00:00
welcome back in this video i'm going over how to read financial statements
歡迎回來，在這支影片中，我將講解如何閱讀財務報表
00:06
financial statements are a company's business reports they're the income statement and
財務報表是公司的營運報告，包括損益表和
00:13
balance sheet those are our two main financial statements in this video we're going to go over the
資產負債表，這是我們在這支影片中要探討的兩大主要財務報表
00:19
foundational basics so you might even want to save this video for later if you're really looking to analyze and
基礎入門，如果你真的想要分析並
00:27
understand financial statements i'm actually doing a series for how to read financial statements
瞭解財務報表，你甚至可能會想把這支影片存下來稍後觀看，我其實正在做一個關於如何閱讀財務報表的系列
00:33
and i'd love to hear from you in the description below this video about why you're interested in being able to
我很樂意在這支影片下方的說明區聽聽你的想法，告訴我你為什麼想具備閱讀
00:40
read financial statements in this video i'm going over the basics but in my videos that follow
財務報表的能力，在這支影片中我會講解基礎知識，但在接下來的影片中
00:47
i'll be specifically addressing if you're looking at buying or selling a stock and how to
我會特別針對你是否正在考慮買進或賣出股票，以及如何
00:52
analyze publicly traded companies financial statements
分析公開交易公司的財務報表來做說明
00:57
as well as for small business owners if you're looking at buying another smaller business or
另外對於小型企業主，如果你正在考慮收購另一家小型企業或
01:03
selling your own smaller business this video goes over the basics we can't get to
出售你自己的小型企業，這支影片會講解基礎知識，如果我們甚至不瞭解財務報表
01:08
analyzing financial statements for a purpose if we don't even understand how they
的運作方式，我們就無法針對特定目的去分析它們
01:14
work and so that's what we're doing in this video if you're new here my name's
這就是我們在這支影片中要做的事，如果你是新來的，我是
01:18
amanda you're watching the business finance coach welcome this is where i simplify
Amanda，你正在觀看「企業財務教練」的頻道，歡迎來到這裡，在這裡我將複雜的
01:24
business to help you succeed because i'm a business coach committed to helping you manifest your deepest
商業知識簡化，以幫助你成功，因為我是一位致力於幫助你實現對事業
01:30
truest vision for your business as we rise i believe that we have the power to
最深層、最真實願景的事業教練，當我們共同進步時，我相信我們有能力
01:36
create an environmentally and socially responsible world and that's why i'm passionate about
創造一個對環境和社會負責的世界，這就是為什麼我熱衷於
01:42
making this technical information accessible to you if you're looking to get your accounting and taxes and
讓這些專業資訊對你而言更平易近人，如果你正準備處理會計、稅務和
01:48
business set up i have a free spreadsheet template and basic training that i give away as
事業設立事宜，我有一份免費的電子表格範本和基礎培訓可以提供給你
01:54
well as a program for those of you who are a little further along or are counting in tax professionals so
同時也為那些程度更深或本身就是會計稅務專業人士的你，提供了一套方案
02:00
be sure to check out the description below this video for links to all my stuff so let's jump
請務必查看本影片下方的描述，其中有我所有資料的連結，那麼我們開始
02:06
into how to read your financial statements financial statements the word financial
了解如何閱讀你的財務報表。財務報表，這個詞
02:13
statements it's just another word for business reports and often the terms are used
財務報表只是商業報告的另一種說法，這兩個詞經常
02:21
interchangeably they're called financial statements because they're summarizing the accounting data
互換使用。它們之所以被稱為財務報表，是因為它們總結了公司的
02:28
of the company now there are two main financial statements the balance sheet report
會計數據。現在有兩份主要的財務報表，資產負債表
02:35
that's kind of the top level financial statement and then the income statement
這算是最頂層的財務報表，然後是損益表
02:42
these are our two main reports that give us the top level view of the company in accounting software
這是我們掌握公司頂層概況的兩份主要報表，在會計軟體中
02:52
companies have a ton more reports but they're all different details in breaking out
公司有非常多的報表，但它們都是這兩份報表中細項的
