00:00
hello I'm James you're watching accounting stuff and today we're doing a deep dive into financial statements this
大家好，我是 James，歡迎收看 Accounting Stuff。今天我們將深入探討財務報表。這
00:07
is a special compilation video that I've split into four parts first I'll explain what financial statements are and
是一個特別剪輯的影片，我將其分為四個部分。首先，我會解釋什麼是財務報表，並
00:15
introduce you to the main ones the balance sheet the income statement and the cash flow statement then we'll
介紹主要的三大報表：資產負債表、損益表和現金流量表。接著我們將
00:22
explore each one in a bit more detail we'll build each statement from scratch using a trial balance stick with me to
更詳細地探討每一個報表。我們將使用試算表從頭開始建立每份報表。請跟著我一起
00:30
the end and you'll be an expert on financial statements in no time at all let's do this what are financial
到最後，你將在短時間內成為財務報表的專家。我們開始吧！什麼是財務
00:38
statements financial statements are reports that summarize the activities and financial performance of a business
報表？財務報表是總結企業活動與財務表現的報告。
00:46
they're prepared at the end of each accounting period and they're designed to give investors and lenders a feel for
它們在每個會計期間結束時編製，旨在讓投資者和貸款方了解
00:54
a business's Financial Health the three main financial statements are the balance sheet the income statement and
企業的財務健康狀況。三大主要財務報表分別是資產負債表、損益表和
01:01
the cash flow statement now I'll explain how each of these work with an example Tous is a family run business that
現金流量表。現在，我將透過一個例子解釋這些報表的運作方式。Tous 是一家
01:10
produces a popular blend of black tea their financial year has come to a close and they finished putting together their
家族經營的企業，生產一種受歡迎的混合紅茶。他們的財政年度已結束，並完成了
01:17
financial statements so let's look at them we'll start with the balance sheet what is a balance sheet the balance
財務報表的編製。讓我們來看看它們吧。我們先從資產負債表開始。什麼是資產負債表？資產
01:25
sheet is a financial statement that gives us a snapshot of a business's assets liabilities and Equity at a
負債表是一份財務報表，讓我們一窺企業在特定時間點的資產、負債和股東權益。
01:33
single point in time the balance sheet is also called the statement of financial position and it looks like
資產負債表也稱為財務狀況表，其外觀
01:41
this in the header we have the business's name followed by the name of the financial statement and directly
如下：在表頭，我們有企業名稱，接著是財務報表的名稱，而正下方
01:48
below that we have the point in time that we're looking at a snapshot of December
是我們所查看的時間點，即 12 月
01:55
31st on the left hand side of the balance sheet we have a list of everything the business owns its assets
12 月 31 日，在資產負債表的左側，我們列出企業擁有的所有項目，也就是其資產
02:03
and on the right we have everything the business owes its liabilities and Equity tious owes liabilities to third parties
右側則列出企業欠款的所有項目，即其負債與股東權益。Tous 對第三方負有債務
02:12
like its suppliers its employees and the tax office but it also owes Equity back to the owners of the business this
例如其供應商、員工和稅務機關，但它也欠股東權益，需返還給企業所有者
02:21
includes their original capital contributions which is the cash the owners injected into the business and
這包括他們最初的資本投入，也就是所有者注入企業的現金，以及
02:28
retained earnings which are the cumulative profits that the business has held on to if we collapse the balance
保留盈餘，即企業累積持有的利潤。如果我們將資產負債表
02:35
sheet down into its core components then we can see that Tous has total Equity of
將資產負債表拆解成核心組成部分，我們可以看到 Tous 的總股東權益為
02:42
$19.5 million what does this mean well if the business were to suddenly sell off all of its assets and pay off all of
1950 萬美元。這是什麼意思呢？如果這家企業突然出售所有資產並償還所有
02:49
its debts then in theory this is how much money the owners would get at the bottom of the balance sheet tious has
負債，理論上這就是業主在資產負債表底部可以拿回的金額。Tous 的
02:57
total assets of $69 9 million and total liabilities and Equity of $169 million
總資產為 6990 萬美元，而總負債加股東權益為 1.69 億美元
03:07
the stuff it owns is equal to the stuff it owes so the balance sheet is in Balance which is fantastic news because
它擁有的東西等於它欠的東西，所以資產負債表是平衡的，這是非常好的消息，因為
03:15
a balance sheet always has to balance why because it says so in the accounting equation assets shall always equal
資產負債表必須始終保持平衡。為什麼呢？因為會計恆等式如此規定：資產必須永遠等於
03:25
liabilities plus Equity or the stuff that a business owns is equal to the stuff that a business owes what is an
負債加上股東權益，或者說企業擁有的東西等於企業欠的東西。什麼是
03:34
income statement an income statement is a financial statement that summarizes a business's revenues and expenses over a
損益表？損益表是一份財務報表，用於總結一家企業在一段
03:43
period of time if the balance sheet is a snapshot of a point in time then the income statement is more like a video or
時間內的營收和支出。如果資產負債表是某個時間點的快照，那麼損益表就更像是影片或
03:50
a boomerang covering a range of time the income statement looks like this as you can see in the header the income
短片，涵蓋了一段時間範圍。損益表的樣子如下，如標題所示，損益表
03:58
statement covers a period of time the year ended December 31st and in the body of the report we
涵蓋了一段時間，即截至 12 月 31 日的年度，而在報表的正文部分，
04:06
have a summary of Revenue earned and expenses incurred if we collapse it then we find that the income statement is
我們有賺取的營收和發生的支出摘要。如果我們將其收合，我們會發現損益表
04:14
really showing us three things firstly teelicious made $255 million in Revenue which is their
其實向我們展示了三件事：首先，Teelicious 獲得了 2.55 億美元的營收，這是他們
04:23
Topline income that it earned from selling products during the year secondly it incurred 200 $248 million in
在這一年中透過銷售產品賺取的頂線收入。其次，他們發生了 2.48 億美元的
04:32
expenses this includes the direct and indirect costs of running the business and finally when we subtract expenses
支出，這包括了經營企業的直接和間接成本。最後，當我們從營收中扣除支出
04:40
from revenue we see that tious generated $7 million in net profit on the bottom
時，我們看到 Tous 在底部產生了 700 萬美元的淨利
04:47
line profitability is key to the income statement which is why it's also called the statement of profit and loss it
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。它
04:56
tells us how much profit the business earned over a period of time but be careful here because profit doesn't
告訴我們企業在一段時間內賺了多少利潤，但請小心，因為利潤並不一定
05:03
necessarily translate to cash flow which is why businesses also need a cash flow statement what is a cash flow statement
等同於現金流，這就是為什麼企業還需要現金流量表。什麼是現金流量表？
05:11
a cash flow statement is a financial statement that shows a business's cash inflows and outflows over a period of
現金流量表是一份財務報表，顯示一家企業在一段時間內的現金流入和流出
