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Balance Sheet vs. Profit and Loss Statement: Key Differences Explained
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hello everybody Welcome or welcome back to my YouTube channel if you are new here then welcome my name is Rachel and
大家好，歡迎來到我的 YouTube 頻道，或是歡迎回來。如果你是新朋友，歡迎你。我的名字是 Rachel，
00:07
I am a disruptor in the accounting industry I'm disrupting what it means to be an accountant what it feels like to
我是會計產業的破壞者。我正在重新定義身為會計師的意義、擁有會計師的感覺，
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have an accountant and showing you the behind the scenes of what running and accountancy practice looks like I create
並向你展示經營會計師事務所的幕後實況。我創作
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completely free long and short form content across YouTube Tik Tok and Instagram and so I would love to see
完全免費的長短影音內容，涵蓋 YouTube、TikTok 和 Instagram，所以我非常希望看到
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there where I share daily behind the scenes content of what it's like to scale of business you can use the links
我在那裡分享關於擴展業務的每日幕後花絮。你可以使用這支影片描述中的連結
00:32
in the description of this video to find me everywhere that you consume content my content is literally the content that
在你消費內容的任何地方找到我。我的內容正是我在至今旅程中不同階段
00:38
I needed at different parts of my journey so far and so this content is literally by me for you so any content
所需要的內容，所以這完全是「我為你」打造的內容。因此，如果你有任何
00:45
requests that you've got just pop them in the comment section and that drives the content that I bring you guys next
內容請求，請直接留言在評論區，這將驅動我下次帶給大家的內容。
00:51
in today's video I'm talking all about the balance sheet the profit and loss and actually explaining the key
在今天的影片中，我將全面講解資產負債表、損益表，並實際解釋
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differences between the two so if you're a business owner if you are training to be an accountant I'm going to be running
兩者之間的關鍵差異。所以如果你是企業主，或是正在受訓成為會計師，我將帶你
01:05
you through everything that you need to know to understand the difference between your profit and loss statement
了解你需要知道的一切，以理解你的損益表
01:10
and your balance sheet when you're looking at financial statements for your business there are three main types that
和資產負債表之間的區別。當你查看企業的財務報表時，有三種主要類型
01:17
you will issue on a regular basis the balance sheet the profit and loss which is sometimes called a p&l or a cash flow
你會定期發布：資產負債表、損益表（有時稱為 P&L）或現金流量表。
01:23
statement of these three it is the profit and loss statement and the balance sheet that will most commonly be
在這三者中，最常被
01:29
confused confused for each other without them both however it would be much harder to gain insight into how your
彼此混淆的就是損益表和資產負債表。然而，若沒有這兩者，要洞察你的
01:35
company is performing so let's take a deep dive into the similarities the differences between the two and the
公司表現如何將會困難得多。所以讓我們深入探討兩者的相似之處、差異，以及
01:41
relationship that the two have with each other through this you will get some clarity on how your business is really
兩者之間的關係。透過這個過程，你將對自己業務的真實
01:48
performing so let's kick things off by looking at the balance sheet and what the balance sheet actually is a balance
表現有更清晰的了解。那麼，讓我們從了解資產負債表及其真實定義開始。資產
01:55
sheet which is also sometimes referred to as the statement of financial position is a a financial statement that
負債表（有時也稱為財務狀況表）是一份財務報表，
02:01
reports on a company's assets liabilities and shareholders equity and it's used to gather information across a
用於報告公司的資產、負債和股東權益，並用來收集跨越一個...
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set financial reporting period for example on a monthly quarterly or annual basis the balance sheet provides a
設定財務報表期間，例如按月、按季或按年編制。資產負債表提供
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financial snapshot at a given moment in time therefore it doesn't actually show day-to-day transactions or the current
