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[Music] hi and welcome back to CCPA I am Juliet and in today's video we're going to talk
[音樂] 大家好，歡迎回到 CCPA，我是 Juliet。在今天的影片中，我們將討論
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about financial statements what they are how they're used and most importantly how to read the valuable information
財務報表。它們是什麼、如何使用，最重要的是如何解讀其中提供的
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they provide we'll cover the three main financial statements the balance sheet the income statement and the statement
寶貴資訊。我們將涵蓋三大主要財務報表：資產負債表、損益表以及
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of cash flows we have a lot to cover so let's get started you probably heard the phrase accounting is the language of
現金流量表。我們要講的內容很多，那就開始吧。你可能聽過「會計是商業的語言」這句話，
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business but what does that need simp to put accounting helps businesses communicate their financial story just
但這究竟是什麼意思呢？簡單來說，會計幫助企業傳達他們的財務故事，
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like language accounting uses numbers transactions and reports to tell us what's happening with a company's money
就像語言一樣，會計使用數字、交易和報告來告訴我們一家公司的資金流向。
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financial statements are the primary Way businesses share their story with investors managers and anyone else
財務報表是企業與投資者、經理人以及任何其他
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interested in understanding how the company is performing these financial statements break down all the company's
有興趣了解公司營運狀況的人分享其故事的主要方式。這些財務報表將公司的所有
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activities into clear concise information giving us insights into things like profitability cash flow and
活動分解成清晰簡明的資訊，讓我們洞察其獲利能力、現金流和
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Financial Health they help answer important questions is the business making money do they have enough cash to
財務健康狀況等重要資訊。它們有助於回答重要問題：公司有賺錢嗎？他們有足夠的現金支付
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pay their bills are they growing or struggling let's jump in and take a closer look at each of these key
賬單嗎？他們是在成長還是在掙扎？讓我們深入探討，仔細看看這些關鍵
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statements and how they give us a clearer picture of the business's Financial
報表中的每一項，以及它們如何讓我們更清楚地了解企業的
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Health let's start with the balance sheet a balance sheet is a financial statement that provides a snapshot of a
財務健康狀況。讓我們從資產負債表開始。資產負債表是一份財務報表，提供企業在
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business's financial position at a specific point in time it's also referred to to as the statement of
特定時間點的財務狀況快照。它也被稱為財務狀況表，
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financial position and it's one of the key documents used to assess a company's Financial Health think of it as a
是用來評估公司財務健康的關鍵文件之一。可以將其想像成一張詳細的照片，
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detailed picture that shows you what a business owns what it owes and the value remaining for the owners at that
顯示出一家企業在該特定時刻擁有的東西、欠別人的東西，以及為股東剩餘的價值。
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specific moment the structure of the balance sheet starts with the business's name at
資產負債表的結構以頂端的企業名稱開始，
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the top followed by the name of the financial statement below that you'll find the date the snapshot was taken
下方緊接著是財務報表的名稱，再往下你會看到快照拍攝的日期。
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this is crucial because a balance sheet reflects the financial situation at one point in time not over a period like the
這點非常關鍵，因為資產負債表反映的是某個時間點的財務狀況，而不是像損益表或
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income statement or the cash flow statement the balance sheet starts with assets these are all the resources the
現金流量表那樣反映一段期間的狀況。資產負債表以資產開始，這些是企業所有的資源，
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business owns and controls which are expected to provide future economic benefits assets are divided into two
企業擁有並控制、預期能提供未來經濟效益的資產，可分為兩大類
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categories current and non-current current assets are those that are expected to be converted into Cash sold
流動資產與非流動資產。流動資產是指預期在一年內轉換為現金、出售
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or consumed within one year examples include cash accounts receivable money owed by customers and inventory
或耗用的資產，例如現金、應收帳款（客戶欠款）以及存貨
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products the company plans to sell non-current assets on the other hand are long-term Investments that will be used
（公司計劃出售的產品）。另一方面，非流動資產是將使用
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for more than one year these include property plan and equipment like buildings and Machinery as well as