05:19
time businesses need to make a cash flow statement if they are using cruel accounting you see there are two methods
時間企業若採用權責發生制會計，就必須編製現金流量表。你瞧，會計方法有兩種
05:27
of accounting we have the cash method me and the acral method the cash method of accounting is often used by smaller
我們有現金制和權責發生制。現金制會計常為小型
05:35
businesses it says the revenue is recognized when cash is received and expenses are recorded when cash is paid
企業所用。它規定收入在收到現金時認列，費用在支付現金
05:43
out under the cash method the income statement and the cash flow statement are equivalent to one another if cash
時記錄。在現金制下，損益表與現金流量表彼此等價。若現金
05:50
comes in we record revenue and if cash goes out we record an expense it's nice and simple but it has its limitations
流入，我們就記錄收入；若現金流出，我們就記錄費用。簡單明瞭，但也有其局限
06:00
what if Tous makes a large sale but the customer doesn't pay the invoice until the following accounting period their
假設 Tous 做了一筆大額銷售，但客戶直到下一個會計期間才支付發票。他們在
06:07
revenue could be understated in the period that they made the sale and overstated in the following period when
銷售當期的收入可能被低估，而在收到現金的下一期則被高估。一定有更好的方法，所幸
06:13
they received the cash there has to be a better way and thankfully there is the acral method says that we should
權責發生制存在。它主張我們應在收入
06:21
recognize Revenue as it's earned and record expenses as they are incurred when the substance of the transaction
賺取時認列，並在費用發生時記錄，當交易的
06:29
takes place this means that cash inflows and outflows aren't equivalent to revenues and expenses they need to be
實質發生時。這意味著現金流入與流出並非等同於收入與費用。它們需要在
06:38
tracked separately in the cash flow statement a cash flow statement looks like this in the header we have the
現金流量表中分開追蹤。現金流量表看起來像這樣：表頭是它所涵蓋的
06:45
period of time that it relates to just like we had in the income statement and in the body we have two main sections at
期間，就像損益表一樣；主體部分有兩個主要區塊；底部則是
06:54
the bottom we have the opening and closing cash balances for the financial year we get these numbers from the
財務年度的期初與期末現金餘額。這些數字來自
07:00
balance sheet tious started out with $1 million and finished up with $12 million
資產負債表。Tous 期初有 100 萬美元，期末有 1200 萬美元
07:07
so overall that's a net increase in cash of $1 million but how did this come about this
所以總體而言，現金淨增加了 100 萬美元。但這是怎麼發生的？
07:15
is where the top section comes in we work out the cash flow from operating activities investing activities and
這就是頂部區塊的作用。我們計算來自營業活動、投資活動與
07:22
financing activities cash flow from operating activities covers regular business activities how much cash Tous
融資活動的現金流量。來自營業活動的現金流量涵蓋常規業務活動，即 Tous 在
07:31
brought in and spent whilst selling tea tious is using the direct method so this section mirrors an income statement
銷售茶葉時帶進與花費了多少現金。Tous 採用的是直接法，因此此區塊反映了以現金制
07:39
prepared under the cash method of accounting cash flow from investing activities looks outside of the core
會計編製的損益表。來自投資活動的現金流量則放眼於核心
07:46
operations of the business these are the cash inflows and outflows from Investments and buying or selling
營運之外。這些是來自投資以及買賣的現金流入與流出
07:53
property and Equipment cash flow from financing activities is all about funding the business business either
不動產與設備，融資活動現金流是關於 business 的資金籌措，無論是透過銀行貸款還是業主的出資。
08:00
through loans from Banks or Equity from the owners of the business if we collapse this all down then the net cash
如果我們將其全部簡化，那麼頂部的淨現金流應該要與底部的淨現金流相符。
08:08
flow on the top should match up with the net cash flow on the bottom it does hear which means the cash flow statement is
在此處相符，這意味著現金流量表已經調節完畢。
08:16
reconciled let's do a quick recap the balance sheet gives us a snapshot of a business's assets liabilities and Equity
讓我們快速回顧一下，資產負債表讓我們看到企業在特定時間點的資產、負債與股東權益的快照。
08:25
at a single point in time it shows us what a business owns and what it owes it also tells us how much the business is
它顯示了企業擁有的東西以及欠別人的東西，同時也告訴我們該企業對其業主而言的價值是多少。
08:35
worth to its owners and then we have the income statement which shows us a business's revenues and expenses over a
接著是損益表，它顯示了企業在一段期間內的營收與支出。
08:43
period of time when we take the difference we can see if it made a profit or a loss the cash flow statement
當我們取其差額時，就能看出它是賺錢還是賠錢。
08:50
reveals the business's cash inflows and outflows over a period of time these are reconciled back to the movement in cash
現金流量表則揭示了企業在一段期間內的現金流入與流出，這些數據會與資產負債表中的現金變動進行調節。
08:58
in the balance sheet before we go any further you should know that I've put together cheat sheets
在我們繼續之前，您應該知道我已經整理好了涵蓋所有這些財務報表的速查表。
09:04
covering all of these financial statements I'll leave links to them down in the description okay now that you've
我會在說明欄位留下它們的連結。好的，既然您對財務報表已有初步了解，讓我們逐一深入探討。
09:11
got a feel for financial statements let's take a closer look at them one by one we'll start with the balance
我們從資產負債表開始。資產負債表（或稱財務狀況表）是一份財務報告，讓我們看到企業在特定時間點的資產、負債與股東權益的快照。
09:18
sheet a balance sheet or a statement of financial position is a financial report that gives us a snapshot of a business's
現在，如果您看過我的影片，您可能聽過這句話：企業擁有的東西等於企業欠別人的東西。
09:26
assets liabilities and equity and at a single point in time now if you've watched my videos before then you've
換句話說，企業擁有資產，並欠第三方負債。
09:33
probably heard this one the stuff that a business owns is equal to the stuff that a business owes in other words a
兩者之間的差額稱為股東權益，也就是企業欠其業主的款項。
09:42
business owns assets and it owes liabilities to third parties the difference between the two is called
因此我們有了會計恆等式：資產等於負債加上股東權益。
09:49
equity which is what the business owes back to its owners and so we have the accounting equation assets are equal to
當我們在特定時間點對此會計恆等式進行快照時，我們看到的就是資產負債表。
09:57
liabilities Plus Equity when we take a snapshot of this accounting equation at a single point in time we're looking at
我們稱之為基本資產負債表，顧名思義，它必須保持平衡。
10:06
a balance sheet we'll call this one the basic balance sheet and as its name suggests it's got to balance that means
這意味著總資產必須永遠等於總負債加上股東權益。
10:13
that total assets must always equal total liabilities and Equity a detailed balance sheet would look something like
一份詳細的資產負債表看起來會像這樣，我們將資產細分為流動與非流動資產。
10:21
this we expand out assets into current and non-current current assets are short-term assets things like
流動資產是短期資產，例如...