特定時間點的財務快照，因此它實際上並不顯示日常交易或當前
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profitability of your business however many of its figures relate to or are affected by the state of play within
的企業獲利能力。然而，其許多數字與該給定日期的
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your profit and loss transactions on that given date so what is going to be included under the assets liabilities
損益交易狀況相關或受其影響。那麼，在該財務報表中，資產、負債
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and equity on that financial report assets can be thought of as anything that your company owns and so that will
和股東權益項下會包含什麼呢？資產可被視為公司擁有的任何東西，因此將
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include things like Machinery equipment property or cash on hand essentially it's anything that has a value to your
包含機械、設備、房地產或手頭現金等事物。本質上，它是任何對公司
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company liabilities can be in the form of debt accounts payable which is people who owe you money or money owed to
具有價值的東西。負債可以是債務形式、應付帳款（即欠你錢的人）或欠供應商的款項，而負債是公司欠他人的款項。最後，讓我們談談股東
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suppliers and Li ities are something that your company owes to somebody else finally let's chat about shareholders
權益，這是從資產中扣除負債後得到的數字，它代表
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Equity so this is the number that you will get to after subtracting your liabilities from your assets and this is
權益，這是從資產中扣除負債後得到的數字，它代表
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a representation of what would be given to shareholders if the business was liquidated so assets were sold and all
如果企業清算（即資產出售且所有
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of your debts were paid so your balance sheet is a statement of your assets and your liabilities and the difference
債務償還）時，將分配給股東的金額。因此，你的資產負債表是資產和負債的報表，而
03:25
between your assets and liabilities is your shareholders funds so so next up what is a profit and loss statement a
資產與負債之間的差額就是你的股東資金。接下來，什麼是損益表？損益表將包含企業收入、支出和總生產成本的摘要。損益表可用於了解公司通過降低成本或提高售價來創造更多收入的能力。公司的損益表顯示在一段特定時間內（通常按月、按季或按年，取決於公司的會計架構）生產的多個因素。通常，損益表包含的類別比資產負債表更多，這些類別包括
03:33
profit and loss statement will include a summary of income expenses and total costs of production for a business the
和損益表聽起來可能相似，但有一些非常重要的差異需要考慮。那麼，讓我們從主要差異開始：資產負債表報告的是特定時間點的資產、負債和股東權益。
03:40
profit and loss statement can be used to understand a company's ability to produce more Revenue by either reducing
損益表可用於了解公司透過降低成本或提高售價來創造更多營收的能力
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costs or increasing sales prices a company's p&l statement shows multiple factors of producing over a set period
成本或提高售價。公司的損益表顯示在特定期間內生產的多項因素
03:54
of time generally by month by quarter or year depending on the company's accounting structure usually a profit
期間，通常按月、按季或按年，取決於公司的會計架構。通常一份損益
04:01
and loss statement will include several more categories than the balance sheet and these will include things like
表會比資產負債表包含更多類別，例如
04:05
income from sales costs of goods sold marketing and advertising taxes and the list goes on so whilst the balance sheet
銷售收入、銷貨成本、行銷與廣告、稅金等等。因此，雖然資產負債表
04:14
and the profit and loss statement might sound similar there are some really important differences to consider so
和損益表聽起來可能相似，但有一些非常重要的差異需要考慮。那麼，讓我們從主要差異開始：資產負債表報告的是特定時間點的資產、負債和股東權益。
04:20
let's kick off with the main one the balance sheet reports on the assets liabilities and shareholder Equity at a
讓我們從主要差異開始：資產負債表報告的是特定時間點的資產、負債和股東權益
04:27
specific point in time while a profit statement summarizes a company's revenues costs and expenses during a
特定時間點，而損益表則彙總了公司在一段
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specific period of time next up is the order of preparation the first thing to consider is the order in which these
特定期間內的營收、成本與費用。接下來是編製順序，首先要考慮的是這些
