原始文本

Not every small business owner comes to the role armed with financial expertise. 如果电子表格不是你的强项, 你可以使用QuickBooks这样的工具来帮助你, 或者把平衡账目的工作委托给会计或簿记员.  但无论你是自己动手还是放弃会计职责, a firm grasp on the fundamentals of financial statements is essential to success. 下面我们来仔细看看什么是财务报表, 为什么它们很重要, 以及他们能帮你做什么.   

什么是财务报表?  

Financial statements are financial reports you can use to monitor your business’s finances and assess its financial health. Lenders and investors will want to see your business’s financial statements before making a decision about giving you a loan or investing in your company. 但即使你不寻求外部融资, financial statements are essential tools to help you stay on top of your business’s finances, 为未来做计划, 和现货 潜在的问题.  

的re are three financial statements that work together to create a complete picture of your business’s finances: the 损益表, 资产负债表, 现金流量表. 下面是对每一个的详细介绍.  

1.资产负债表 

你的资产负债表是你业务的快照 资产与负债 at a specific point in time, such as the end of the month, 季度, 或一年. 资产负债表列出以下内容: 

• 流动资产(如现金、应收账款和存货) 

• Long-term assets (such as savings or investments you don’t plan to use or convert to cash for at least one year) 

• Fixed assets (such as equipment, buildings, or vehicles you don’t plan to sell) 

资产负债表还列出: 

• Current liabilities (debts due within 12 months, such as accounts payable, loan payments, 税)  

• 长期负债(到期时间超过12个月的债务) 

• Subtracting your assets from your liabilities will show your owner’s equity or net worth. This reflects the percentage of ownership you have in the company or the profit you’d earn if you sold the business’s assets and paid off its liabilities.  

A 资产负债表 provides a snapshot of your business’s overall financial health. Investors and lenders typically require a 资产负债表 to help them assess your business’s net worth.  

看到一个 资产负债表示例.  

2.)损益表 

也被称为损益表(P&L), the 损益表 records a business’s income and expenses over a specific reporting period, 一般是一个月, 季度, 或一年.  

的re are two main parts to an 损益表: Revenues and Expenses.  

• 收入指的是你的公司在这段时间里赚了多少钱.  
• Expenses indicate how much you spent to run your business over the period shown.  
• Subtract your expenses from your 收入 to get your net operating income.  

For a simple, one-person business, this could be all you need to include. 然而, you can also get a more detailed picture of how your business is doing by incorporating more information into your 损益表. 例如，您可以: 

• Divide 收入 into two parts: operating income (earned from sales of your product or service) and other income (earned from other activities, 比如出售一件设备) 

• 包括销货成本(COGS), or the costs associated with producing and selling your product or 服务. Subtracting COGS from your 收入 shows your gross margin (or gross profit)  

• 包括固定资产折旧. Subtracting depreciation from your net operating income will show your taxable income.  

损益表可以帮助你发现成本的变化, 收入, 以及盈利能力，这样你就可以做出明智的商业决策. 例如, you may think your business is doing well because your 收入 are rising. 然而, if your 损益表 reveals that expenses are growing faster than 收入, you can steer your business back to its previous profit margins by reducing expenses, 提高价格, 或两个.  

看到一个 损益表示例.  

3.现金流量表 

A 现金流量表 shows how much cash goes into and comes out of your business over a specific period. Most small business accounting software can automatically generate a 现金流量表 at the end of each month using the data you’ve input. 现金流量表列出: 

• Cash received (often categorized into cash from operations, investments, financing) 
• Cash paid out (for expenses such as payroll, loan payments, rent, inventory, 税) 

Subtracting your cash paid out from your cash received will show you the amount of cash you have at the end of the statement period.  

现金短缺是小企业倒闭的最大原因. 始终如一地 监控你的现金流 能帮你确保手头有足够的现金支付房租吗, 员工, 税, 以及其他财务义务.  

除了现金流量表, 你还应该做一个12个月的现金流量预测, which forecasts your cash income and outgo and helps you 为未来做计划. Comparing your cash flow projections to your actual statement of cash flows at the end of each month will help you spot trends so you can better manage your cash flow. 例如, 你可以通过及时开票来加速现金流入, delay cash outflows by asking your suppliers for 60- or 90-day payment terms.  

看到一个 现金流量表示例. 

财务报表，一个目标 

你公司的资产负债表, 损益表, 现金流量表 work together to provide a 360-degree view of your business’s financial position. From the nitty-gritty of your monthly cash flows to the big picture of your net worth, financial statements can reveal all you need to know to manage your business’s finances wisely and steer your company toward success.  

皇冠现金官网有 资产负债表, 损益表, 现金流量表 可以用来跟踪企业财务状况的模板. 联系 SCORE业务导师 通过电话、电子邮件或亲自指导.