00:00
Hi, Carrie here from My Cloud Bookkeeping.
嗨，我是 My Cloud Bookkeeping 的 Carrie。
00:03
I work with small businesses and entrepreneurs to help them to understand their business
我與小型企業和創業者合作，協助他們使用 QuickBooks Online
00:07
finances in using QuickBooks Online.
來了解他們的企業財務。
00:11
Today, we're going to look at the three financial statements that you can use to manage your business.
今天，我們將探討可以用來管理企業的三大財務報表。
00:17
If you're using software as I am with QuickBooks Online, the normal recording of transactions
如果你像我一樣使用 QuickBooks Online 這類軟體，正常的交易記錄
00:22
will create those for you.
就會自動為你生成這些報表。
00:25
The statements we're going to look at are the balance sheet, the income statement
我們要探討的報表是資產負債表、損益表
00:27
or profit and loss, or the cash flow statement.
或現金流量表。
00:30
If you're studying accounting or bookkeeping, you may be learning about debits and credits.
如果你正在學習會計或簿記，你可能正在學習借方和貸方。
00:36
Then all of a sudden, you're given accounting software.
然後突然間，你得到了一套會計軟體。
00:38
You don't really understand what's happening behind the scenes.
你並不真正了解背後發生了什麼事。
00:42
So, we're going to walk through some transactions together, understand the
所以，我們將一起走過一些交易過程，了解
00:45
debits and credits, and then see how this flows through to your three main reports.
借方和貸方，然後看看這如何流轉到你的三大主要報表中。
00:51
First, a quick refresher on where the debits and credits land in your report.
首先，快速複習一下借方和貸方在報表中的位置。
00:56
You can see on the balance sheet here, the assets section, these are all debits.
你在這裡的資產負債表上可以看到，資產區塊，這些都是借方。
01:02
Your liabilities and equity here, these are credits.
你的負債和股東權益區塊，這些是貸方。
01:06
And then when we get to your income statement, your profit and loss, the income is credits and the
然後當我們來到你的損益表，你的損益，收入是貸方，而
01:12
expenses are all debits.
費用都是借方。
01:16
Now, if this isn't a refresher for you, there is another video you can check out.
如果這對你來說不是複習，你可以去看另一部影片。
01:22
But if this is a refresher for you, it's just a little bit of a reminder.
但如果這對你來說是複習，這只是一個小小的提醒。
01:26
Anytime we want to increase a debit amount, we debit it.
任何時候我們要增加借方金額，我們就借記它。
01:28
Anytime we want to increase a credit amount, we credit it.
任何時候我們要增加貸方金額，我們就貸記它。
01:33
And then, of course, the reverse is true.
當然，反之亦然。
01:35
If we want to reduce the assets, then we are crediting this amount.
如果我們想要減少資產，那麼我們就貸記這筆金額。
01:39
If we would like to reduce our liabilities, pay down our debt, for example, that would be a debit
如果我們想要減少負債，例如償還債務，那將是一筆借方分錄。
01:44
And then if we wanted to reduce income, that's a debit to what is otherwise a credit.
如果我們想要減少收入，那就是對原本是貸方的項目進行借記。
01:52
Hopefully that's not more confusing than it is helpful, but it's just a quick refresher before we
希望這不會比它帶來的幫助更令人困惑，但這只是在我們開始查看要輸入的一些交易之前的一個快速複習。
01:56
start looking at some of the transactions we're going to enter.
29.
02:00
I've selected some very simple transactions that we're going to enter into QuickBooks.
我選擇了一些非常簡單的交易，我們將輸入到 QuickBooks 中。
02:07
It's for the sample company.
31.
02:08
I called it sample company and it's to give you a little bit of an idea of what these look like behind the
這是給範例公司的，我稱之為 sample company，目的是讓大家稍微了解一下這些交易在幕後的樣子。
02:14
If you're in accounting school, you're going to be learning these debits and credits and often don't learn how to
如果你在會計學校就讀，你會學習這些借貸記帳法，但通常不會學習如何在會計軟體中進行這些分錄。
02:21
do these entries within accounting software.
35.
02:25
Or perhaps you're a bookkeeper using the accounting software and you're interested in seeing how those debits
或者也許你是使用會計軟體的簿記員，你有興趣看看這些借貸在幕後是什麼樣子。
02:31
and credits look behind the scenes.
