A financial statement is a written record of the financial condition of a company for its fiscal1 year. It consists of a balance sheet and an income statement . A balance sheet is a snapshot of the financial affairs of a company at a given point in time, unlike a PL 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 solvent2 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 components3 of a PL statement are money received from sales and other sources along with the amount paid out for expenses, taxes, and other cosplayts. 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.
一份財務報告是公司在一個財務年度中關于財務情況的書面記錄。它包含資產負債表和收益表（也被稱作損益表）。資產負債表是對公司在某一特定時刻上財務的大體情況，而損益表展示了公司在一段時間內的運營成就。資產負債表的左邊列出企業的資產，右邊為負債。當企業的資產大于負債則擁有償債能力，兩者的差額稱作公司凈值，也被列在資產負債表的右邊。損益表的基礎組成部分是已到貨款和其他收益并帶有付出的成本，稅金和其他本錢。兩者有什么區別被 稱作底線。假如收益大于成本，底線是收益，假如相反，那就是虧損