一年以上的長期投資，包括不動產、廠房與設備，如建築物和機械，以及
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intangible assets like patents and Goodwill the value of these assets shows the full extent of what the business
無形資產，如專利和商譽。這些資產的價值顯示了企業擁有
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owns and can use to generate future profits after the assets we have the liabilities these are what the business
並可用來創造未來獲利的全部資源。資產之後是負債，即企業欠
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owes to others liabilities are also divided into two categories current and non-current current liabilities are
他人的款項。負債也分為兩大類：流動與非流動。流動負債是
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obligations that must be settled within one year such as accounts payables this is money owed to suppliers for example
必須在一年內清償的義務，例如應付帳款，即欠供應商的款項；舉例來說，
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short-term loans and wage payables which are salaries owed to employees non-current liabilities represent debts
短期貸款和應付薪資（欠員工的薪資）。非流動負債代表
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or obligations that are due Beyond one year this might include long-term loans bonds payables and pension obligations
到期日超過一年的債務或義務，可能包括長期貸款、應付債券和退休金義務。
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liabilities indicate how much of the business's resources are tied up in what it owes and they play a major role in
負債顯示了企業資源有多少被其所欠款項占用，並在評估
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assessing the business's liquidity and risk next we have Equity the equity section represents the ownership
企業流動性與風險方面扮演重要角色。接下來是股東權益。股東權益部分代表
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interest in the business it shows the residual value that remains after all liabilities have been paid off Equity is
企業的所有權利益，顯示在清償所有負債後的剩餘價值。股東權益是
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what's left for the owners or shareholders after the company sells its debts owner Equity includes the original
在公司出售其債務後，留給所有者或股東的剩餘價值。所有者權益包括所有者
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investments made by the owners often referred to as capital contributions it also includes retained earnings which
的原始投資，通常稱為資本出資；也包括保留盈餘，代表
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represent the cumulative profits the business has earned and kept rather than distributed to owners as dividends this
企業累積賺取並保留、而非以股利形式分配給所有者的利潤。這
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shows how well the businesses has been able to grow its value over time if we collapse the balance sheet into its core
顯示了企業隨時間提升其價值的成效。如果我們將資產負債表簡化為其核心
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components we can see that the total Equity reflects the value the owners hold in the business notice that the
組成部分，我們可以看到總股東權益反映了所有者在企業中持有的價值。請注意，
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total assets always equal the sum of total liabilities and equity this is known as the fundamental accounting
總資產永遠等於總負債加總股東權益，這被稱為基本會計
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equation assets equals liabilities plus Equity this equation must always be in Balance because every asset the company
資產等於負債加股東權益的公式，這個公式必須始終保持平衡，因為公司擁有的每一項資產
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owns has to be financed either by borrowing a liability or through the investment of the owners the equity for
都必須透過借款（負債）或業主的投入（股東權益）來融資。例如，如果一家企業擁有 1.69 億元的資產，
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example if a business has 169 million in assets it will also have 169 million in Combined liabilities and Equity the
其負債與股東權益合計也將是 1.69 億元。這個公式確保了企業的財務狀況被準確地反映。這一切意味著什麼？
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equation ensures that the business's financial position is accurately reflected what does this all mean what
資產負債表還告訴了我們什麼？讓我們來看看 Cookie Delight，它擁有 780 萬元的資產和 230 萬元的負債，
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else is the balance sheet telling us let's look at cookie Delight which has 7.8 million in assets and 2.3 million in
這意味著公司擁有 780 萬元的資源，但欠了 230 萬元的債務。在清償其負債後，
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liabilities this means that the company owns 7.8 million in resources but it owes 2.3 million in debts after paying
剩餘的價值或股東權益為 550 萬元，也就是屬於業主的公司部分。
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off its liabilities the remaining value or Equity is 5.5 million the portion of the company that belongs to the owners a
強健的資產負債表顯示出一家擁有健康資產組合和可控負債的企業。它展示了公司
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strong balance sheet indicates a business with a healthy mix of assets and manageable liabilities it shows the
維持營運和成長的能力，而疲弱的資產負債表可能會因過度債務或資產不足而亮起紅燈。