02:58
details within these two reports so these two reports are always your starting point
拆分，所以這兩份報表永遠是你的起點
03:05
if you're trying to look at a company and get information from the financial statements
如果你試圖觀察一家公司並從財務報表中獲取資訊
03:10
so here is my automated spreadsheet templates now so the income statement as it
這是我的自動化電子表格範本。那麼損益表，如其
03:17
sounds goes over income what is income income you should think of as
名稱所示，是關於收入的。什麼是收入？收入，你應該把它想成是
03:24
sales right the sales of what the business is in the business of doing that's our
銷售，也就是公司業務的銷售所得，那就是我們的
03:31
income the money we get the reason most people start a business right income now i want you to notice
收入，我們賺到的錢，也是大多數人創業的原因，對吧，收入。現在我要你注意
03:38
something really important at the top of this report it says for the year ending december
這份報表頂部非常重要的一點，它寫著「截至 2020 年 12 月
03:45
31st 2020 and so one thing to really understand is that the income statement tells us
31 日年度」，所以有一點要真正理解的是，損益表告訴我們
03:52
profitability right profitability how profitable the company is
獲利能力，對吧，獲利能力，公司在
03:57
over a period of time whereas the balance sheet report does not tell us how
一段時間內有多賺錢，而資產負債表則沒有告訴我們
04:04
profitable the business is the balance sheet report if we look at that same date location we can see as of december
公司有多賺錢。資產負債表，如果我們看同一個日期位置，我們可以看到「截至 2020 年 12 月
04:13
31 2020 so it's not the year ending 2020 this isn't telling us about the year
31 日」，所以它不是「截至 2020 年度」，這並不是在告訴我們這一年的事
04:21
this is only telling us as of december 31st 2020 that one day now that day hasn't come
這只告訴我們截至 2020 年 12 月 31 日，也就是某一天——雖然我錄製這段影片時那天還沒到——但無論如何，它告訴我們在某個時間點，資產負債表
04:28
yet when i'm recording this but regardless it's telling us one day in time the balance sheet
只代表某一個時間點，因此它是公司財務
04:35
only represents one day and time and therefore it's a snapshot of the financial
擁有權和負債的快照，是該日企業價值的
04:42
ownership and liabilities of the company it's a total picture of the value
全貌。如果你仔細想想，價值並不是一段時間內的東西，你不能說根據上次
04:50
of the business as of this day and if you think about it value is not something that you can
的測量或分析來代表你房子的價值，除非價值發生變動，你無法代表價值；想想你的銀行帳戶價值，那會取決於
04:58
represent over a period of time you know you'd say the value of my house based on the last
是哪一天以及帳戶裡有多少錢，所以這就是損益表
05:05
survey that was done the last analysis you can't say you know represent valued except
和資產負債表的區別。這兩份主要報表實際上是
05:11
that it changed if you think about the value of your bank account well that's going to depend
相輔相成的，我稍後會展示給你看，但損益表告訴我們一家公司在一段時間內的獲利能力，
05:17
right on what day it is and how much money is in your account so that's the difference between the
而資產負債表則根據我們在會計中記錄事物的方式告訴我們公司的價值。現在，我們需要退一步，
05:23
income statement and the balance sheet these two main reports they actually work
更詳細地談談這些報表是如何運作的。為此，我們需要回到會計的起點。
05:28
together and i'm going to show you that in one moment but the income statement tells us how profitable
如果你記得我說過，財務報表這些報告
05:33
a business is over time the balance sheet tells us the value of the business based on how
是我們對公司會計的總結。
05:42
we record things in accounting now we need to back up a second and talk a little bit more about how these
什麼是會計？會計是記錄公司中發生的
05:49
reports work and to do that we need to step back to the accounting
所有影響價值的事項。為了在會計中記錄所有這些交易，我們使用一種叫做
05:54
to begin with if you remember i said that the financial statements these reports
會計科目（accounts）的東西，這只是對公司中發生的
06:00
are a summary of our accounting for the business
所有影響價值事項的系統性分類。
06:04
what is accounting so accounting is the recording of everything that happens
這是一種系統化事物的方法，這樣你就不會把事情記錄到...
