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How to Read and Understand a Balance Sheet | Business: Explained
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[MUSIC PLAYING] When it comes to understanding a business, few financial statements are more important than the balance
[音樂播放中] 當談到
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sheet.
。
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It offers critical insight into a company's financial health.
它提供了對公司
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It can be used by investors when deciding whether to provide funding, executives when crafting strategy, and employees when working toward organizational goals.
投資者可用它來決定是否提供資金，高階主管可用它來制定策略，而員工則可用它來為實現組織目標而努力。
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The balance sheet is often organized according to the accounting equation, assets equals liabilities plus owner's equity.
資產負債表
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While this is the most common formula, you may encounter variations of it.
雖然這是最
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No matter how the balance sheet is organized, it should always balance.
無論資產負債表如何排列，它都應該始終平衡。
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Assets should always equal liabilities plus owner's equity.
資產應始終
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Owner's equity should always equal assets minus liabilities.
業主權益應始終
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Liabilities should always equal assets minus owner's equity.
負債應始終等於
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If it doesn't balance, it was likely prepared incorrectly.
如果它不平衡，那很可能是編制錯誤。
00:59
Here's a closer look at the balance sheet's key components.
以下是對資產負債表
01:03
An asset is anything a company owns that holds inherent, quantifiable value.
資產是公司
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Assets are typically tallied as positives and broken down into current and non-current assets.
資產通常
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Current assets are anything a company expects to be converted into cash within a year, such as inventory, accounts receivable, and cash and cash
流動資產是
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equivalents.
等價物。
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Non-current assets include long term investments not expected to be converted into cash in the short term, such as patents, goodwill, and buildings and land.
非流動資產包括
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A liability is the opposite of an asset.
負債是
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While an asset is something a company owns, a liability is something it owes.
資產是
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Liabilities are financial and legal obligations to pay a debtor, which is why they're typically tallied as negatives.
負債是支付給債權人的
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Like assets, liabilities are categorized as current or non-current.
和資產一樣，負債也分為流動負債與非流動負債。
01:53
Current liabilities are due to a debtor within one year, including payroll expenses, rent and utility payments, and accounts payable.
流動負債是指在一年內到期的債務，包括薪資支出、租金與水電費支付，以及應付帳款。
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Non-current liabilities are longer term obligations, including provisions for pensions, leases, and deferred tax liabilities.
非流動負債是較長期的義務，包括養老金準備、租賃負債以及遞延稅負債。
02:10
Lastly, owner's equity also known as shareholders' equity, is anything belonging to the owners of a business after liabilities are accounted for.
最後，業主權益（也稱為股東權益）是指在清償所有負債後，屬於企業所有者的剩餘價值。
02:20
If you add up all the resources a business owns, its assets, and subtract all third party claims, its liabilities, the residual leftover is owner's equity.
如果你將企業擁有的所有資源（即資產）加總，再扣除所有第三方求償（即負債），剩下的部分就是業主權益。
02:31
Owner's equity includes two key elements.
業主權益包含兩個關鍵要素。
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The first is money, which is contributed to a business as an investment in exchange for a degree of ownership, typically
第一是資金，即為了換取一定程度的所有權而投入企業的投資，
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represented by shares.
通常以股份表示。
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The second is earnings a company generates over time and retains.
第二是公司隨時間產生並保留的盈餘。
02:47
To see these components in context, here's a balance sheet for a fictional company.
為了讓這些組成要素更具體，這裡有一家虛構公司的資產負債表。
02:52
It tells you the reporting period ended on November 30, 2020, and compares against a similar reporting period from the previous year.
它顯示報告期間截至 2020 年 11 月 30 日，並與前一年的同期報告期間進行比較。
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It also tells you the company's assets totaled $60,173, including $37,232 in current assets,
它也顯示公司的總資產為 60,173 美元，其中包括 37,232 美元的流動資產，
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and $22,941 in non-current assets.
以及 22,941 美元的非流動資產。
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The company's liabilities totaled $16,338, including $14,010 in current liabilities and $2,328 in non-current liabilities.
公司的總負債為 16,338 美元，其中包括 14,010 美元的流動負債與 2,328 美元的非流動負債。
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It retained $45,528 in earnings during the reporting period.
該公司在報告期間保留了 45,528 美元的盈餘。
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Slightly more than it did a year prior.
略高於一年前的表現。
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So how can business professionals use this information?
那麼，商業專業人士該如何運用這些資訊呢？
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While the balance sheet serves different purposes, depending on who reviews it, when reviewed internally, it gives insight into whether a company is
雖然資產負債表因審視者不同而有不同的用途，但當從內部審視時，它能洞察公司是否
03:48
succeeding or failing.
成功或失敗。
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Stakeholders can use that knowledge to double down on successes, correct failures, or pivot toward new opportunities.
利害關係人可運用這些知識來強化成功之處、修正失敗，或轉向新的機會。
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When reviewed externally, it conveys what resources are available to a business and how they're financed, which helps
從外部審視時，它能呈現企業可運用的資源及其融資方式，進而協助
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investors decide whether it's wise to support it financially.
投資人判斷提供財務支持是否明智。
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External auditors can also use the balance sheet to ensure a company complies with the reporting laws it's subject to.
外部審計員亦可運用資產負債表，確保公司遵守適用的申報法規。
04:16
It's important to remember the balance sheet is always based on past data and communicates information as of a specific date.
必須謹記，資產負債表始終以歷史數據為基礎，並呈現截至特定日期的資訊。
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While you can use it to predict performance, past results don't guarantee what will happen in the future.
雖可用於預測績效，但過往成果無法保證未來走勢。
04:31
If you want to learn accounting concepts and principles that illuminate financial statements, explore our online course, financial accounting, and discover
若想學習能闡明財務報表的會計概念與原則，請探索我們的線上課程「財務會計」，並了解
04:40
how you can unlock critical insights into business performance and potential.
如何掌握洞察企業績效與潛力的關鍵。
04:44
[MUSIC PLAYING]
[音樂播放中]