37.
02:36
So, I have a selection of transactions here that we're going to enter into
所以，我在這裡準備了一些交易，我們將輸入到 QuickBooks 中。
02:40
On the 1st of December, the owner invests $50,000 into the business.
12月1日，業主向公司投資 50,000 美元。
02:45
I guess I should have written opened a bank account that same day.
我想我應該當天就開設一個銀行帳戶。
02:50
Same day, rented a store location, paid a deposit, and the first month's rent.
當天租了一個店面，支付了押金和第一個月的租金。
02:55
The very next day, the contractor came in and in one day installed the fixtures and gave
隔天，承包商就進場了，並在一天內安裝好設備，
02:58
them a bill.
給了他們一張帳單。
03:00
A notice, a bill, it's not paid.
一張通知，一張帳單，但還沒有支付。
03:01
The next day, you went and purchased inventory from your supplier on credit.
隔天，你去向供應商賒帳購買存貨。
03:07
Once again, did not pay.
再次，沒有付款。
03:10
Then the 5th of December, man, this was a speedy business setup.
然後到了12月5日，哇，這家公司的設立速度真快。
03:14
There was a credit sale where you invoiced a customer for $150 of what you sell and
有一筆信用銷售，你向客戶開立了150美元的發票，銷售你的產品，
03:19
then some cash sales in the store that total $10,000.
還有一些店內的現金銷售，總共10,000美元。
03:23
Then we're going to get to the end of the month and we're going to depreciate our fixtures.
然後到了月底，我們要對我們的設備進行折舊。
03:29
So, you can see that journal entry as well.
所以，你也可以看到那筆分錄。
03:33
This will give us the opportunity to enter a variety of different transactions within
這將讓我們有機會在 QuickBooks 中輸入各種不同的交易，
03:36
QuickBooks and take a look at the journal entry that's generated.
並查看生成的分錄。
03:42
Here we are in QuickBooks sample company and we're going to start recording these transactions.
我們現在在 QuickBooks 範例公司中，我們將開始記錄這些交易。
03:48
So, first of all, I'm going to pop up here to the create button to record a bank deposit for our
首先，我要點擊這裡的「建立」按鈕，為我們的初始投資記錄一筆銀行存款。
03:53
initial investment.
（註：原文此句不完整，依上下文推斷為記錄存款）
03:55
So, I'm doing all of this in December.
所以，我把這一切都安排在十二月進行。
03:58
So, I'm going to have clean books on December 1st.
這樣我在12月1日就能有整潔的帳簿。
04:00
Uh, received from you would put your owner's name and going to put this into owner's contribution and equity account.
嗯，「收到自」這裡你會填寫你的名字，並將這筆款項記入所有者出資及權益帳戶。
04:01
Here we go.
我們開始吧。
04:08
And we're depositing this into our checking.
我們將這筆錢存入我們的支票帳戶。
04:11
So, if we have a look up here, we've got our checking account, owner contribution, and then we're going to
所以，如果我們看一下上面，我們有支票帳戶、業主出資，然後我們將
04:17
enter in the amount of $50,000.
輸入金額 50,000 美元。
04:21
Now, what's interesting here is if I click down to more here, we have the option to have a look at a transaction
現在，有趣的是，如果我點擊下方的「更多」，我們有選項可以查看交易
04:31
What this shows us is that this deposit transaction that we've created has debited the checking account and
這顯示我們創建的這筆存款交易已借記支票帳戶，並
04:39
credited the owner contribution.
貸記業主出資。
04:44
So let's think about that.
所以讓我們思考一下。
04:45
The bank has increased.
銀行（資產）增加了。
04:46
It's a debit and equity a credit will be increased.
這是借記，而權益的貸記也會增加。
04:52
Also our next transaction is to rent our space.
接下來我們的交易是租用我們的空間。
04:56
And we paid for this.
我們為此付了款。
04:56
So let's pop up here.
所以讓我們跳出這裡。
04:56
We're going to create an expense because this was something we paid for at the time.
我們將創建一筆費用，因為這是我們當時支付的款項。
05:01
So, let's have a look.
所以，讓我們看一下。
05:03
I'm closing this out.
我把這個關掉。
05:04
Let's have a look at who we paid.
讓我們看看我們付給了誰。
05:05
We need to choose who our um our landlord is.
我們需要選擇我們的房東是誰。
05:10
Whole properties.
