I'm James and today we're talking financial statements.
我是 James，今天我們要談的是財務報表。
00:07
The income statement,
the balance sheet and the cash flow statement.
損益表、資產負債表和現金流量表。
00:11
I'm going to try and explain all the basics in under
eight minutes which is going to be a challenge because we have a little puppy here who's uh
trying to bite my finger.
我會試著在八分鐘內解釋所有基礎知識，這將是一項挑戰，因為這裡有一隻小狗正試圖咬我的手指。
00:20
So let's get started! What are financial statements?
那麼我們開始吧！什麼是財務報表？
00:24
Financial
statements are reports that summarize the activities and financial performance of a business.
They're prepared at the end of each accounting
財務報表是總結企業活動和財務表現的報告。它們是在每個會計期間結束時編制的，
00:35
period and they're designed to give investors and
lenders a feel for a business's financial health. The three main financial statements are the balance
sheet, the income statement and the cash flow
旨在讓投資者和貸款人了解企業的財務狀況。三大主要財務報表是資產負債表、損益表和現金流量表。
00:48
statement.
報表。
00:49
Now I'll explain how each of these
work with an example.
現在我將用一個例子來解釋它們各自是如何運作的。
00:53
Tea-licious is a family-run business that produces a popular blend of black
tea.
Tea-licious 是一家家族企業，生產一種受歡迎的混合紅茶。
00:58
Their financial year has come to a close and they've finished putting together their financial
statements so let's look at them.
他們的財政年度已經結束，他們也完成了財務報表的編制，所以我們來看看吧。
01:06
We'll start with the balance sheet.
我們從資產負債表開始。
01:08
What is a balance sheet?
什麼是資產負債表？
01:10
The
balance sheet is a financial statement that gives us a snapshot of a business's assets, liabilities
and equity at a single point in time.
資產負債表是一份財務報表，讓我們在單一時間點看到企業的資產、負債和權益。
01:21
The balance sheet is also called the statement of financial
position and it looks like this.
資產負債表也稱為財務狀況表，它長得像這樣。
01:27
In the header we have the business's name followed by the name of
the financial statement and directly below that we have the point in time that we're looking at.
在標題部分，我們有企業名稱，後面跟著財務報表的名稱，正下方是我們查看的時間點。
01:38
A
snapshot of December 31st.
也就是 12 月 31 日的快照。
01:41
On the left hand side of the balance sheet we have a list of everything the
business owns - its assets - and on the right we have everything the business owes its liabilities and
equity.
Tea-licious owes liabilities to third parties like its suppliers, its employees and the tax
office.
Tea-licious 欠第三方的負債，例如其供應商、員工和稅務機關。
02:02
But it also owes equity back to the owners of the business.
但它也欠業主權益，需歸還給企業所有者。
02:07
This includes their original
capital contributions which is the cash the owners injected into the business and retained earnings
which are the cumulative profits that the business
這包括他們原始的資本貢獻，也就是業主注入企業的現金，以及保留盈餘，也就是企業累積的獲利。
02:17
has held onto.
企業所持有的部分。
02:18
If we collapse the balance sheet
down into its core components then we can see that Tea-licious has total equity of 129.5 million
dollars.
Well if the business were to suddenly sell off all of its assets and
pay off all of its debts then in theory, this is how much money the owners would get.
嗯，如果企業突然出售其所有資產並償還所有債務，理論上，這就是業主會得到的金額。
02:40
At the bottom
of the balance sheet Tea-licious has total assets of 169 million dollars and total liabilities and
equity of 169 million dollars.
Which is fantastic news because a balance sheet always has to balance.
這是個好消息，因為資產負債表必須始終保持平衡。
03:04
Why?
為什麼？
03:04
Because
it says so in the accounting equation.
因為會計等式是這樣規定的。
03:08
Assets shall always equal liabilities plus equity.
資產必須永遠等於負債加權益。
03:12
Or the stuff
that a business owns is equal to the stuff that a business owes.
或者說，企業擁有的東西等於企業欠的東西。
03:18
What is an income statement?
什麼是損益表？
03:21
An
income statement is a financial statement that summarizes a business's revenues and expenses
over a period of time.
損益表是一種財務報表，用來總結企業在一段時間內的營收和支出。
03:30
If the balance sheet is a snapshot of a point in time then the income
statement is more like a video or a boomerang covering a range of time.
如果資產負債表是某個時間點的快照，那麼損益表更像是涵蓋一段時間的影片或回力鏢。
03:39
The income statement
looks like this.
損益表長這樣。
03:41
As you can see in the header the income statement covers a period of time.
The year ended December 31st.
如標題所示，損益表涵蓋一段時間。截至 12 月 31 日的年度。
03:50
And in the body of the report we have a summary of revenue
earned and expenses incurred.
在報表的正文部分，我們有收入和支出的總結。
03:56
If we collapse it then we find it the income statement is really
showing us three things.