06:11
in the business that affects value and to record all of these transactions in accounting we use something called
在企業中影響價值的每件事，為了在會計中記錄所有這些交易，我們使用一種稱為
06:19
accounts which is just a systematic categorization of everything that happens in the business
帳戶，它只是對企業中發生的一切事物的系統化分類。
06:25
that affects value it's a way of systematizing things so that you're not recording things to
影響價值的，這是一種系統化事物的方法，這樣你就不會把事情記錄到
06:32
you know multiple different accounts when those things should be in one account
你知道的，多個不同的帳戶，而這些項目本來應該放在同一個帳戶裡
06:36
now when i teach people how to do this for their businesses i recommend they be as specific
現在，當我教導人們如何為他們的企業做這件事時，我建議他們要盡可能具體
06:41
as possible and not to use generic account listings in my accounting solution for
不要在我的小型企業主會計解決方案中使用通用的帳戶列表
06:47
small business owners my spreadsheet templates this is the worksheet where you set up
這是我的電子表格範本，這裡是你設定帳戶的工作表
06:52
your accounts and so you can see we have five different types here
所以你可以看到我們這裡有五種不同的類型
06:57
we have income that's the sales of the business expenses that's the cost to do business
我們有收入，也就是企業的銷售額；還有支出，也就是做生意的成本
07:04
which is everything that a business spends in order to earn income we have assets
也就是企業為了賺取收入所花費的一切；我們有資產
07:10
which is everything the business owns we have liabilities which is everything the business
也就是企業擁有的一切；我們有負債，也就是企業所欠的一切
07:16
owes and lastly we have owners equity which is the value of the owners aspect in the business now our financial
最後我們有所有者權益，也就是所有者在企業中的價值。而我們的財務
07:26
statements summarize the totals of these accounts now in reality the accounting record may
報表會總結這些帳戶的總額。實際上，會計記錄可能
07:33
have thousands of accounts but they're going to be in categories
有成千上萬的帳戶，但它們會被歸類在
07:37
of accounts for example a company might have one account called software expenses and within
帳戶類別中。例如，一家公司可能有一個叫做「軟體費用」的帳戶，而在「軟體費用」裡面
07:43
software expenses if it's a big company they could have thousands of individual accounts
如果是一家大公司，他們可能會有成千上萬個獨立的帳戶
07:48
for different types of software that's used probably not thousands let's say maybe a hundred or hundreds or
用於不同類型的所使用的軟體。可能沒有成千上萬，假設也許是幾百個或幾十個，10、20、30、40個。
07:55
tens 10 20 30 40.