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company's ability to sustain operations and grow while a week balance sheet May raise red flags about excessive debt or
接下來是損益表。損益表，亦稱為
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insufficient assets next we have the income statement the income statement also known as the
利潤表，提供了公司在特定時間段內收入和支出的全面摘要。資產負債表提供的是公司在單一時間點
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profit and loss statement provides a comprehensive summary of a company's revenues and expenses over a specific
的財務狀況快照，而損益表則捕捉了公司在一段定義時間內（如一個月、
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period of time while the balance sheet gives a snapshot of a company 's financial position at a single point in
一季或一年）的財務活動。它有助於企業、投資者和利害關係人評估公司在創造收入和
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time the income statement captures the financial activity of the company over a defined period of time such as a month a
管理支出方面的表現。損益表通常以標題開頭，標示出
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quarter or a year it helps businesses investors and stakeholders assess how well the company is performing in terms
報表涵蓋的期間，例如「截至 12 月 31 日止年度」，這為所報告的財務表現提供了背景。
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of generating revenue and managing its expenses the income statement typically starts with the header which indicates
在損益表的正文部分，您會找到該期間內公司主要財務活動的明細，包括收入。這代表了公司從其核心
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the period the statement covers such as for the year ended December 31st and the Year this gives context to the financial
營運（如銷售產品或服務）所賺取的總收入。例如，Cookie Delight 報告稱其銷售餅乾的收入為 1,000 萬元。
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performance being reported in the body of the income statement you will find a breakdown of the company's key financial
這是頂線收入（top line income），它提供了對公司銷售表現的洞察。損益表
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activities during the period including revenues this represents the total income the company earned from its core
活動，包括營收。這代表公司從其核心
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operations like selling products or services for example cookie Delight reports $10 million in revenue from
營運，例如銷售產品或服務。舉例來說，Cookie Delight 報告了 1,000 萬美元的營收，來源是
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selling cookies this is the top line income and it provides insights into the company's sales performance the income
銷售餅乾。這就是頂線收入，它提供了對公司銷售表現的洞察。損益表
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statement will also include the cost of goods sold which is the direct cost associated with producing or delivering
損益表還會包含銷貨成本，這是與生產或交付公司銷售的產品或服務直接相關的成本。
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the product or Services the company sells for example cookie Delight cost of good Souls include the cost of
例如，Cookie Delight 的銷貨成本包括食材、人工和包裝的成本，總計 350 萬美元。
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ingredients labor and packaging amounting to $3.5 million subtracting the cost of good Souls from revenue
從營收中扣除銷貨成本後，即可得出毛利。
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gives you the gross profit for example cookie Delite has $10 million in revenue and 3.5 millions in cost of good Souls
例如，Cookie Delight 的營收為 1000 萬美元，銷貨成本為 350 萬美元。
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it's gross profit profit is 6.5 million cross profit is a critical measure because it shows how much the company
其毛利為 650 萬美元。毛利是一項關鍵指標，因為它顯示了公司在涵蓋直接生產成本後。
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makes from its corporations after covering the direct cost of production next we see operating expenses these are
從其營運中賺取了多少利潤。接下來我們看到營業費用，這些是與經營業務相關的持續性成本。
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the ongoing costs associated with running the business such as marketing salaries rent and administrative
例如行銷、薪資、租金和行政開支。
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expenses for example cookie Delight have 2.4 million in operating expenses these costs are essential to keep the business
例如，Cookie Delight 的營業費用為 240 萬美元。這些成本對於維持業務運營至關重要。
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running but are not directly tied to production after subtracting operating expenses from gross profit you get the
但與生產沒有直接關聯。從毛利中扣除營業費用後，即可得出營業收入。
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operating income also known as eits or earnings before interest and taxes this is an important measure of profitability
也稱為 EBIT（息稅前利潤）。這是衡量獲利能力的重要指標。
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as it reflects the company's ability to generate income from its Core Business operations excluding any non operational
因為它反映了公司從其核心業務營運中產生收入的能力，排除了任何非營運因素。
