表是“时期”报表。三者共同构成了公司的完整财务图景。
مثالها
这家公司最新的资产负债表显示，其流动资产大幅增加。
businessThe company's latest balance sheet shows a significant increase in its current assets.
在分析一家公司的投资价值时，资产负债表是必不可少的参考文件。
financeThe balance sheet is an essential reference document when analyzing a company's investment value.
他拿出公司的资产负债表，想看看我们有多少现金。
informal business discussionHe pulled out the company's balance sheet, wanting to see how much cash we had.
学术研究中，资产负债表的结构和变化趋势常被用作实证分析的数据来源。
academicIn academic research, the structure and trend changes of the balance sheet are often used as data sources for empirical analysis.
ترکیبهای رایج
عبارات رایج
资产负债表日
Balance Sheet Date
合并资产负债表
Consolidated Balance Sheet
资产负债率
Debt-to-Asset Ratio
اغلب اشتباه گرفته میشود با
The Income Statement reports a company's financial performance over a specific period (e.g., a quarter or year), showing revenues, expenses, and net income. The Balance Sheet, conversely, is a snapshot at a single point in time.
The Cash Flow Statement tracks the movement of cash both into and out of a company over a period, categorized into operating, investing, and financing activities. The Balance Sheet shows the cash balance at a specific point, but not its flow over time.
الگوهای دستوری
How to Use It
نکات کاربردی
The term '资产负债表' (Balance Sheet) is formal and primarily used in financial, accounting, and business contexts. It is not typically used in casual, everyday conversation unless discussing personal finance in a very structured way.
اشتباهات رایج
Confusing the balance sheet's 'snapshot' nature with the income statement's 'period' performance. Forgetting that assets must always equal liabilities plus equity.
Tips
Understand Assets, Liabilities, Equity
Grasp the core components: what the company owns (assets), what it owes (liabilities), and the owners' stake (equity).
Static Snapshot, Not Performance
Remember the balance sheet shows a single point in time, unlike the income statement which shows performance over a period.
Global Financial Language
The balance sheet is a universal concept in global finance, crucial for international business communication.
ریشه کلمه
The term '资产负债表' literally translates to 'Assets-Liabilities-Equity Table'. It reflects the core components listed in the statement.
بافت فرهنگی
In Chinese business culture, understanding and presenting financial statements like the balance sheet accurately is crucial for building trust and demonstrating financial discipline.
راهنمای حفظ
Imagine a scale ('平衡') where Assets are on one side, and Liabilities + Equity are on the other, always balanced.
سوالات متداول
4 سوال资产是指公司拥有或控制的、预期会带来经济利益的资源。这包括现金、应收账款、存货、设备、建筑物等有形和无形项目。
负债是公司对外部的经济义务，需要未来用资产或服务来偿还，如应付账款、贷款等。股东权益代表公司所有者对公司净资产的要求权，即资产减去负债后的剩余部分。
因为它只反映特定日期（如6月30日）的财务状况，而不是一段时间内的经营活动。它就像一张照片，记录了那一刻的财务状态。
投资者、债权人（如银行）、公司管理层、分析师以及监管机构等都会使用资产负债表来评估公司的财务状况和经营表现。
خودت رو بسنج
在特定的日期，公司记录其财务状况的报表是_______。
资产负债表（Balance Sheet）是反映特定时点财务状况的报表。
以下哪个公式是资产负债表的基础？
资产负债表的核心是会计恒等式：资产等于负债加上股东权益。
公司 / 财务状况 / 资产负债表 / 显示 / 在特定日期
这个句子结构清晰，逻辑正确，符合资产负债表的定义。
امتیاز: /3
Summary
The balance sheet provides a snapshot of a company's financial health by listing its assets, liabilities, and equity at a specific moment.
- Snapshot of a company's financial position at a specific point.
- Lists assets, liabilities, and equity.
- Fundamental accounting equation: Assets = Liabilities + Equity.
Understand Assets, Liabilities, Equity
Grasp the core components: what the company owns (assets), what it owes (liabilities), and the owners' stake (equity).
Static Snapshot, Not Performance
Remember the balance sheet shows a single point in time, unlike the income statement which shows performance over a period.
Global Financial Language
The balance sheet is a universal concept in global finance, crucial for international business communication.
مثالها
4 از 4这家公司最新的资产负债表显示，其流动资产大幅增加。
The company's latest balance sheet shows a significant increase in its current assets.
在分析一家公司的投资价值时，资产负债表是必不可少的参考文件。
The balance sheet is an essential reference document when analyzing a company's investment value.
他拿出公司的资产负债表，想看看我们有多少现金。
He pulled out the company's balance sheet, wanting to see how much cash we had.
学术研究中，资产负债表的结构和变化趋势常被用作实证分析的数据来源。
In academic research, the structure and trend changes of the balance sheet are often used as data sources for empirical analysis.
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