如果我們將其簡化，就會發現損益表其實向我們展示了三件事。
04:02
Firstly, Tea-licious made 255 million dollars in revenue.
首先，Tea-licious 的營收為 2.55 億美元。
04:06
Which is their top
line income that it earned from selling products during the year.
這是它在該年度透過銷售產品所賺取的頂線收入。
04:13
Secondly, it incurred 248 million
dollars in expenses.
其次，它產生了 2.48 億美元的費用。
04:18
This includes the direct and indirect costs of running the business and finally
when we subtract expenses from revenue we see that Tea-licious generated seven million dollars in net
profit on the bottom line.
Profitability is key to the income statement which is why it's also called
the statement of profit and loss.
獲利能力是損益表的關鍵，這也是為什麼它也被称为損益表。
04:41
It tells us how much profit the business earned over a period of
time.
它告訴我們企業在一段時間內賺了多少利潤。
04:46
But be careful here because profit doesn't necessarily translate to cash flow.
但在此要小心，因為利潤不一定等同於現金流。
04:51
Which is why
businesses also need a cash flow statement.
這就是為什麼企業還需要現金流量表。
04:55
What is a cash flow statement?
什麼是現金流量表？
04:57
A cash flow statement
is a financial statement that shows a business's cash inflows and outflows over a period of time.
Businesses need to make a cash flow statement
But how did this come about? This is where the top section comes in.
所以總體而言，現金淨增加了 100 萬美元。
07:03
We work out
the cash flow from operating activities, investing activities and financing activities.
但這是怎麼發生的？這就是頂部區塊的作用。
07:09
Cash flow
from operating activities covers regular business activities.
我們計算來自營運活動、投資活動和籌資活動的現金流量。
07:14
How much cash Tea-licious brought
in and spent whilst selling tea.
來自營運活動的現金流量涵蓋了常規的商業活動。
07:20
Tea-licious is using the direct method so this section mirrors an
income statement prepared under the cash method of accounting.
Tea-licious 在銷售茶葉期間帶進來和花費了多少現金。
07:28
Cash flow from investing activities
looks outside of the core operations of the business.
Tea-licious 使用的是直接法，所以這個區塊反映了以現金制會計編製的損益表。
07:34
These are the cash inflows and outflows
from investments and buying or selling property and equipment.
來自投資活動的現金流量關注的是核心業務之外的部分。
07:40
Cash flow from financing activities
is all about funding the business, either through loans from banks or equity from the owners
of the business.
這些是來自投資以及購買或出售不動產和設備的現金流入和流出。
07:50
If we collapse this all down then the net cash flow on the top should match up
with the net cash flow on the bottom.
如果我們將所有內容收攏，那麼頂部的淨現金流應該要與底部的淨現金流相符。
07:58
It does here which means the cash flow statement is reconciled.
Let's do a quick recap.
這裡確實相符，這意味著現金流量表已經調節完畢。讓我們快速回顧一下。
08:05
The balance sheet gives us a snapshot of a business's assets, liabilities and
equity at a single point in time.
資產負債表讓我們看到企業在某個時間點的資產、負債和股東權益的快照。
08:13
It shows us what a business owns and what it owes.
它顯示了企業擁有什麼以及欠了什麼。
08:17
It also tells us
how much the business is worth to its owners.
它還告訴我們這家企業對其所有者而言的價值是多少。
08:22
And then we have the income statement which shows us
a business's revenues and expenses over a period of time.
接著我們有損益表，它顯示了企業在一段時間內的營收和支出。
08:29
When we take the difference we can see if
it made a profit or a loss.
當我們取其差額時，我們可以看出它是賺了還是賠了。
08:34
The cash flow statement reveals a business's cash inflows and outflows
over a period of time.
現金流量表揭示了企業在一段時間內的現金流入和流出。
08:41
These are reconciled back to the movement in cash in the balance sheet.
I've made videos and cheat sheets covering each of these financial statements.
這些現金流會被調節回資產負債表中現金的變動。我已經製作了涵蓋這些財務報表的影片和懶人包。
08:49
You can find
links to all of that down in the description. And a big thanks to all my channel members you
know who you are and I appreciate your support. Thank you from both of us.
本單元「FINANCIAL STATEMENTS: all the basics in 8 MINS!」旨在用簡潔明瞭的方式介紹企業的三大主要財務報表：資產負債表、損益表和現金流量表。影片透過「Tea-licious」紅茶公司的實際案例，逐步解釋各報表的組成要素、目的與相互關係。資產負債表提供特定時點的資產、負債與股東權益快照，遵循會計恆等式（資產 = 負債 + 股東權益）。損益表則展示一段期間內的營收與支出，用於衡量企業的獲利能力。現金流量表則追蹤同一期間內的現金流入與流出，特別強調應計制會計下利潤與現金流的差異。影片也簡述了收付實現制與應計制兩種會計方法。