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factors like interest payment or taxes next we have other income and expenses this section includes income or expenses
如利息支付或稅款。接下來我們有其他收入和支出。此部分包含與公司主要業務無直接關聯的收入或支出。
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not directly related to the company's main business for example cookie Delight receives an interest payment of $150,000
例如，Cookie Delight 收到了 15 萬美元的利息支付。
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next we have net income before taxes and finally you arrive at the net income which represents the company's total
接下來是稅前淨利，最後得出淨利，代表該期間公司的總利潤。
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profit for the period for example after subtracting taxes and interest cookie delight's net income is $3 million this
例如，在扣除稅款和利息後，Cookie Delight 的淨利為 300 萬美元。
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is the bottom line of the income statement and reflect the company's overall profitability the income
這是損益表的底線，反映了公司的整體獲利能力。
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statement is often referred to as the statement of profit and loss because it's primary focus is on determining the
損益表通常被稱為損益表，因為其主要重點在於確定。
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company's profit over a period of time profit is a key indic indicator of a business's Financial Health and its
公司在一段時間內的利潤。利潤是衡量企業財務健康狀況的關鍵指標。
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ability to generate returns for owners or investors however it's important to
以及其為所有者或投資者產生回報的能力。然而，重要的是要記住。
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remember that profit doesn't always translate directly into cash flow a company might be profitable on paper but
利潤並不總是直接轉化為現金流。一家公司可能在帳面上是獲利的，但
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could still struggle with cash flow if its revenues are tied up in accounts receivable or if it has significant
如果其營收被應收帳款佔用，或有折舊等重大非現金支出，公司仍可能面臨現金流困境
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non-cash expenses like depreciation this is why companies also rely on the cash flow statement to understand how money
這就是為什麼公司也要依靠現金流量表來了解資金
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is moving in and out of the business and that is our third key financial statement the cash flow statement is one
如何在企業中流入和流出，而這是我們第三張關鍵財務報表。現金流量表是
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of the key financial statements that provides an overview of how cash moves in and out of a business over a specific
關鍵財務報表之一，提供特定期間內企業現金流動的概況；損益表關注
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period of time while the income statement focuses on profitability and the balance sheet shows financial
獲利能力，資產負債表顯示財務
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position the cash flow statement is all about liquidity how much cash the company has on hand how it is generated
狀況，現金流量表則完全關於流動性：公司手頭有多少現金、如何
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and how it is spent remember Gap requires accounting to be kept on an acrel basis not cash I have a video on
產生以及如何支出。請記住，Gap 要求會計採用權責發生制而非現金制，我有一支
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this topic if you need a refresher and I will leave the link down below when a business uses acral accounting there is
影片講這個主題，如果需要複習，我會在下方留下連結。當企業使用權責發生制時，
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a key distinction between profits from the income statement and cash which is tracked by the cash flow statement the
損益表上的利潤與現金流量表追蹤的現金之間存在關鍵區別。現金流量表
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cash flow statement helps track this movement of cash separately from revenues and expenses the cash FL
有助於將現金的流動與營收和支出分開追蹤。現金流量表
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statement is divided into three main sections each providing insights into different aspects of the company cash
分為三個主要部分，分別提供公司現金活動不同層面的洞察。它
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activity it provides insights into how much cash is generated or used by the business during a specific time period
提供企業在特定時間段內產生或使用多少現金的洞察。
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the three sections are operating activities cash flows from the company's Core Business activities investing
這三個部分是：營業活動（來自公司核心業務活動的現金流）、投資
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activities cash flows related to buying or selling assets and financing activities cash flows from borrowing or
活動（與買賣資產相關的現金流）和籌資活動（借款或
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Equity activities operating investing and financing the operating activities section shows the Cash Generator or use
股權活動的現金流）。營業、投資和籌資。營業活動部分顯示核心業務