但重點是，所有這些加總起來，在報表上就是一個叫做「軟體」的帳戶項目
07:56
but the point is that all these sum up to one account line on the report
所以如果我們回到這裡的報表，我們在損益表上
08:02
called software so if we go back to our reports here we are at the income statement
你可以看到，頂部區塊是營收、銷售和收入，所以這裡就是我們所有
08:07
you can see it the top section is revenue sales and income so this is where all of
銷售或收入帳戶的總結版本被列出的地方。如果你是小型企業，你可能只有一個帳戶，或者一家企業可能會拆分
08:13
our summarized version of all of our sales or
我們所有銷售或
08:17
income accounts are listed now if you're a small business you might have one account or a business might break
收入帳戶都會列出。如果你是小型企業，你可能只有一個帳戶，或者一家企業可能會拆分
08:23
out many accounts to describe sales it's totally up to you know what information the business owner or
許多帳戶用來描述銷售情況，這完全取決於您知道企業主或投資者在查看報表時想看到什麼資訊。
08:32
investors want to see when they look at the reports so incomes on the top on the bottom is
所以收入在頂部，底部是我們的費用，也就是賺取該收入的成本。
08:38
our expenses the cost of earning that income all expenses that you spend in a business
所有您在企業中花費的費用，那些您不會在其他地方花費、非個人用途的支出，都是企業費用。
08:46
right that you wouldn't otherwise spend that aren't personal those are business expenses and so
因此，這些費用從收入中扣除，從而得出企業淨收入或虧損。
08:52
they're deducted from the income which gives us net business income or loss and that's what the income
這就是損益表告訴我們的內容：我們有多少銷售額、做生意的成本是多少。
08:59
statement tells us right how much sales we have what was the cost of doing business and
以及這段時間內的淨收入，在本例中是 2020 年。
09:04
the net income over this period of time in this case
如果我們轉到資產負債表，首先看到的是資產部分。
09:08
the year 2020.
在資產內，我們有流動資產或一般資產，然後是固定資產。
09:10
if we go to the balance sheet on the other hand we can see this first section is assets
固定資產 specifically 是指房地產、電腦設備、家具等東西。
09:16
within assets we have current or general assets and then fixed assets now fixed assets
企業擁有這些東西是為了在業務中賺錢，而不是用來出售的東西，那是存貨。
09:22
are specifically things like real estate computer equipment furniture things
也不是他們的銀行帳戶，那是流動資產，但固定資產真正代表的是公司使用的有價值的東西。
09:29
that the business owns that they use to make money in the business not things they're gonna
例如公司店面、房地產或設備。
09:36
sell that's inventory not their bank accounts that's a current asset but fixed assets
所以我們資產負債表的第一部分是資產。
09:42
really represent things of value that the company uses such as a company store
然後資產負債表的第二個主要部分是負債和所有者權益。
09:48
right and real estate or equipment so our first section on the balance sheet is
在這個部分中，您可以看到我們的總負債，這是企業欠的所有東西，如貸款、信用卡、抵押貸款。
09:52
assets then the second main section on the balance sheet is liabilities and owner's equity and you
然後是所有者權益，這歸屬於所有者。
10:00
can see within this section we have our total liabilities that's everything the business owes like loans
所以您可以看到我們的前兩個帳戶是 Sally 的資本帳戶。
10:06
credit cards mortgages and then owner's equity which is
作為有限責任公司的所有者，如果 Sally 將錢投入企業，那就是資本投入。
10:10
everything attributed to the owners so you can see our first two accounts are capital accounts
所有歸屬於所有者的事物，所以你可以看到我們的頭兩個帳戶是資本帳戶
10:16
for sally so as the owner of an llc if sally puts money into the business that's a capital contribution
給莎莉的。因此，作為一家有限責任公司的所有者，如果莎莉將錢投入企業，那就是資本投入
10:23
and the money she takes out regardless of what she thinks it is whether it's her pay or she's repaying herself
不論她認為那是什麼，無論是薪水還是她償還自己的款項，她取出的錢
10:30
that's draw and then we have a special account called retained earnings and that account as it sounds retained
都稱為「提領」。接著我們有一個特別的帳戶叫做「保留盈餘」，正如其名，保留
10:38
earnings is the net income or net loss from each previous year that the
盈餘是該企業在
10:45