Whole properties（全物業公司）。
05:11
Here we go.
開始吧。
05:12
They'll be our landlord.
他們將成為我們的房東。
05:13
So, we're going to pay whole properties from our checking account cuz we now have $50,000 in our
所以，我們要從支票帳戶支付整筆款項，因為我們現在支票帳戶裡有 50,000 美元。
05:17
checking account.
支票帳戶。
05:20
Uh we did this on the December the 1st and the category.
呃，我們在 12 月 1 日做了這筆交易，類別如下。
05:25
First of all, we paid a deposit.
首先，我們支付了押金。
05:27
So, we'll have a deposit here, a deposit of $5,000,
所以，我們這裡會有一筆押金，一筆 5,000 美元的押金，
05:31
and then we paid our first month's rent.
然後我們支付了第一個月的租金。
05:35
Here it is here of another $5,000.
這裡是另外 5,000 美元。
05:39
Now, that's a total of $10,000 paid to rent our space.
現在，這是支付我們辦公空間租金的總額 10,000 美元。
05:44
Let's click save.
點擊儲存。
05:45
Pop into more here again, and have a look at the transaction journal.
再次進入更多，查看交易日記帳。
05:52
So, here's our transaction journal.
這是我們的交易日記帳。
05:55
Everything happened on December 1st using an expense form paid to hold properties.
所有事情都在 12 月 1 日發生，使用支出表單支付給 Hold Properties。
06:01
And the first thing we see is look here, we have a credit to the checking account.
我們首先看到的是，看這裡，我們有一筆支票帳戶的貸方。
06:07
So we've taken money out of the bank, which means we're reducing the amount in the bank, an
所以我們從銀行取出了錢，這意味著我們正在減少銀行裡的金額，一個
06:12
asset account.
資產帳戶。
06:14
So we're crediting it.
所以我們正在貸記它。
06:14
Completely makes sense.
完全合理。
06:18
And then down here we have deposits paid, which is an asset account is increasing by 5,000.
然後在下面，我們有支付的押金，這是一個資產帳戶，增加了 5,000。
06:23
and rent and expense account also increasing by 5,000.
租金和費用帳戶也增加了5,000。
06:28
Hopefully, that's kind of logical, right?
希望這聽起來合乎邏輯，對吧？
06:31
So, the next thing we need to do is receive a bill from our contractor.
所以，接下來我們需要做的是收到承包商的帳單。
06:35
So, I'm going to pop up here to create again.
所以，我打算在這裡再次點擊「新增」。
06:38
And now, I'm going to create a bill.
現在，我要建立一張帳單。
06:39
This one's a little different cuz we're not paying for it right now.
這次有點不同，因為我們現在不打算付款。
06:42
We do once again have to choose a vendor.
我們再次需要選擇一個供應商。
06:45
Let's see who makes sense here.
讓我們看看誰比較合適。
06:47
Tim Phillip Masonry.
Tim Phillip Masonry。
06:50
We'll say that Tim Phillip came in on the 2nd.
我們假設 Tim Phillip 在2號進場。
06:52
We decided was the date that this happened and he did our furniture and fixtures for us.
我們決定將這天定為發生日期，他為我們處理了家具和固定裝置。
06:57
Now, I hope I have an account category for that.
現在，希望我有適合的會計科目類別。
06:59
I'm going to put this to leaseold improvements because we're making an improvement to the shop that we are
我打算將這個歸入「租賃改良」，因為我們正在對我們租用的店鋪進行改良。
07:00
Let's have a look.
讓我們看一下。
07:05
renting.
我們正在租用。
07:06
It's not ours, but we've we've put in the improvements to that location.
這不是我們的資產，但我們已經對該地點進行了改良。
07:11
So, here we have $20,000 that we owe to Tim Phillip Masonry for this work.
所以，這裡我們欠 Tim Phillip Masonry 這項工作的款項是20,000元。
07:16
So let's save it and have a look and see what that entry is.
所以讓我們儲存它，並看看這筆分錄是什麼。
07:21
So if we click more here and we go to our transaction journal,
所以如果我們點擊這裡的「更多」，然後進入我們的交易日記帳，
07:26
you can see that we've created a bill from Tim Phillip for Tim Phillip Masonry and our credit amount is accounts
你可以看到我們建立了一張來自 Tim Phillip Masonry 的帳單，而我們的貸方金額是應付帳款。
07:34
So that is a liability amount on the balance sheet.