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statements are prepared the three financial statements work coherently together to create a fully holistic view
報表的編製順序。這三張財務報表相互協作，共同構建出公司及其財務狀況的
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of the company and its financial position they have to be prepared in a particular order since the information
完整全貌。它們必須按照特定順序編製，因為其中一張報表的資訊
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from one affects the others first up the profit and loss statement will be prepared so that's all income and
會影響其他報表。首先是編製損益表，將所有收入和
04:59
expenses are added together to gather the net income that net income then becomes a retained earnings line item on
費用加總以得出淨利。該淨利接著成為資產負債表上的
05:05
the balance sheet which is used to locate the final cash balance for that particular period that cash balance from
保留盈餘科目，用於確定該特定期間的最終現金餘額。資產負債表上的該現金餘額
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the balance sheet then also appears in the cash flow statement next up the balance sheet and profit and loss
也會出現在現金流量表中。接下來，資產負債表和損益表
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statement yield very different information so one the balance sheet contains what belongs to the company
提供了截然不同的資訊：資產負債表包含公司所擁有的
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while the other the profit and loss statement shows how those earnings were spent because each financial statement
而損益表則顯示這些收益是如何被消耗的。由於每張財務報表
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includes different information each one will also provide different insights about the company and its
包含的資訊不同，每張報表也將提供關於公司及其
05:34
finances so when looking at the balance sheet an investor will be able to gain a snapshot into how effectively a
財務的不同洞察。因此，當投資人檢視資產負債表時，便能一窺公司管理層
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company's management uses its resources the balance sheet provides a snapshot of what a company owns and owes as well as
如何有效運用其資源。資產負債表提供了公司擁有與欠負，以及
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the amount invested by shareholders from the balance sheet an investor also could understand how company Revenue has grown
股東投入資金的快照。從資產負債表中，投資人也能了解公司營收過去的
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in the past as well as what assets the company currently possesses and what debt has been incurred by doing that
成長情況，以及公司目前擁有的資產和承擔的債務。藉由這樣做，
05:59
this will allow someone to understand the liquidity of the business at a certain point in time as we touched on
這將讓人在特定時間點了解企業的流動性。正如我們先前
06:05
before the profit and loss statement then provides information about whether a company can generate profit by
提到的，損益表接著提供了關於公司能否透過
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increasing Revenue reducing costs or doing both so by looking at profit and loss an investor could figure out your
增加營收、降低成本或兩者並行來創造利潤的資訊。因此，透過檢視損益表，投資人可以看出
06:17
company's ability to increase profits based on a growth in sales as opposed to your costs and therefore understand your
公司在銷售成長的基礎上提升利潤的能力（相對於成本），進而了解
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company's overall financial performance that was a very quick deep dive into a profit and loss and a balance sheet and
公司整體的財務表現。以上是對損益表與資產負債表的快速深入探討，以及
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so that is a wrap for today today we've covered off the balance sheet the profit and loss the similarities the
以上就是今天的全部內容，我們今天涵蓋了資產負債表、損益表、它們的相似之處、
06:38
differences and how you can use them to interpret different information in your business please do let me know in the
差異之處，以及如何運用它們來解讀您企業中的不同資訊。請務必在留言區告訴我，
06:45
comments section what you found the most helpful thank you so much for spending some time with me today and I hope to
哪些部分對您最有幫助。非常感謝您今天花時間與我共度，希望很快能
06:51
see you again very soon
再次見到您。