business has been in business so in this case we're pretending that this business started in 2019
營運期間，每年累積的淨利或淨損。所以在這個例子中，我們假設這家企業在 2019 年成立，
10:51
and in 2019 the business had net income from its income statement for 2019
在 2019 年，該企業的損益表顯示其
10:59
of this number 130 000 and that's how this ends up here now the total of our liabilities
淨利為 130,000 元，這就是它最終出現在這裡的原因。現在我們的負債總額
11:07
and our owner's equity should be equal to our total assets and you can see that up here total assets 121.73
加上業主權益總額應該要等於資產總額，你可以看到上面的資產總額是 121.73，
11:17
total liabilities 121.73 now my worksheet is set up to check this number and you can see
負債總額也是 121.73。我的試算表設定來檢查這個數字，你可以看到
11:24
plug to balance which is like the antithesis of accounting you know we never want to
「plug to balance」（插補以平帳），這就像是會計的反面，我們從不希望
11:30
plug but the reality is after working in public accounting and for all sorts of big companies
進行插補，但現實是，在事務所或各大公司工作過後，
11:36
is that plugging is a common way to get things to balance and in reality if you haven't been keeping perfect books
插補是讓帳目平衡的常見方法，而且現實中，如果你沒有保持完美的帳目，
11:44
you're gonna need to use a plug so don't be super scared now if you're submitting the statements
你就會需要用到插補，所以不用太害怕。如果你是將報表
11:50
you know to a bank or to a possible investor i would not label this plug to balance i
提交給銀行或潛在投資人，我不會把這個標示為「plug to balance」，
11:55
would label this capital to you know so it blends in here not that you're trying to hide it but
我會把它標示為「資本」，這樣它就能融入這裡，並不是你想隱瞞什麼，而是
12:02
it's just the proper place to put it is in capital under this account so as you can see
把它放在這裡的「資本」帳戶下才是正確的做法。所以如你所見，
12:08
our income statement and our balance sheet report they may seem unrelated income statement has income accounts and
我們的損益表和資產負債表看似沒有關聯，損益表有收入和
12:15
expense accounts tells us net income the balance sheet has assets
費用帳戶，告訴我們淨利；資產負債表有資產
12:19
equals liabilities plus owner's equity accounts but in that owner's equity section in
等於負債加上業主權益帳戶。但在業主權益的部分，
12:26
the capital of the company that is how our income statement
公司的「資本」中，這就是我們的損益表
12:30
is connected to the balance sheet or the snapshot of the value of the business because
如何與資產負債表，也就是企業價值的快照，相互連結的原因，因為
12:37
every year that's gone by the net income from the business on that income statement gets funneled
每一年過去，損益表上的企業淨利潤都會被匯入
12:44
into the balance sheet report now the reason this is this way and how it actually
資產負債表中，而之所以會這樣以及實際在會計上
12:51
works in the accounting is because our income statement accounts are called
的運作方式，是因為我們的損益表科目被稱為
12:56
temporary accounts that means that at the start of each period they start at zero and that's how
暫時性科目，這意味著在每個期間開始時，它們從零開始，這樣
13:03
they're able to track how much income has been recorded for the month or the year or whatever
它們才能追蹤該月份或該年度等期間內
13:10
period right and same thing with expenses they start at zero at the start of the period
記錄了多少收入，對吧？費用也是一樣，它們在期間開始時從零開始，
13:15
and they're temporary accounts because at the end of the period they are going to get dumped out into an
並且它們是暫時性科目，因為在期間結束時，它們會被轉入
13:21
account called retained earnings on the balance sheet so that they can start at zero
資產負債表上一個名為保留盈餘的科目，以便它們能在下一個期間
13:26
for the next period on the other hand our balance sheet accounts start at zero when the business is
從零開始。另一方面，我們的資產負債表科目在企業
13:32
formed and at any given point in time they are a running you know just up and down
成立時從零開始，並且在任何特定時間點，它們是持續
13:38
total of the activity that's happening so at any point in time you look at them as of today they have a balance and