這是資產負債表上的一筆負債金額。
07:38
So we're crediting that and then our asset leaseold improvements is the debit.
因此我們貸記該科目，而我們的資產「租賃改裝費用」則是借記。
07:44
Okay, the next thing that happened was we purchased inventory from a supplier.
好，接下來發生的事情是我們向供應商購買了存貨。
07:48
So, we'll pop up here to create.
所以，我們點擊這裡的「新增」。
07:53
We'll grab a bill and we're going to buy something.
我們選擇「帳單」，打算購買某樣東西。
07:57
We have to choose somebody again.
我們必須再次選擇交易對象。
07:59
Who will we buy this from?
我們要向誰購買？
07:59
We're going to purchase this from Tony.
我們將向 Tony 購買。
08:02
And we're going to collapse this category because we're in inventory now.
我們要收合這個類別，因為我們現在是在「存貨」項目下。
08:05
We want to purchase products.
我們想要購買「產品」。
08:07
So, I'm going to purchase our product.
所以，我要購買我們的產品。
08:09
We're going to buy 200 of them at a cost of 100 each.
我們打算以每單位 100 的成本購買 200 個。
08:14
So that is $20,000 and we haven't paid Tony.
也就是 20,000 美元，而我們還沒有付錢給 Tony。
08:18
So this should be similar to the last one.
所以這應該跟上一筆很類似。
08:21
Going to click save.
點擊「儲存」。
08:22
Let's take a look.
我們來看一下。
08:25
Go to our transaction journal.
前往我們的「交易日記帳」。
08:29
Take a look here.
看這裡。
08:31
You can see we have created a bill.
你可以看到我們已經建立了一張帳單。
08:33
We owe Tony.
我們欠 Tony。
08:35
Once again, accounts payable has been increased, credited, and the inventory asset
再一次，應付帳款增加了，被貸記，而存貨資產
08:41
So, now we've added inventory in and an amount that we owe.
所以，現在我們增加了存貨，以及我們欠款的金額。
08:48
Okay, now it's exciting.
好的，現在變得有趣了。
08:51
It's the 5th of December.
現在是 12 月 5 日。
08:51
Our shop is open and we have a customer who hasn't paid us yet.
我們的店開張了，我們有一位顧客還沒付錢給我們。
08:58
So, I'm creating an invoice and the customer is going to be Diego
所以，我正在開立發票，顧客將是 Diego
09:04
Rodriguez and he is going to purchase our product because that's what I've got product.
Rodriguez，他將購買我們的產品，因為那就是我有的產品。
09:11
And we've sold him 150.
我們賣給他 150。
09:15
And you'll notice that when I do this, this is kind of just a cool little QuickBooks thing.
你會注意到當我這麼做時，這算是 QuickBooks 一個很酷的小功能。
09:18
It shows how many I've got on hand.
它顯示我手頭上有多少。
09:23
And it also prepopulated the amount that I sell for.
它也預先填入了我銷售的金額。
09:26
So there we go.
所以，我們完成了。
09:28
That's our $30,000 sale to Diego.
這就是我們賣給 Diego 的 30,000 美元銷售。
09:31
So now I'm going to save this and let's take a look at the entry for this one.
現在，我要儲存這個，讓我們來看看這筆的分錄。
09:37
More actions here.
更多操作在這裡。
09:39
Transaction journal.
交易日記帳。
09:45
Now, this transaction journal has a couple more rows than we've been accustomed to looking at for the last
現在，這個交易日記帳比我們過去習慣看的多了幾列。
09:50
two entries.
兩筆分錄。
09:51
Let's see what's happened.
我們來看看發生了什麼事。
09:52
So, the first thing that's been recorded here is the sale of product income as a credit and accounts receivable as a
這裡記錄的第一件事是產品銷售收入列為貸方，應收帳款列為
10:01
We didn't receive the money, but we do have an asset, which is Diego owing us some money.
我們沒有收到錢，但我們擁有一項資產，也就是 Diego 欠我們一些錢。
10:07
The second, let me just unroll that.
第二，讓我把它展開。
10:10
The second part of the entry is quite interesting because it cost us $15,000
這筆分錄的第二部分相當有趣，因為我們花了 15,000 美元
10:16
to purchase the inventory that we sold.