10:29
receivables and prepaid expenses on the other hand non-current assets are long-term assets there are two main
應收帳款和預付費用另一方面，非流動資產是長期資產，主要有兩種
10:36
types the ones that you can touch and the ones that you can't touch we do the same thing with liabilities current
類型：一種是你摸得到的，另一種是你摸不到的。我們對負債也做同樣的處理，流動
10:43
liabilities are short-term liabilities payables acur expenses and deferred revenue and non-current liabilities
負債是短期負債，包括應付帳款、應計費用和遞延收入，而非流動負債
10:50
long-term liabilities stuff like longterm loans equity on the other hand is a different kettle of fish first we
是長期負債，例如長期貸款。另一方面，股權則是完全不同的東西，首先我們有
10:58
have Capital contributions which is the money invested into the business by its owners for a company with shareholders
資本投入，也就是業主投入事業的資金。對於有股東的公司，我們可能稱之為普通股，然後我們有企業的保留盈餘，也就是其累積的利潤，保留
11:05
we might call this common stock and then we have the business's retained earnings which are its accumulated profits held
供未來使用。我確實有一份資產負債表速查表，總結了所有這些內容，連結在說明欄中。總之，如何
11:13
for future use I do have a balance sheet cheat sheet which summarizes all of this the links in the description anyways how
製作一份基本的資產負債表？首先，你需要另一份會計報告，稱為試算表。這份報告顯示了
11:21
do you make a basic balance sheet first you need another accounting report called a trial balance this shows us the
在某個時間點，所有總分類帳帳戶的期末餘額。這是一份名為 Tumble 的約會應用程式的試算表，
11:29
closing balances for every General ler account at a point in time here's a trial balance for a dating app called
它是在 Tumble 財務年度結束時，也就是 12 月 31 日運行的，這是一份調整後試算表，因為所有
11:36
tumble it was run at the end of TL's Financial year December 31st and it's an adjusted trial balance because all
調整分錄都已過帳。我們可以看到 Tumble 的所有帳戶和餘額，借方在左邊，
11:44
adjusting entries have already been posted we can see all of tumble accounts and balances debits are on the left and
貸方在右邊。在底部，我們看到借方總額為 $87,700，
11:52
credits are on the right at the bottom we can see that the debits total to $87,700
與貸方總額完全相符。這意味著 Tumble 的試算表是平衡的，這非常重要，
12:00
which matches the total credits exactly this means that tumble trial balance is IM balance which is very important
因為如果試算表不平衡，那麼資產負債表也無法平衡。我想我這輩子從沒說過這麼多次「平衡」。
12:07
because if the child balance isn't balance then the balance sheet also has to balance don't think I've ever said
試算表中的帳戶通常按某種模式排列。在這條線上方，我們有 Tumble 擁有的東西，也就是它的資產；在這條線下方，我們有 Tumble 欠的東西，也就是它的負債和股權。
12:13
balance so much in my life accounts in a trial balance are usually arranged in a pattern above this line we have the
我們還有它的收入和費用帳戶，我們上次用它們來製作損益表。那麼，我們如何製作
12:20
stuff that tumble owns its assets and below the line we have the stuff that tumble owes its liabilities and equity
資產負債表呢？我們先從錯誤的方式開始，因為這是一個非常容易犯的錯誤，它大概是這樣：
12:29
we also have its revenue and expense accounts which we used last time to make the income statement so how do we make a
我們把 Tumble 的所有資產、負債和股權帳戶，放到資產負債表各自的區塊裡。
12:36
balance sheet we'll start with the wrong way because this is a really easy mistake to make and it goes something
理論上，這樣做是對的。但看看這個：總資產加起來是 $36...
