2014美國(guó)CPA復(fù)習(xí)指導(dǎo)：美國(guó)CPA相關(guān)的金融英語指導(dǎo)

　　如何才能學(xué)好英語，成為眾多考生頭疼的問題，針對(duì)2014年美國(guó)CPA考生的英語學(xué)習(xí)問題，網(wǎng)校進(jìn)行了整理，希望對(duì)大家有所幫助。

　　Financial Statements財(cái)務(wù)報(bào)告

　　A financial statement is a written record of the financial condition of a company for its fiscal year. It consists of a balance sheet and an income statement（also called a profit and loss statement or “P&L”）。 A balance sheet is a snapshot of the financial affairs of a company at a given point in time， unlike a P&L which shows the results of operations over a period of time. It lists the assets of the company on the left side and liabilities on the right side. When a company is solvent its assets exceed its liabilities， and that figure， called the net worth of the company， also appears on the right side of a balance sheet. The basic components of a P&L statement are money received from sales and other sources along with the amount paid out for expenses， taxes， and other costs. The difference between the two is called the “bottom line.” If there is more income than expense， the bottom line is profit， if not， there is a loss.

　　一份財(cái)務(wù)報(bào)告是公司在一個(gè)財(cái)務(wù)年度中關(guān)于財(cái)務(wù)狀況的書面記錄。它包括資產(chǎn)負(fù)債表和收益表（也被稱作損益表）。資產(chǎn)負(fù)債表是對(duì)公司在某一特定時(shí)刻上財(cái)務(wù)的大體狀況，而損益表展示了公司在一段時(shí)間內(nèi)的運(yùn)營(yíng)成果。資產(chǎn)負(fù)債表的左側(cè)列出公司的資產(chǎn)，右側(cè)為負(fù)債。當(dāng)公司的資產(chǎn)大于負(fù)債則具備償債能力，兩者的差額稱作公司凈值，也被列在資產(chǎn)負(fù)債表的右側(cè)。損益表的基礎(chǔ)組成部分是已到貨款和其他收益并帶有付出的費(fèi)用，稅金和其他成本。兩者的區(qū)別被 稱作“底線”。如果收益大于費(fèi)用，底線是利潤(rùn)，如果相反，那就是虧損。

　　生詞表：fiscal a.財(cái)政的 六級(jí)詞匯