How to Read and Understand a Balance Sheet | Business: Explained

📝 影片摘要

本單元深入解析資產負債表（Balance Sheet）的結構與重要性。資產負債表是評估公司財務健康的關鍵文件，遵循會計恆等式「資產 = 負債 + 業主權益」。影片詳細說明了三大組成要素：資產（流動與非流動）、負債（流動與非流動）及業主權益（投入資金與保留盈餘）。透過虛構公司的實例，展示如何解讀報表數據，並強調其在內部策略制定與外部投資決策中的應用。

📌 重點整理

  • ✓ 資產負債表的核心公式為：資產 = 負債 + 業主權益，這是會計恆等式的體現。
  • ✓ 資產（Assets）指公司擁有的資源，分為流動資產（如現金、應收帳款）與非流動資產（如土地、專利）。
  • ✓ 負債（Liabilities）指公司欠他人的債務，分為流動負債（一年內到期）與非流動負債（長期債務）。
  • ✓ 業主權益（Owner's Equity）是清償負債後剩餘的價值，包含投入的資金與累積的保留盈餘。
  • ✓ 資產負債表必須保持平衡，若資產不等於負債加權益，通常代表編制有誤。
  • ✓ 資產負債表提供公司資源及其融資方式的快照，有助於評估財務健康。
  • ✓ 內部管理者可用報表來強化優勢或修正劣勢；外部投資者則用來判斷是否值得投資。
  • ✓ 資產負債表是基於歷史數據的靜態文件，反映特定日期的狀況，不能完全保證未來表現。
📖 專有名詞百科 ｜點擊詞彙查看維基百科解釋
資產負債表
balance
資產
assets
負債
liabilities
權益
equity
流動的
current
非流動的
non-current
投資者
investors
高階主管
executives
保留
retained
審計員
auditors