Balance Sheet vs. Profit and Loss Statement: Key Differences Explained

📝 影片摘要

本單元深入探討了資產負債表（Balance Sheet）與損益表（Profit and Loss Statement, P&L）這兩種關鍵的財務報表，並詳細解釋了它們之間的差異。資產負債表提供特定時間點的公司財務快照，列出資產、負債和股東權益，反映公司擁有的資源、對外欠款以及股東的投資。而損益表則彙總了特定期間內的營收、成本和費用，用以評估公司的獲利能力和營運績效。影片強調，這兩份報表雖然常被混淆，但它們的編制順序和提供的資訊截然不同，損益表的淨利會影響資產負債表的保留盈餘，兩者共同構成了對公司財務狀況的完整理解。

📌 重點整理

  • ✓ 資產負債表（Balance Sheet）提供特定時間點的財務快照。
  • ✓ 損益表（Profit and Loss Statement, P&L）報告特定期間內的營收、成本與費用。
  • ✓ 資產負債表包含資產（公司擁有的）、負債（公司欠的）和股東權益（資產減去負債）。
  • ✓ 損益表用於評估公司的獲利能力，關注收入如何產生。
  • ✓ 損益表的淨利會影響資產負債表的保留盈餘。
  • ✓ 兩者是理解公司財務表現的基礎，但提供不同層面的資訊。
  • ✓ 資產負債表揭示公司資源管理和償債能力。
  • ✓ 損益表展示公司透過營收和成本控制來創造利潤的能力。
📖 專有名詞百科 ｜點擊詞彙查看維基百科解釋
財務報表是提供公
financial statements
一份報告公司在特
balance sheet
一份總結特定時期
profit and loss
公司擁有的
assets
公司未來有義務將
liabilities
公司在扣除負債後
shareholders equity
公司主要業務相關
revenue
企業在營運中所產
expenses
公司在從收入中扣
net income
未作為股息支付而
retained earnings

🔍 自訂查詢

📚 共 10 個重點單字
financial statements /faɪˈnænʃəl ˈstɛɪtmənts/ noun
A financial statement is a set of documents that provides a quantitative summary of a company's financial activities.
財務報表是提供公司財務活動量化摘要的一組文件。
📝 例句
"When you're looking at financial statements for your business there are three main types that you will issue on a regular basis."
→ 當您查看企業的財務報表時，有三種主要類型是您會定期發布的。
✨ 延伸例句
"Investors rely on financial statements to make informed decisions."
→ 投資者依賴財務報表來做出明智的決策。
balance sheet /ˈbæləns ʃiːt/ noun
A financial statement that reports a company's assets, liabilities, and shareholders' equity at a specific point in time.
一份報告公司在特定時間點的資產、負債和股東權益的財務報表。
📝 例句
"so let's kick things off by looking at the balance sheet and what the balance sheet actually is."
→ 那麼，讓我們從了解資產負債表及其真實定義開始。
✨ 延伸例句
"The balance sheet shows a company's financial health on a given day."
→ 資產負債表顯示公司在特定日期的財務健康狀況。
profit and loss /ˈprɒfɪt ənd lɒs/ noun
A financial statement that summarizes the revenues, expenses, and costs incurred during a specific period.
一份總結特定時期內收入、支出和費用的財務報表。
📝 例句
"the profit and loss and actually explaining the key differences between the two."
→ 講解資產負債表、損益表，並實際解釋兩者之間的關鍵差異。
✨ 延伸例句
"The profit and loss statement reveals whether a company is making money."
→ 損益表揭示公司是否正在賺錢。
assets /ˈæsɛts/ noun
Resources owned by a company that have economic value and are expected to provide future benefits.
公司擁有的、具有經濟價值並預期能提供未來效益的資源。
📝 例句
"assets can be thought of as anything that your company owns and so that will include things like Machinery equipment property or cash on hand."
→ 資產可被視為公司擁有的任何東西，因此將包含機械、設備、房地產或手頭現金等事物。
✨ 延伸例句
"Cash, inventory, and equipment are all considered assets."