12:42
like this we take all of tumble assets liabilities and Equity accounts and we pop them in their sections of the
我們將所有 Tumble 的資產、負債和股東權益科目取出，並放入資產負債表的相應區塊中
12:49
balance sheet in theory it's the right thing to do but check this out total assets add up to$ 36
理論上，這樣做是對的。但看看這個：總資產加起來是 $36,350,000，而總負債加股東權益總計為 $25
12:57
m350 th000 and total liabilities plus Equity add up to $25
m350 th000 以及總負債加股東權益總計為 25 美元
13:03
m650 th000 that's a difference of $1,700,000 so this balance sheet doesn't
m650 th000 這有 170 萬美元的差額，所以這張資產負債表
13:12
balance what went wrong we forgot to includes tumble revenue and expenses these are part of tumble retained
無法平衡。哪裡出錯了？我們忘了包含 tumble 的營業收入和費用，這些是 tumble 保留盈餘的
13:20
earnings its profits held for future use which also sit in the equity section of its balance sheet when we include them
一部分，也就是保留供未來使用的利潤，它們也位於資產負債表的股東權益區塊。當我們將它們包含進來後，
13:28
total liabilities plus Equity also add up to $36 m350 th000 so tumble basic balance sheet
總負債加股東權益也總計為 36 m350 th000，所以 tumble 的基本資產負債表
13:37
is in Balance remember the balance sheet is a snapshot of a business's assets liabilities and Equity at a single point
是平衡的。記住，資產負債表是企業在單一時間點上
13:46
in time on the left side we can see what the business owns and on the right side we can see what it owes to third parties
的資產、負債和股東權益的快照。左邊我們可以看到企業擁有的資產，右邊則是看到它對第三方
13:54
and its owners how do we make a detailed balance sheet we follow the same process but first we need to divide tumble
以及對其所有者的負債。我們要如何製作詳細的資產負債表？我們遵循相同的流程，但首先我們需要將 tumble 的
14:04
assets and liabilities into current and non-current cash accounts receivable other receivables and prepaid expenses
資產和負債分為流動與非流動。現金、應收帳款、其他應收款以及預付費用
14:12
are all current assets property plant and equipment and intangibles are non-current assets accounts payable
都是流動資產。不動產、廠房與設備以及無形資產是非流動資產。應付帳款、
14:20
taxes payable acur expenses and deferred revenue are all current liabilities and long-term loans is a non-current
應付稅款、應計費用以及遞延收入都是流動負債，而長期貸款則是
14:28
liability in the equity section common stock is a type of capital contribution and everything below that is retained
非流動負債。在股東權益區塊，普通股是一種資本投入，其下方的所有項目都是保留
14:36
earnings these are Tumbl profits held for future use their opening retained earnings at the start of the Year less
盈餘。這些是 tumble 保留供未來使用的利潤，也就是年初的期初保留盈餘減去
14:44
dividends plus tumble net profit in the current year and that's it we can pick up all these numbers and put them in our
股利，再加上 tumble 本年度的淨利，就這樣。我們可以提取所有這些數字並放入我們的
14:52
detailed balance sheet so we've got current assets $31 M50 th000 and 5.3
詳細資產負債表中。所以我們有流動資產 31 M50 th000 以及 530 萬
15:00
million in non-current assets current liabilities are $14.4 million and
的非流動資產。流動負債為 1440 萬美元，
15:07
non-current liabilities of $1.2 million then we have $1 1,50,000 in common stock
非流動負債為 120 萬美元。接著我們有 150 萬美元的普通股，
15:15
which is a type of capital contribution and finally $1,700,000 in retained earnings or
這是一種資本投入。最後是 170 萬美元的保留盈餘，或稱
15:24
profits held for future use total assets are equal to toal liabilities plus
保留供未來使用的利潤。總資產等於總負債加
15:30
Equity so this balance sheet is in Balance love it when things balance let's move on to the income statement or
股東權益，所以這張資產負債表是平衡的。我喜歡看到事情平衡。我們繼續看損益表或
15:40
statement of profit and loss what is an income statement the income statement is a financial report that summarizes a
損益表 什麼是損益表 損益表是一種財務報告，用於總結一家企業在特定期間內的
15:49
business's revenues and expenses over a period of time it works like this if you take a business's revenue and subtract
收入與支出。它的運作原理如下：如果你用一家企業的收入減去
15:58
it expenses then you're left with a profit or a loss that's why it's sometimes called the profit and loss
它的支出，剩下的就是利潤或虧損。這就是為什麼它有時被稱為損益表
16:05
statement or the pnl but we'll call this one the basic income statement it's nice and simple but it doesn't give us much
或 P&L。但我們稱之為基本損益表。它雖然簡潔明瞭，但提供的
16:14
information we need to expand it out to see the full detailed income statement at the top we have operating Revenue
資訊有限。我們需要將其擴展，才能看到完整的詳細損益表。在頂部是營業收入
16:22
which is the income earned from doing business and then we take away any direct operating costs these are the
，也就是透過營運所賺取的收入。接著我們扣除任何直接營運成本，也就是
16:29
cost of sales and that leaves us with a gross profit or a loss beneath that we subtract any indirect operating costs or
銷貨成本，剩下的就是毛利或毛損。在那之下，我們扣除任何間接營運成本或
16:39
overheads to reach an operating profit or loss and finally we take away the indirect non-operating costs things like
營業費用，以得出營業利益或虧損。最後，我們再扣除間接的非營運成本，例如
16:47
interest expenses and tax which brings us down to the bottom line the business's net profit or loss how do you
利息支出和稅金，從而得出最終的底線，也就是企業的淨利或淨損。如何
16:54
make a basic income statement the first thing you'll need is a trial balance a trial balance is an accounting report
製作基本損益表？首先你需要的是試算表。試算表是一種會計報告，
17:02
showing the closing balances in all general ledger accounts at a point in time here's one for a dating app called
顯示在某個時間點所有總分類帳帳戶的期末餘額。這裡有一個名為 Tumble 的約會應用程式的
17:10
tumble it's an adjusted trial balance which means that all of tumble adjusting entries have already been posted and it
試算表。這是一張調整後試算表，表示 Tumble 的所有調整分錄都已過帳，並且
17:18