購買我們所售出的存貨。
10:18
So now it's been removed from inventory.
所以現在它已從存貨中移除。
10:21
The assets been reduced with a credit and added in to cost of goods sold, which is part of the expense side of
資產因貸方而減少，並加入銷貨成本，這是
10:27
things, a debit.
費用端的一部分，列為借方。
10:29
So now we have another sale in the store.
所以現在店裡又有一筆銷售。
10:32
And this one's a cash sale.
而這是一筆現金銷售。
10:33
So I'm going to use what we call a sales receipt.
所以我要使用我們所謂的銷售收據。
10:37
This will automatically record that we have received the funds.
這會自動記錄我們已收到款項。
10:40
So, I'm going to choose a customer and then I'm going to actually literally put this into the bank.
所以，我要選擇一位客戶，然後實際將這筆款項存入銀行。
10:46
Undeposited funds is a whole other thing that I'm just not going to discuss here.
未存入資金是另一個完全不同的概念，我在這裡就不討論了。
10:51
We're going to sell our product and this time we're selling 50.
我們要銷售我們的產品，這次我們要賣 50 個。
10:56
And you might notice we have 50.
你可能注意到我們有 50 個。
10:58
We're going to need to buy some more soon.
我們很快就要再多買一些了。
11:02
So, here we have another sale for $10,000.
好的，我們這裡又有一筆 10,000 美元的銷售。
11:05
and we're going to record this.
我們將記錄這筆交易。
11:07
Now, if we take a look at our transaction journal.
現在，如果我們看一下我們的交易日記帳。
11:12
So, once again, this transaction journal has more than two rows.
再一次，這筆交易日記帳包含超過兩行分錄。
11:17
We have a debit to our checking, which we would expect money's gone into the bank, and we have
我們對支票帳戶（Checking）記入借方，這代表錢進入了銀行，我們同時
11:21
a credit to sales of product, which completely makes sense as well, increasing our income.
對產品銷售（Sales of product）記入貸方，這也完全合理，增加了我們的收入。
11:28
And then if we take a look here once again, the cost of those products that we have sold has
然後如果我們再看這裡，我們所售出產品的成本已經
11:33
been removed from inventory and debited to cost of goods sold.
從存貨中移除，並記入銷貨成本（Cost of goods sold）的借方。
11:39
So now we have only one entry left and that one's going to be a journal entry.
現在只剩一筆分錄，那將是一筆日記帳分錄。
11:43
Our journal entry is at the end of the month and we're going to record the depreciation
我們的日記帳分錄是在月底，我們將記錄我們
11:46
we talked about.
之前討論過的折舊。
11:48
So first of all, I have the expense.
首先，我有這筆費用。
11:50
We typically do a debit first.
我們通常先做借方分錄。
11:51
It's not critical, but it is good practice.
這不是強制的，但這是良好的實務做法。
11:54
So, I'm going to record this depreciation expense as a debit.
所以，我將把這筆折舊費用記入借方。
11:59
And then I'm going to record the accumulated amotization, the the depreciation
然後我將記錄累計攤銷（accumulated amortization），也就是針對
12:02
against the asset account, which is a credit because we're reducing the value of our leasehold improvements.
資產帳戶的折舊，這是一筆貸方分錄，因為我們正在減少租賃改良物（leasehold improvements）的價值。
12:10
So, let's take a look at this entry.
那麼，我們來看一下這筆分錄。
12:12
We click more transaction journal.
我們點擊「更多交易日記帳」（more transaction journal）。
12:17
As expected, it looks exactly like our entry.
如預期，它看起來和我們的分錄完全一樣。
12:20
So, we've debited depreciation and we've credited accumulated amotization for that leaseold
所以，我們借記了折舊，並貸記了該租賃改裝的累計攤銷。
12:25
improvement.
這在完成分錄後真的不令人驚訝，對吧？
12:26
That's really not a surprise when we've gone from a journal entry, is it?
所以，現在我們已經完成了兩個步驟。
12:33
So, now we've covered off two steps.
第一步當然是收集所有交易。
12:37
One step, of course, is getting together all of the transactions.
第二步是將它們輸入我們的軟體，或者如果您使用 T 帳戶、Excel 或任何工具，就手動完成。
12:40
The second step is entering them into our software or doing them manually if you're using T
但您可以看到，讓系統自動為您生成這些交易要容易得多。
12:44
accounts, Excel or whatever.