→ 現金、庫存和設備都被視為資產。
liabilities /ˌlaɪəˈbɪlətiz/ noun
Obligations of a company to transfer economic benefits to other entities or individuals in the future.
公司未來有義務將經濟利益轉移給其他實體或個人的債務。
📝 例句
"liabilities can be in the form of debt accounts payable which is people who owe you money or money owed to suppliers."
→ 負債可以是債務形式、應付帳款（即欠你錢的人）或欠供應商的款項。
✨ 延伸例句
"Loans and accounts payable are common liabilities."
→ 貸款和應付帳款是常見的負債。
shareholders equity /ˈʃɛərhəʊldərz ˈɛkwəti/ noun
The residual interest in the assets of a company after deducting liabilities; represents the owners' stake.
公司在扣除負債後對資產的剩餘權益；代表所有者的股份。
📝 例句
"finally let's chat about shareholders Equity so this is the number that you will get to after subtracting your liabilities from your assets."
→ 最後，讓我們談談股東權益，這是從資產中扣除負債後得到的數字。
✨ 延伸例句
"Shareholders' equity increases with retained earnings and new stock issuance."
→ 股東權益隨著保留盈餘和新股發行而增加。
revenue /ˈrɛvənuː/ noun
The total amount of income generated by the sale of goods or services related to the company's primary operations.
公司主要業務相關的商品或服務銷售所產生的總收入。
📝 例句
"the profit and loss statement can be used to understand a company's ability to produce more Revenue by either reducing costs or increasing sales prices."
→ 損益表可用於了解公司透過降低成本或提高售價來創造更多收入的能力。
✨ 延伸例句
"The company's revenue grew by 15% last quarter."
→ 該公司上季營收增長了 15%。
expenses /ɪkˈspɛnsɪz/ noun
The costs incurred by a business in its operations, typically including salaries, rent, and utilities.
企業在營運中所產生的成本，通常包括薪資、租金和水電費。
📝 例句
"a profit and loss statement will include a summary of income expenses and total costs of production for a business."
→ 損益表將包含企業收入、支出和總生產成本的摘要。
✨ 延伸例句
"Reducing expenses can significantly improve profitability."
→ 降低費用可以顯著提高獲利能力。
net income /nɛt ˈɪnkʌm/ noun
The profit of a company after all expenses and taxes have been deducted from revenue.
公司在從收入中扣除所有費用和稅金後的利潤。
📝 例句
"first up the profit and loss statement will be prepared so that's all income and expenses are added together to gather the net income."
→ 首先是編製損益表，將所有收入和費用加總以得出淨利。
✨ 延伸例句
"Net income is often referred to as the 'bottom line'."
→ 淨利通常被稱為「底線」。
retained earnings /rɪˈteɪnd ˈɜːrnɪŋz/ noun
The portion of net income that is not paid out as dividends and is instead kept by the company for reinvestment.
未作為股息支付而由公司保留用於再投資的淨利部分。
📝 例句
"that net income then becomes a retained earnings line item on the balance sheet which is used to locate the final cash balance for that particular period."
→ 該淨利接著成為資產負債表上的保留盈餘科目，用於確定該特定期間的最終現金餘額。
✨ 延伸例句
"Retained earnings are a key source of internal financing for growth."
→ 保留盈餘是公司內部成長資金的重要來源。
🎯 共 11 題測驗