was run on December 31st which happens to be the end of tumble Financial year this trial balance holds a complete list
是在 12 月 31 日執行的，剛好是 Tumble 財政年度的結束日。這張試算表包含 Tumble 所有
17:26
of tumbles accounts and closing balances debit balances go in the left column and credit balances go in the right column
帳戶及其期末餘額的完整清單。借方餘額在左欄，貸方餘額在右欄。
17:34
but how does this help us make an income statement well we can start by drawing a line because accounts in a trial balance
但這如何幫助我們製作損益表呢？我們可以先畫一條線，因為試算表中的
17:42
are usually arranged in order above this line we have tumbles assets liabilities and Equity these are all balance sheet
帳戶通常是按順序排列的。在這條線上方，我們有 Tumble 的資產、負債和權益。這些都是資產負債表
17:51
accounts which we can ignore we're interested in this stuff below the line tumbles revenue and expenses which are
的帳戶，我們可以忽略。我們感興趣的是線下方的東西：Tumble 的收入和支出，這些是
17:59
their income statement accounts the basic income statement is tumble Revenue minus its expenses in this case they
他們的損益表帳戶。基本損益表就是 Tumble 的收入減去其支出。在這個案例中，他們
18:07
earned $60 million in revenue and incurred 50,3 15,000 in expenses that leaves them
獲得了 6,000 萬美元的收入，並產生了 5,031.5 萬美元的支出。這讓他們剩下
18:16
with 9,650 th000 in profit baby but how do we make the detailed income statement the
965 萬美元的利潤。但是，我們該如何製作詳細的損益表呢？
18:25
method is pretty much the same if we go back to T adjusted trial balance then all we need to do is categorize their
方法基本上是一樣的，如果我們回到調整後試算表，我們需要做的就是像之前一樣將他們分類
18:32
expenses like we did before cost of sales is a direct operating cost General administrative selling marketing
費用，銷售成本是直接營運成本，一般行政、銷售、行銷
18:41
depreciation and amortization are all indirect operating costs and finally interest and tax expenses are indirect
折舊和攤銷都是間接營運成本，最後利息和稅務費用是間接
18:50
nonoperating costs but please please be careful with depreciation and amortization if the long-term assets
非營運成本，但請務必小心處理折舊和攤銷，如果長期資產
18:57
that they relate to aren't used in operations then these would also be indirect non-operating costs in this
它們所相關的資產並未用於營運，那麼這些也會是間接非營運成本，在這支
19:04
video I'm assuming that they are used in operations right that's the hard bit out the way all we need to do now is lift
影片中，我假設它們是用於營運的，好了，難的部分已經解決了，我們現在需要做的就是把這些
19:11
these numbers out of the adjusted trial balance and put them in the corresponding sections of the income
數字從調整後試算表中提取出來，並放入損益表的相應部分
19:18
statement that leaves us with a revenue of $60 million just like before less $17.5 million in cost of sales which is
這讓我們得到 6000 萬美元的營收，和之前一樣，減去 1750 萬美元的銷售成本，這是
19:27
a direct operating cost cost which gives us a gross profit of $42.5
一項直接營運成本，這給我們帶來了 4250
19:33
million then we deduct indirect operating costs to reach an operating profit of
萬美元的毛利，然後我們扣除間接營運成本以達到 145 萬美元的營業利益
19:40
$1,450 th000 and below that we subtract the indirect nonoperating costs interest
在那之下，我們減去間接非營運成本——利息
19:47
and tax which leaves tumble with a net profit of $ 9,650 th000 on the bottom line the
和稅金，這讓我們最終得到 965 萬美元的淨利，在底線（Bottom Line）上，
19:56
bottom line is that we have one more financial statement to cover and it's the cash flow statement come on you can
底線是我們還有一份財務報表要涵蓋，那就是現金流量表，來吧，你可以
20:04
do this a cash flow statement is a financial statement that summarizes a business's cash inflows and outflows
做到的，現金流量表是一份總結企業在一段時間內現金流入和流出的
20:12
over a period of time we'll get into how that works in a moment but first why do we need a cash flow statement in
財務報表，我們稍後會說明其運作方式，但首先，為什麼我們在會計中
20:20
accounting there are two main methods for preparing your books the cash method and the acral method with the cash
需要現金流量表？準備帳簿主要有兩種方法：現金基礎和權責發生基礎。使用現金
20:27
method you recognize your Revenue when cash is received and you record your expenses when cash is paid out but under
基礎，你在收到現金時確認收入，並在支付現金時記錄費用。但根據
20:34
the acral method you recognize Revenue as it's earned and record your expenses as they are incurred so what does that
權責發生基礎，你在賺取收入時確認收入，並在發生費用時記錄費用。那麼這是什麼
20:43
mean if your cash accounting then technically you only have one financial statement the income statement it
意思？如果你使用現金基礎會計，那麼嚴格來說你只有一份財務報表，那就是損益表。它
20:50
summarizes your revenues and expenses over a period of time leaving you with a profit or a loss but with the cash
總結了你在一段時間內的收入和費用，讓你得到利潤或虧損。但使用現金
20:58
method we said that you recognize Revenue when cash is received and you record expenses when cash is paid out
我們說過，在現金收付制下，您在收到現金時確認收入，並在支付現金時記錄支出
21:06
that leaves you with a net cash inflow or an outflow so the income statement prepared under the cash method is
這會讓您得到淨現金流入或流出，因此按現金收付制編制的損益表
21:14
equivalent to a cash flow statement keep that in mind we'll come back to it later plenty of small businesses do their
等同於現金流量表，請記住這一點，我們稍後會再回來討論。許多小型企業
21:21
books this way which is fine but the cash method isn't allowed under IFRS or Gap if you following either of these
的帳務就是這樣處理的，這沒問題，但現金收付制不被 IFRS 或 GAAP 允許，如果您遵循其中任何一種
21:29
then you must use the acrel method so revenue must be recognized as it's earned and expenses must be recorded as
準則，則必須使用權責發生制，因此收入必須在賺得時認列，費用必須在
21:37
they are incurred in ACR accounting we still have the income statement but this time it represents what a business has
發生時記錄。在權責發生制會計中，我們仍然有損益表，但這次它代表的是企業
21:45
earned and incurred not is cash inflows and outflows so it's not equivalent to a cash flow statement so businesses using