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in the core business oper operations it starts with net income from the income statement and adjusts for changes in
營運的現金產生或使用。它從損益表的淨利開始，並針對營運資金的
11:04
working capital such as increases or decreases in accounts receivable accounts payables inventory and other
變化進行調整，例如應收帳款、應付帳款、存貨和其他
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current assets and liabilities operating cash flows includes adjustments for depreciation which is a non-cash expense
流動資產與負債的增減。營業現金流包括對折舊的調整，這是一種非現金支出，
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added back to reflect the true cash flow changes in working capital for example if a receivable increases it means cash
會加回來以反映真實的現金流。營運資金的變化，例如，如果應收帳款增加，表示現金
11:25
has not yet been collected so it's subtracted from operating cash flows the operating section is crucial because it
尚未收回，因此會從營業現金流中扣除。營業部分至關重要，因為它
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shows how well the company's core activities are generating cash to fund operations and growth the next section
顯示公司核心活動產生現金以支持營運和成長的程度，下一部分
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is investing activities this section shows the cash used for or generated from investments in long-term assets
是投資活動，此部分顯示用於長期資產投資或由此產生的現金
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such as property plan and equipment or Acquisitions of other companies it also includes cash received from the sale of
例如不動廠房及設備，或收購其他公司，它也包括出售資產所收到的
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assets the investing activity section is important because it shows how the company is investing in its long-term
現金，投資活動部分很重要，因為它顯示公司如何投資其長期
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future whether it is expanding its capacity acquiring new assets or divesting underperforming assets then we
未來，無論是擴充產能、收購新資產，還是出售表現不佳的資產，接著我們
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have the financing activities this section shows the cash inflows and outflows related to the company's
有融資活動，此部分顯示與公司
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Financial structure it includes cash received from issuing Equity or debt as well as cash used to repay loans or pay
財務結構相關的現金流入和流出，它包括發行股權或債務所收到的現金，以及用於償還貸款或支付
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dividends to shareholders the financing activity section provides insights into how the company is Raising capital and
股東股利的現金，融資活動部分提供關於公司如何籌集資金以及
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returning value to its shareholders as well as its approach to debt management at the bottom of the cash flow statement
回報股東價值的洞察，還有其債務管理方式，在現金流量表的底部
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you will see the opening and closing cash balances for the period these figures are taken directly from the
你會看到該期間的期初和期末現金餘額，這些數字直接取自
12:35
balance sheets and show how much cash the company had at the beginning and end of the period for example opening cash
資產負債表，顯示公司在該期間期初和期末有多少現金，例如期初現金
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balance of $500,000 and a closing cash balance of $3 million this shows a net increase in
餘額為 50 萬美元，期末現金餘額為 300 萬美元，這顯示現金
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cash of 2.5 million the net cash flow from all activities operating investing and Fin financing should reconcile with
淨增加 250 萬元，所有活動（營運、投資和融資）的淨現金流動應與
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the change in cash from the beginning to the end of the period so here are some key takeaways the cash flow statement is
從期初到期末的現金變動相符，因此以下是一些關鍵要點，現金流量表對於
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crucial for understanding a company's liquidity its ability to generate cash from core operations and how it manages
理解公司的流動性、其從核心營運產生現金的能力，以及它如何管理
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its Investments and financing activities while the income statement tells you whether the company is profitable the
其投資和融資活動至關重要，雖然損益表告訴你公司是否獲利，但
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cash flow statement shows whether the company can convert those profits Into Cash a healthy cash flow is vital for
現金流量表顯示公司是否能將這些利潤轉換為現金，健康的現金流對於
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sustain CLE in operations and fueling growth and that is all for today's video I hope this helped you better understand
維持營運和推動成長至關重要，以上就是今天影片的全部內容，希望這能幫助你更了解
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financial statements if you find this video helpful be sure to like subscribe and hit the Bell so you won't miss the
財務報表，如果你覺得這部影片有幫助，請務必按讚、訂閱並開啟小鈴鐺，這樣你就不會錯過
13:41
next one if you have any questions or thoughts leave them in the comments below thanks for watching and I will see
下一部影片，如果你有任何問題或想法，請留在下方的留言區，感謝觀看，我們下次見
13:46
you in the next video
下一支影片見，我們。