🔍 自訂查詢

📚 共 10 個重點單字
balance /ˈbæləns/ noun
A statement of financial position at a specific time.
資產負債表；平衡。
📝 例句
"The balance sheet is often organized according to the accounting equation."
→ 資產負債表通常根據會計恆等式組織。
✨ 延伸例句
"No matter how the balance sheet is organized, it should always balance."
→ 無論資產負債表如何排列，它都應該始終平衡。
assets /ˈæsɛts/ noun
Anything a company owns that holds inherent, quantifiable value.
資產：公司擁有的任何具有內在、可量化價值的東西。
📝 例句
"An asset is anything a company owns that holds inherent, quantifiable value."
→ 資產是公司擁有的任何具有內在、可量化價值的東西。
✨ 延伸例句
"Assets are typically tallied as positives."
→ 資產通常被計算為正數。
liabilities /ˌlaɪəˈbɪlətiz/ noun
Financial and legal obligations to pay a debtor.
負債：支付給債權人的財務和法律義務。
📝 例句
"A liability is something it owes."
→ 負債是公司欠他人的東西。
✨ 延伸例句
"Liabilities are typically tallied as negatives."
→ 負債通常被計算為負數。
equity /ˈɛkwɪti/ noun
Anything belonging to the owners of a business after liabilities are accounted for.
權益：清償負債後，屬於企業所有者的剩餘價值。
📝 例句
"Owner's equity also known as shareholders' equity, is anything belonging to the owners."
→ 業主權益（也稱為股東權益）是指屬於所有者的東西。
✨ 延伸例句
"Owner's equity should always equal assets minus liabilities."
→ 業主權益應始終等於資產減去負債。
current /ˈkʌrənt/ adjective
Refers to assets or liabilities due within one year.
流動的：指在一年內到期的資產或負債。
📝 例句
"Current assets are anything a company expects to be converted into cash within a year."
→ 流動資產是公司預期在一年內轉換為現金的東西。
✨ 延伸例句
"Current liabilities are due to a debtor within one year."
→ 流動負債是在一年內需償還給債權人的債務。
non-current /nɒn ˈkʌrənt/ adjective
Refers to assets or liabilities not expected within one year.
非流動的：指不預期在一年內變現或償還的資產或負債。
📝 例句
"Non-current assets include long term investments not expected to be converted into cash in the short term."
→ 非流動資產包括短期內不預期轉換為現金的長期投資。
✨ 延伸例句
"Non-current liabilities are longer term obligations."
→ 非流動負債是較長期的義務。
investors /ɪnˈvɛstərz/ noun
Individuals or entities that provide funding to a company.
投資者：向公司提供資金的個人或實體。
📝 例句
"It can be used by investors when deciding whether to provide funding."
→ 投資者可用它來決定是否提供資金。
✨ 延伸例句
"It helps investors decide whether it's wise to support it financially."
→ 這有助於投資者判斷提供財務支持是否明智。
executives /ɪɡˈzɛkjʊtɪvz/ noun
High-level managers who craft strategy.
高階主管：制定策略的高級管理人員。
📝 例句
"Executives use it when crafting strategy."
→ 高階主管用它來制定策略。
✨ 延伸例句
"High阶主管利用資產負債表來制定策略。"
→ High阶主管利用資產負債表來制定策略。
retained /rɪˈteɪnd/ verb
Kept by the company rather than distributed.
保留：由公司持有而非分配出去。
📝 例句
"It retained $45,528 in earnings during the reporting period."
→ 該公司在報告期間保留了 45,528 美元的盈餘。
✨ 延伸例句
"The second element of equity is earnings a company generates and retains."
→ 權益的第二個要素是公司產生並保留的盈餘。
auditors /ˈɔːdɪtərz/ noun
Individuals who ensure compliance with reporting laws.
審計員：確保遵守申報法規的人員。
📝 例句
"External auditors can also use the balance sheet to ensure a company complies with the reporting laws."
→ 外部審計員亦可運用資產負債表，確保公司遵守申報法規。
✨ 延伸例句
"Auditors check if the financial statements are accurate."
→ 審計員檢查財務報表是否準確。
🎯 共 10 題測驗

1 According to the video, what is the fundamental accounting equation for a balance sheet? 根據影片，資產負債表的基本會計恆等式是什麼？ According to the video, what is the fundamental accounting equation for a balance sheet?