賺得和發生的金額，而非現金流入和流出，因此它不等同於現金流量表。所以使用
21:55
the ACR Method Keep a separate cash flow statement alongside their income statement and they also keep a balance
權責發生制的企業，會在損益表之外另外保留一份現金流量表，並且他們也保留一份
22:02
sheet which holds their assets their liabilities and their Equity what is a cash flow statement at the start I said
資產負債表，其中包含他們的資產、負債和股東權益。什麼是現金流量表？一開始我說過
22:10
it summarizes a business's cash inflows and outflows over a period of time but what does it look like we begin with the
它總結了企業在一段時間內的現金流入和流出，但它長什麼樣子？我們從
22:18
opening cash amount at the start of the period and compare it against the closing cash amount at the end of the
期初的現金金額開始，並將其與期末的現金金額進行比較
22:25
period you can find both of these numbers in the balance sheet the movement between the two is the net
這兩個數字都可以在資產負債表中找到。兩者之間的變動就是現金的
22:31
increase or decrease in cash and once we know that then we can get onto the real purpose of the cash flow statement
淨增加或減少，一旦我們知道了這一點，我們就可以進入現金流量表的真正目的：
22:39
explaining how we ended up here there are three main sections cash flow from operating activities cash flow from
解釋我們是如何達到這個結果的。它有三個主要部分：營業活動的現金流量、
22:46
investing activities and cash flow from financing activities operating activities are the main Revenue
投資活動的現金流量和籌資活動的現金流量。營業活動是企業主要的
22:54
generating activities of the business these are the cash flows involved in selling goods or services investing
收入產生活動，這些是涉及銷售商品或服務的現金流。投資
23:01
activities sit outside of the business's core operations they involve the buying or selling of Investments or other
活動位於企業核心業務之外，它們涉及購買或出售投資或其他
23:08
long-term assets and finally financing activities relate to funding the business through raising or repaying
長期資產。最後，籌資活動與透過向第三方銀行或企業所有者
23:15
cash to third-party Banks or the owners of the business this my friends is the basic structure of the cash flow
籌集或償還現金來為企業提供資金有關。朋友們，這就是現金流量表的
23:22
statement positive numbers represent cash inflows and negative numbers are cash outflows now there are a couple of
基本結構，正數代表現金流入，負數代表現金流出。現在有幾個
23:30
ways to make a detailed cash flow statement we can use the direct method or the indirect method we'll start with
製作詳細現金流量表的方法，我們可以使用直接法或間接法，我們從
23:37
the direct method cash flow from operating activities under the direct method mirrors the income statement
直接法開始，營業活動的現金流量在直接法下與損益表相對應
23:44
prepared under the cash method which we saw earlier at the top we have cash receipts from customers which mirrors
這與我們稍早看到的收付實現製損益表一致。在頂部我們有來自客戶的現金收入，這對應
23:50
revenue and then we have the cash paid out to suppliers and employees and then interest and taxes paid collectively
收入，接著我們有支付給供應商和員工的現金，以及支付的利息和稅款，總體而言
23:58
these mirror the business's expenses cash flow from investing activities includes cash outflows from buying
這些對應了企業的費用。投資活動的現金流量包括購買
24:05
Investments or other long-term assets and the cash inflows that come with selling them cash flow from financing
投資或其他長期資產的現金流出，以及出售這些資產所帶來的現金流入。籌資活動的
24:11
activities relates to the raising or repaying of cash or Capital there are two ways a business can do this using
現金流量則與籌集或償還現金或資本有關。企業可以透過兩種方式來進行，使用
24:19
liabilities or Equity they can borrow money from thirdparty bank which would increase their liabilities or a business
負債或股權。他們可以向第三方銀行借款，這會增加他們的負債，或者企業
24:26
can look to its owners its shareholders ERS who can make Capital contributions which increase equity on the flip side
可以尋求其所有者、股東的資金，他們可以進行資本投入，從而增加股權。另一方面
24:34
they also make loan repayments back to the bank and distribute dividends back to the owners when we add up the net
他們也會向銀行償還貸款，並向所有者分配股利。當我們將營業、投資和籌資活動的淨
24:41
cash flows from operating investing and financing activities we can reconcile the net increase or decrease in cash
現金流量加總時，我們可以將現金的淨增加或減少與
24:49
back to the movement in the balance sheet now how does the indirect method work the only section that changes is
資產負債表的變動相互核對。那麼間接法是如何運作的呢？唯一變動的部分是
24:55
cash flow from operating activities we use three steps to work it out the indirect method always begins with the
營業活動的現金流量。我們使用三個步驟來計算。間接法總是從
25:03
net profit or loss from the income statement then in step two we add back all the non-cash expenses that appear
損益表的淨利潤或虧損開始，然後在第二步，我們加回所有列在其上方的非現金費用
25:10
above it these don't represent cash outflows and they need to be reversed Out The Usual Suspects are depreciation
這些不代表現金流出，需要將其反向加回。常見的項目有折舊
25:18
and amortization and any gain or loss on the sale of non-current assets or long-term assets finally we adjust for
和攤銷，以及出售非流動資產或長期資產的任何收益或損失。最後，我們根據
25:27
the movement in working capital working capital is the difference between current assets and current liabilities
營運資金的變動進行調整。營運資金是流動資產與流動負債之間的差額
25:34
increases in current assets like inventory or receivables reduce cash flow whereas increases in current
流動資產（如存貨或應收帳款）的增加會減少現金流量，而流動
25:41
liabilities like payables increase cash flow you can find all of these numbers on the comparative balance sheet now
負債（如應付帳款）的增加會增加現金流量。你可以在比較資產負債表上找到所有這些數字。現在
25:49
you're probably thinking that the direct method sounds a lot easier why don't we just use that you're right it is easier
你可能在想，直接法聽起來容易多了，為什麼我們不直接用那個呢？你說得對，它確實更容易
25:56