累積的活動總額，所以在任何時間點，例如今天，查看它們時，它們有一個餘額，
13:46
that's it and it shows a snapshot of the business of the value of the business the snapshot is
就是這樣，它顯示了企業的一個快照，即企業的價值，這個快照是
13:52
everything the business owns assets equals everything the business owes plus
企業擁有的所有東西（資產）等於企業欠的所有東西（負債）加上
13:57
owner's equity so this is an equation that the accounting records represent and that's why our balance
業主權益，所以這是會計記錄所代表的一個等式，這也是為什麼我們的資產
14:04
sheet accounts are called permanent accounts they never start over at zero
負債表科目被稱為永久性科目，它們永遠不會從零重新開始，
14:09
they are permanent accounts they start at zero when the business begins and their
它們是永久性科目，在企業開始時從零開始，它們
14:13
representation of what's happened they're cumulative and whenever a transaction occurs
代表所發生的一切，它們是累積的，並且每当發生一筆交易
14:21
the equation assets equals liabilities plus owner's equity is always remains true because that's
資產等於負債加業主權益這個等式總是保持成立，因為這就是
14:28
how our double entry accounting works that's all for the foundations and the
我們複式記帳會計的運作方式。以上就是關於這兩份報表如何運作的基礎和
14:33
fundamentals of how these two statements work now i want to show you something important
基本原理，現在我想展示一些重要的東西給您看
14:38
on the income statement and if i open up these lines here my income statement is
在損益表上，如果我打開這些行，我的損益表是
14:45
monthly you can see here month by month it shows the amounts in these accounts so the basics of reviewing financial
每月的，你可以看到這裡逐月顯示這些帳戶的金額，所以檢視財務
14:55
statements is to always compare one period to another so generally if you're
報表的基本原則，就是永遠要比較不同期間，因此一般來說，如果你在
15:02
looking at your income statement throughout the year you're gonna compare one month to the
一整年中檢視你的損益表，你會比較這個月和
15:08
other oh why was this month different from this
下個月，哦，為什麼這個月和那個月
15:12
month you know that's the basis for analysis otherwise you're just looking at it and
不一樣，你知道這是分析的基礎，否則你只是看著它然後
15:17
you're like yeah yeah okay okay great like what does this mean so that's kind of the starting
說，嗯嗯，好吧好吧，很好，但這到底是什麼意思，所以分析的起點
15:25
point for analysis is to always be comparing to another period okay the last
就是永遠要和另一個期間做比較，好的，最後
15:32
important thing i want to explain about the income statement and the balance sheet
我想解釋關於損益表和資產負債表的重要事情
15:37
is something you may be noticing right now or you may not be but there's a lot of subjectiveness
是你現在可能有注意到，也可能沒有，但其中有很大的主觀性
15:44
that goes into how you make these reports look like i mentioned with income you
存在於你如何讓這些報表看起來，我提到關於收入，你
15:51
know you have to really decide what accounts does this business want to use whether
知道你必須真正決定這家企業想使用哪些帳戶，無論
15:58
you're the business owner working with an accountant
你是與會計師合作的企業主
16:01
or you are looking at another company's financial statements it's important to understand
或是你正在看另一家公司的財務報表，了解
16:08
that this is subjective right people are choosing what accounts do we want to present here
這點是主觀的很重要，對吧，人們會選擇我們想在這裡呈現哪些帳戶
16:15
so keep that in mind you know whether it's for your own business or whether when we get into analyzing more
所以請記住這點，無論是為你自己的企業，或是當我們開始分析更多時
16:21
you know that's a subjective thing what accounts do we want represented on the reports and typically if a
你知道這是主觀的事情，我們希望在報表上呈現哪些帳戶，而通常如果一家
16:29
company doesn't have ill intent there's going to be a reason why it's gonna you know for expenses they're
公司沒有不良意圖，會有原因解釋為什麼，你知道對於費用，他們
16:35
going to be things that represent the major activity of the business you should get a good picture
會選擇能代表企業主要活動的項目，你應該可以透過
16:40
by looking at those expenses those are their top categories of expenses
檢視那些費用得到一個很好的概念，那些是他們主要的費用類別