根據影片，資產負債表的基本會計恆等式是什麼？

✅ 正確！ ❌ 錯誤，正確答案是 B

The video states that the balance sheet is often organized according to the accounting equation: assets equals liabilities plus owner's equity.

影片指出資產負債表通常根據會計恆等式組織：資產等於負債加上業主權益。

2 Which of the following is NOT mentioned as an example of current assets? 下列哪一項未被提及為流動資產的例子？ Which of the following is NOT mentioned as an example of current assets?

下列哪一項未被提及為流動資產的例子？

✅ 正確！ ❌ 錯誤，正確答案是 B

The video lists inventory, accounts receivable, and cash as current assets. Patents are listed as non-current assets.

影片列舉存貨、應收帳款和現金為流動資產。專利則被列為非流動資產。

3 How are liabilities typically tallied on a balance sheet? 負債在資產負債表上通常如何計算？ How are liabilities typically tallied on a balance sheet?

負債在資產負債表上通常如何計算？

✅ 正確！ ❌ 錯誤，正確答案是 B

The video explains that liabilities are typically tallied as negatives because they are obligations to pay a debtor.

影片解釋負債通常被計算為負數，因為它們是支付給債權人的義務。

4 What are the two key elements of owner's equity mentioned in the video? 影片中提到的業主權益的兩個關鍵要素是什麼？ What are the two key elements of owner's equity mentioned in the video?

影片中提到的業主權益的兩個關鍵要素是什麼？

✅ 正確！ ❌ 錯誤，正確答案是 B

Owner's equity includes money contributed to the business and earnings retained by the company over time.

業主權益包含投入企業的資金以及公司隨時間保留的盈餘。

5 What was the total amount of assets for the fictional company in the example? 範例中虛構公司的總資產是多少？ What was the total amount of assets for the fictional company in the example?

範例中虛構公司的總資產是多少？

✅ 正確！ ❌ 錯誤，正確答案是 D

The video states the company's assets totaled $60,173.

影片指出該公司的總資產為 60,173 美元。

6 Which category of liabilities includes payroll expenses and rent payments? 哪一類負債包含薪資支出和租金支付？ Which category of liabilities includes payroll expenses and rent payments?

哪一類負債包含薪資支出和租金支付？

✅ 正確！ ❌ 錯誤，正確答案是 B

Current liabilities are due within one year and include payroll expenses, rent, and utility payments.

流動負債是在一年內到期的，包含薪資支出、租金與水電費支付。

7 Who can use the balance sheet to decide whether to provide funding? 誰可以使用資產負債表來決定是否提供資金？ Who can use the balance sheet to decide whether to provide funding?

誰可以使用資產負債表來決定是否提供資金？

✅ 正確！ ❌ 錯誤，正確答案是 C

Investors use the balance sheet to decide whether to provide funding to the company.

投資者使用資產負債表來決定是否向公司提供資金。

8 What does it mean if a balance sheet does not balance? 如果資產負債表不平衡，這意味著什麼？ What does it mean if a balance sheet does not balance?

如果資產負債表不平衡，這意味著什麼？

✅ 正確！ ❌ 錯誤，正確答案是 C

If the balance sheet doesn't balance (Assets != Liabilities + Equity), it was likely prepared incorrectly.

如果資產負債表不平衡（資產 != 負債 + 權益），那很可能是編制錯誤。

9 According to the video, what is a limitation of the balance sheet? 根據影片，資產負債表的一個限制是什麼？ According to the video, what is a limitation of the balance sheet?

根據影片，資產負債表的一個限制是什麼？

✅ 正確！ ❌ 錯誤，正確答案是 B

The balance sheet is always based on past data and does not guarantee what will happen in the future.

資產負債表總是基於歷史數據，不能保證未來會發生什麼。

10 What is the definition of a 'liability' provided in the video? 影片中提供的「負債」定義是什麼？ What is the definition of a 'liability' provided in the video?

影片中提供的「負債」定義是什麼？

✅ 正確！ ❌ 錯誤，正確答案是 B

The video defines a liability as something a company owes, the opposite of an asset.

影片將負債定義為公司欠他人的東西，是資產的相反。

測驗完成！得分： / 10

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