to read but it's actually harder for accountants to prepare so we don't use it as much the indirect method is much
雖然直接法比較容易理解，但對會計師來說編制起來反而更困難，所以我們較少使用。間接法
26:03
much easier to work out because we can find a lot of these numbers in the income statement and the balance sheet
在計算上則容易得多，因為我們可以從損益表和資產負債表中找到許多這些數字
26:09
as you'll see in this next example how do we make a cash flow statement yes it's time for that example and we'll be
正如我們將在下一個範例中看到的。我們該如何編製現金流量表？沒錯，是時候展示這個例子了，我們將
26:16
using the indirect method because it's easier we'll need a couple of things to get started first we need an income
使用間接法，因為它比較容易。我們需要準備幾樣東西才能開始：首先我們需要一份
26:23
statement here's one for a business called tumble which is a fictional dating app it summarizes tumble revenues
損益表。這裡有一家名為 Tumble 的企業（一家虛構的約會應用程式）的損益表。它彙總了 Tumble 在
26:30
and expenses for the year ended December 31st and here's tumble balance sheet which we made in the balance sheet video
12 月 31 日截止這一年的營收和支出。這是 Tumble 的資產負債表，我們在資產負債表的影片中製作過
26:38
it shows us a snapshot of their assets liabilities and Equity at the end of the year but hold on we're using the
它顯示了該公司在年底的資產、負債和權益的快照。但等等，我們正在使用
26:46
indirect method so we actually need to see last year's balance sheet as well so this is tumble comparative balance sheet
間接法，所以我們實際上也需要看到去年的資產負債表。這是 Tumble 的比較資產負債表
26:53
we have the current year one on the left and last year's one on the right nice one more thing before we begin here are
左邊是今年度，右邊是去年度。很好，在開始之前還有一件事：這裡是
27:00
some key facts which happened during the year tumble sold some furniture for $10,000 which originally cost them
今年發生的一些關鍵事實：Tumble 以 10,000 美元賣掉了一些家具，這些家具原本成本是
27:08
$20,000 and had been depreciated by $5,000 the loss on the sale was charged to General and admin expenses tumble
20,000 美元，且已提列了 5,000 美元的折舊。出售的損失被計入一般及管理費用。Tumble
27:16
also spent $910,000 on computer equipment they raised $100,000 in long-term debt and made no
還花了 910,000 美元購買電腦設備。他們籌措了 100,000 美元的長期負債，且沒有
27:24
repayments and finally they issued $50,000 in common stock and paid out $1
任何償還。最後，他們發行了 50,000 美元的普通股，並支付了
27:30
million in dividends righto let's begin what are we reconciling cash this is a cash flow
100 萬美元的股利。好的，讓我們開始吧。我們在做什麼調節？是現金。這畢竟是
27:38
statement after all so let's head over to Tumble comparative balance sheet we can see that they held
現金流量表。所以讓我們轉到 Tumble 的比較資產負債表。我們可以看到他們在去年底持有
27:46
$3,895 th000 in cash at the end of last year and this number increased to17 million at the end of this year so we
3,895,000 美元的現金，而這個數字在今年底增加到了 1,700 萬美元。所以我們
27:54
can lift these numbers and place them at the bottom of our indirect cash flow statement overall that's a net increase
可以提取這些數字，並將它們放在我們間接法現金流量表的底部。總體而言，這是現金的淨增加
28:02
in cash of 3,15 th000 but how did tumble pull this off let's find out we'll start with cash
3,150,000 美元。但 Tumble 是如何做到這一點的？讓我們來一探究竟。我們將從營業活動的
28:11
flow from operating activities in step one we need to find tumble net profit or loss for the current year that's easy we
現金流量開始。第一步，我們需要找出 Tumble 本年度的淨利潤或虧損。這很簡單，我們
28:19
can get it from the income statement on the bottom line we can see that tumble earned
可以從損益表的底線得到。我們可以看到 Tumble 賺了
28:25
9,650 th000 this year from their core operations we'll take tumble net profit and put it right at the top of cash flow
今年來自其核心業務的 9,650,000 元，我們將淨利潤放到現金流量表的頂部
28:34
from operating activities step two we need to reverse out all of the non-cash expenses non-cash expenses appear above
營業活動現金流量，步驟二我們需要沖銷所有非現金費用，非現金費用出現在
28:44
the bottom line in the income statement some classic examples are depreciation and amortization these represent the
損益表的底線上方，一些典型的例子是折舊和攤銷，這些代表了
28:51
gradual process writing off long-term assets they aren't cash flows this year tumble curred
撤銷長期資產的漸進過程，它們不是今年的現金流，Tumble 今年發生了
28:58
$850,000 in non-cash expenses so we'll add this back in our cash flow from operating activities but that's not all
850,000 元的非現金費用，所以我們將其加回營業活動現金流量，但這還不是全部
29:08
tumble made a loss on the sale of long-term assets if we jump back to our key facts page we said that they sold
Tumble 在出售長期資產時產生了損失，如果我們跳回關鍵事實頁面，我們說他們出售了
29:15
some furniture for $10,000 so let's quickly do some workings this furniture originally cost tumble
一些家具，價值 10,000 元，所以讓我們快速做一些計算，這件家具最初花費了 Tumble
29:22
$220,000 and by the time it was sold it had incurred $5,000 in depreciation leaving it with a carrying value of
220,000 元，到出售時，它已累計了 5,000 元的折舊，使其賬面價值為
29:31
$115,000 tumble sold this furniture for $10,000 which left them with a loss on the sale of
115,000 元，Tumble 以 10,000 元的價格出售了這件家具，這給他們帶來了
29:38
$5,000 this is also a non-cash expense and it was charged to General and admin expenses in the income statement we need
5,000 元的出售損失，這也是一種非現金費用，它在損益表中被計入一般及行政費用，我們需要
29:46
to reverse it out in our cash flow statement so we'll add back a loss on the sale of furniture
在現金流量表中將其沖銷，所以我們加回出售家具的損失
29:52
$5,000 step three we need to adjust for the movement in Tumble working capital Capital working capital is the
5,000 元，步驟三我們需要調整 Tumble 營運資金的變動，營運資金是
30:00
difference between current assets and current liabilities ignoring cash current assets are typically made up of
流動資產和流動負債之間的差額（不包括現金），流動資產通常由
30:07