16:45
in the business so that should tell you something about how the business operates same thing with the income
在商業中，這應該能讓你了解企業的營運方式，損益表也是如此
16:52
accounts that should tell you something about operations because why would people running the business
損益帳戶應該能讓你了解營運狀況，因為經營企業的人
16:58
want to see these accounts broken out the way they are in the categories that they're in
為什麼希望看到這些帳戶以目前的分類方式分開列示呢
17:03
now when it comes to the balance sheet one takeaway here is that you can always see your fixed assets
現在談到資產負債表，這裡的一個重點是，你總是可以看到你的固定資產
17:10
things like real estate equipment things that are used in the business over time to make money to run the
像是房地產、設備等在企業中長期使用來賺錢、營運的資產
17:16
business even if those have been fully deducted for depreciation and i have a video that
即使這些資產已經全額提列折舊，而我有一支影片
17:23
goes over the balance sheet and assets in more detail so check that out for more information
會更詳細地講解資產負債表和資產，請查看那支影片以獲取更多
17:28
on those specifics but one thing to keep in mind is that even if you've written off your assets in full they still show
關於這些細節的資訊，但要記住一點，即使你已經全額沖銷資產，它們仍然會
17:36
on the balance sheet so you can always still see the value on the balance sheet now when
出現在資產負債表上，所以你總是可以看到資產負債表上的價值。現在當
17:42
it comes to owner's equity accounts that's always an interesting place
談到業主權益帳戶時，這總是個有趣的地方
17:47
to see what's really happening in a business because the loss or big gains from a business is
可以看到企業真正發生了什麼事，因為企業的損失或重大收益
17:55
going to go to the owner's equity account and if a business is a corporation or
都會歸入業主權益帳戶，而如果企業是公司法人或
18:00
other type of business you know that's where we're going to see owner draws as well so we can see
其他類型的企業，你知道我們也會在那裡看到業主提領，所以我們可以看到
18:05
a lot of what's going on with the owners of the business and the net income or loss from a
業主的許多動態，以及企業的淨利或虧損
18:10
business in owner's equity okay so that's all for the foundations of
都在業主權益中。好的，以上就是關於
18:15
understanding how to read financial statements what they represent and how they work
如何閱讀財務報表、它們代表的意義以及運作方式的基礎知識
18:22
i actually give away a free business spreadsheet template that i mentioned at the start
我其實有提供一個免費的商業電子表格範本，我在一開始提到過
18:29
and it has an income statement just like the one i showed you in my auto spreadsheet
它有一個損益表，就像我在我的汽車業電子表格
18:34
template but this one is just set up for you to enter all the numbers directly on this worksheet which can be
範本中展示的那樣，但這個範本是讓你直接在這個工作表上輸入所有數字，如果你
18:41
convenient if you're just trying to get things caught up and it's free so do check it out it comes
只是想快速更新資料，這會很方便，而且它是免費的，所以請務必查看，它來了
18:47
with a few other worksheets and things as well or to get the spreadsheet i went over in this video do
還有一些其他的試算表和資料，或者要取得我在本影片中介紹的試算表，
18:53
check out the description below for links to my accounting and tax solution otherwise i'd love to hear from you in
請查看下方的描述以取得我的會計和稅務解決方案連結，否則我很樂意在
18:59
the comments below this video about what you're looking to understand how to read financial statements
本影片下方的留言區聽聽您的想法，關於您想了解如何閱讀財務報表
19:06
for is it for your business what questions do you have i'd love to hear from you and if you're
的目的，是為了您的企業嗎？您有什麼問題？我很樂意聽聽您的意見，如果您是
19:13
new here do consider subscribing or give this video a like to let youtube know
新觀眾，請考慮訂閱或給本影片一個讚，讓 YouTube 知道
19:19
if you enjoyed it and if you are looking to support me subscribing is a great way to do that
您是否喜歡，如果您想支持我，訂閱也是很好的方式，
19:26
as well otherwise check out some of my other videos here around me and i'll see you next time bye
否則請看看我周圍的其他影片，我們下次見，再見。