1 What is the primary purpose of a balance sheet? 資產負債表的主要目的是什麼？ What is the primary purpose of a balance sheet?

資產負債表的主要目的是什麼？

✅ 正確！ ❌ 錯誤，正確答案是 A

The balance sheet provides a financial snapshot at a given moment in time, reporting on assets, liabilities, and equity.

資產負債表在特定時間點提供財務快照，報告資產、負債和股東權益。

2 What does a profit and loss statement primarily show? 損益表主要顯示什麼？ What does a profit and loss statement primarily show?

損益表主要顯示什麼？

✅ 正確！ ❌ 錯誤，正確答案是 B

The profit and loss statement summarizes revenues, expenses, and costs over a period to show profitability.

損益表匯總特定期間內的收入、支出和成本，以顯示獲利能力。

3 According to the video, what is a key difference in the reporting period for these two statements? 根據影片，這兩份報表的報告期間有什麼關鍵差異？ According to the video, what is a key difference in the reporting period for these two statements?

根據影片，這兩份報表的報告期間有什麼關鍵差異？

✅ 正確！ ❌ 錯誤，正確答案是 B

The video states the balance sheet is a snapshot at a 'given moment in time', while the P&L covers a 'set period of time'.

影片指出，資產負債表是「特定時間點」的快照，而損益表則涵蓋「特定期間」。

4 What is included in a company's assets? 公司的資產包含什麼？ What is included in a company's assets?

公司的資產包含什麼？

✅ 正確！ ❌ 錯誤，正確答案是 C

Assets are defined as anything the company owns that has value, such as machinery, equipment, or cash.

資產被定義為公司擁有的任何有價值的東西，例如機械、設備或現金。

5 What do liabilities represent? 負債代表什麼？ What do liabilities represent?

負債代表什麼？

✅ 正確！ ❌ 錯誤，正確答案是 C

Liabilities are defined as something that your company owes to somebody else, such as debt or money owed to suppliers.

負債被定義為公司欠他人的款項，例如債務或欠供應商的款項。

6 How is Shareholders' Equity calculated on the balance sheet? 股東權益如何在資產負債表上計算？ How is Shareholders' Equity calculated on the balance sheet?

股東權益如何在資產負債表上計算？

✅ 正確！ ❌ 錯誤，正確答案是 C

Shareholders' Equity is the number obtained after subtracting liabilities from assets.

股東權益是從資產中扣除負債後得到的數字。

7 What is the role of net income from the P&L statement in relation to the balance sheet? 損益表的淨利在資產負債表中扮演什麼角色？ What is the role of net income from the P&L statement in relation to the balance sheet?

損益表的淨利在資產負債表中扮演什麼角色？

✅ 正確！ ❌ 錯誤，正確答案是 B

The net income from the P&L is added to retained earnings on the balance sheet.

損益表的淨利會加到資產負債表的保留盈餘中。

8 Which statement provides insights into how effectively a company's management uses its resources? 哪份報表能洞察公司管理層如何有效運用其資源？ Which statement provides insights into how effectively a company's management uses its resources?

哪份報表能洞察公司管理層如何有效運用其資源？

✅ 正確！ ❌ 錯誤，正確答案是 A

The balance sheet provides a snapshot of what a company owns and owes, giving insight into resource management.

資產負債表提供了公司擁有與欠負的快照，讓人了解資源管理情況。

9 What information does the P&L statement provide to investors? 損益表向投資者提供什麼資訊？ What information does the P&L statement provide to investors?

損益表向投資者提供什麼資訊？

✅ 正確！ ❌ 錯誤，正確答案是 C

The P&L statement shows whether a company can generate profit by increasing revenue, reducing costs, or both.

損益表顯示公司能否透過增加營收、降低成本或兩者並行來創造利潤。

10 The video mentions three main types of financial statements. Which one is NOT explicitly detailed in terms of its definition and components in this video, although mentioned? 影片提到了三種主要的財務報表。哪一種雖然被提及，但在此影片中並未明確詳細說明其定義和組成部分？ The video mentions three main types of financial statements. Which one is NOT explicitly detailed in terms of its definition and components in this video, although mentioned?

影片提到了三種主要的財務報表。哪一種雖然被提及，但在此影片中並未明確詳細說明其定義和組成部分？

✅ 正確！ ❌ 錯誤，正確答案是 C

The video focuses on explaining the Balance Sheet and Profit and Loss Statement, mentioning the Cash Flow Statement but not detailing its components.

影片專注於解釋資產負債表和損益表，提到了現金流量表但未詳細說明其組成部分。

11 What is the relationship between the balance sheet and the profit and loss statement in terms of preparation order? 在編制順序上，資產負債表和損益表之間有什麼關係？ What is the relationship between the balance sheet and the profit and loss statement in terms of preparation order?

在編制順序上，資產負債表和損益表之間有什麼關係？

✅ 正確！ ❌ 錯誤，正確答案是 B

The video explains that the profit and loss statement is prepared first to determine net income, which then becomes a retained earnings line item on the balance sheet.

影片解釋說，損益表首先被編制以確定淨利，然後淨利成為資產負債表上的保留盈餘科目。

測驗完成！得分： / 11

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