inventory and receivables and current liabilities are payables we can find the movement in all of these on tumble
存貨和應收賬款組成，流動負債是應付賬款，我們可以在 Tumble 的
30:15
comparative balance sheet it doesn't look like tumble has any inventory but they do have some receivables accounts
比較資產負債表上找到所有這些的變動，看起來 Tumble 沒有任何存貨，但他們確實有一些應收賬款，應收
30:22
receivable other receivables and prepaid expenses which add up to1 million $50,000 in the current year and
賬款、其他應收款和預付費用，總計今年為 1,500,000 元，而
30:32
8,850 th000 last year that's an increase in receivables of 5.2 million during the
去年為 8,850,000 元，這意味著應收賬款在年內增加了 520 萬元
30:39
year an increase in receivables reduces cash flow so we subtract $5.2 million from cash flow from operating activities
應收賬款的增加減少了現金流，所以我們從營業活動現金流量中減去 520 萬元
30:48
I like to think of it this way if receivables have gone up then tumble is owed more money which isn't good for
我喜歡這樣想，如果應收賬款增加了，那麼 Tumble 被欠的錢就更多了，這對
30:54
cash flow payables work in a similar way tumble has accounts payable taxes payable acur expenses and some deferred
現金流不利，應付賬款的運作方式類似，Tumble 有應付賬款、應付稅款、應計費用和一些遞延
31:03
revenue all of this adds up to 14.4 million in payables in the current year and last year they had
收入 這一切加總起來 今年的應付帳款為 1440 萬元 去年他們有
31:12
$1,850,000 in payables that's a year-on-year decrease in payables of $450,000 we subtract decreases in
185 萬元的應付帳款 這是應付帳款年減 45 萬元 我們在營業活動現金流中減去
31:22
payables under cash flow from operating activities because if payables go down they're more supplier accounts have been
應付帳款的減少 因為如果應付帳款下降 代表他們已結清更多供應商帳款
31:29
settled so there's less cash when we take T's profit add back their non-cash expenses and adjust for the movement in
因此現金減少 當我們取 T 的淨利 加回其非現金支出 並根據
31:37
working capital then we can see that they had a net cash inflow of$
營運資金的變動進行調整後 我們可以看到他們有 $4,855,000 的
31:43
4,855 th000 from operating activities next up is cash flow from investing activities we're done with operating
營業活動淨現金流入 接下來是投資活動現金流 我們已完成營業活動
31:52
activities so the rest of the cash flow statement is the same whether you're using the direct or the indirect method
因此 現金流量表的其餘部分是相同的 不論您使用直接法或間接法
31:59
on our key facts page we can see that tumble spent $910,000 on computer equipment this is a
在我們的關鍵事實頁面上 我們可以看到 tumble 花了 91 萬元在電腦設備上 這是
32:06
cash outflow from investing activities because they bought long-term assets but tumble also sold the long-term asset
投資活動的現金流出 因為他們購買了長期資產 但 tumble 也出售了長期資產
32:15
remember that furniture we talked about tumble made a loss on its sale which we called a non-cash expense we added it
還記得我們談過的那組家具嗎 tumble 在出售時產生了損失 我們稱之為非現金支出 我們在
32:22
back in cash flow from operating activities but we also need to record the cash rece re seat on the sale of
營業活動現金流中將其加回 但我們也需要記錄出售所得的
32:29
$10,000 this sale isn't part of tumble core business so we record it as a cash flow from investing activities when we
1 萬元現金 這筆出售不屬於 tumble 的核心業務 因此我們將其記錄為投資活動現金流 當我們
32:38
total it against the purchase of computer equipment that leaves us with a net cash flow from investing activities
將其與電腦設備的購買相互抵銷後 我們得到投資活動的
32:44
of $900,000 this time it's a cash outflow so the number is negative cash flow from financing activities financing
淨現金流為 90 萬元 這次是現金流出 所以數字是負的 融資活動現金流 融資
32:53
activities involve raising or repaying cash or capital used to fund a business on the key facts page we can see that
活動涉及籌集或償還用於資助業務的現金或資本 在關鍵事實頁面上 我們可以看到
33:02
tumble raised $100,000 in long-term debt this is a liability to a third party bank and this
tumble 籌集了 10 萬元的長期債務 這是對第三方銀行的負債 而且
33:09
year they made no debt repayments they issued $50,000 in common stock which is a capital contribution from the
今年他們沒有償還債務 他們發行了 5 萬元的普通股 這是來自
33:17
shareholders who own the business which increases equity and they paid $1 million out in dividends back to these
擁有該企業的股東的資本投入 這會增加股權 他們支付了 100 萬元的股息給這些
33:24
shareholders that would have decreased their equity we can pull all these numbers through into cash flow from
肯東 這會減少他們的股權 我們可以將所有這些數字彙整到融資活動現金流中
33:31
financing activities tumble received $100,000 in cash from long-term debt
tumble 從長期債務中獲得 10 萬元現金
33:38
they raised another $50,000 in equity and they paid out $1 million in dividends so that's a net cash outflow
他們又籌集了 50,000 美元的股權資本，並支付了 100 萬美元的股利，因此這是 850,000 美元的融資活動淨現金流出
33:47
from financing activities of $850,000 almost there when we total the cash
幾乎完成了，當我們把營運活動、投資活動和融資活動的現金流加總時，我們可以看到 Tumble 在這一年中
33:55
flows from operating activities investing activities and financing activities we can see that tumble had a
現金淨增加了 3,150,000 美元，這與我們在資產負債表中看到的現金變動相符，因此我們已經使用間接法 reconciled 了這份現金流量表
34:01
net increase in cash of 3,15 th000 during the year this matches the movement in cash that we saw in the
哦，恭喜你，你現在正式成為財務報表的專家了
34:11
balance sheet so we've reconciled this cash flow statement using the indirect method oh yeah congratulations you are
我剛剛決定下一步是學習如何閱讀和分析它們，天啊，我正好有一部影片要推薦給你
34:20
now officially an expert on financial statements I've just decided the next step is to learn how to read and analyze
就在這裡，是的，是關於財務比率的，何不看看呢
34:28
them and boy do I have the video for you it's right here and yes it's on financial ratios why not give it a watch
我們那裡見
34:37
I'll see you there
我會在那裡見到你