所以，我們要來看一份我通常不會看的報表。
12:48
But you can see how much easier it is to have these transactions just generated for you.
這是會計師喜歡的東西。
12:53
So, we're going to take a look at a report that I don't usually look at.
他們在年底用它將數據導出到其他軟體，用於所得稅申報等用途。
12:58
It's something accountants love.
我們將查看由我們所有活動生成的試算表。
13:01
It's something that they use to export data into other software at the end of the
您可以在這裡看到我們銀行裡有多少錢、應收帳款是多少、押金、租賃改裝、攤銷、應付帳款、業主出資、我們的銷售收入、銷貨成本、租金和折舊。
13:04
year for income tax returns, things like that.
所以，試算表字面上只是顯示各欄位、借方和貸方。
13:07
We're going to have a look at the trial balance that has been generated from all of our activity.
它沒有顯示您的利潤，這就是為什麼我們需要運行損益表來查看。
13:13
You can see here how much money we have in the bank, what the accounts receivable are, the
您可以在這裡看到我們銀行裡有多少錢，應收帳款是哪些，以及
13:16
deposits, lease hold improvements, amotization, accounts payable, the owner contribution, our sales, cost of goods
存款、租賃改良、攤銷、應付帳款、業主出資、我們的銷售收入、銷貨成本
13:24
sold, rent, and depreciation.
銷貨成本、租金和折舊。
13:28
So, the trial balance literally just shows you the columns, the debits, and the
所以，試算表實際上只顯示各欄位、借方以及
13:33
It doesn't show you your profit, which is where we need to run our income statement to take a look at that.
它沒有顯示您的利潤，這就是為什麼我們需要運行損益表來查看。
13:40
But I thought it might be important just to add this trial balance in here.
但我認為在這裡加入這張試算表可能很重要。
13:44
It shows the summation of all of those transactions that we just posted.
它顯示了我們剛剛過帳的所有交易的總和。
13:52
So, let's pop back to our standard reports and we'll run what QuickBooks calls the
所以，讓我們回到標準報表，並執行 QuickBooks 所稱的
13:55
profit and loss and what you probably call an income statement.
損益表（profit and loss），也就是您可能稱之為的損益表（income statement）。
14:03
Here we can see the result of our work.
在這裡我們可以看到我們工作的成果。
14:07
Uh, we have sales of $40,000.
呃，我們的銷售額是 40,000 美元。
14:11
We have cost of goods sold of $20,000.
我們的銷貨成本是 20,000 美元。
14:15
So, we had a 50% margin to our gross profit.
所以，我們的毛利率是 50%。
14:18
We have paid rent of $5,000.
我們支付了 5,000 美元的租金。
14:19
And we've recorded some depreciation against our lease hold improvements.
而且我們針對租賃改良資產記錄了一些折舊。
14:24
Very simple profit and loss, but just by entering those transactions, now we have a clear
非常簡單的損益表，但僅僅是輸入這些交易，現在我們就清楚地
14:27
picture of how the business is doing.
了解了公司的營運狀況。
14:29
And so far, we have net income of 14,800.
目前為止，我們的淨利潤是 14,800 美元。
14:34
And I think we managed that in 5 days.
我想我們在 5 天內就完成了這一切。
14:36
So that's quite miraculous.
這真的很不可思議。
14:41
Now let's take a look at the balance sheet.
現在讓我們看看資產負債表。
14:44
Okay, so here we have our balance sheet.
好的，這是我們的資產負債表。
14:47
As we just saw a moment ago, we still have $50,000 in the bank.
正如我們剛剛看到的，我們銀行裡還有 50,000 美元。
14:52
And you may be thinking, how do we have $50,000 still in the bank?
您可能會想，我們怎麼還有 50,000 美元在銀行裡？
14:56
And that's where we're going to go for our final sixth step.
這就是我們要進行最後第六步的地方。
15:00
We have $30,000 owing to accounts receivable, which was our sale.
我們在應收帳款中有 30,000 美元，這是我們的銷售收入。
15:05
We have $5,000 in deposits that we paid for the property that we're renting in.
我們有 5,000 美元的押金，是我們為所租賃的房地產支付的。
15:11
We have leaseold improvements of $20,000 and a reduction for depreciation.
我們有 20,000 美元的租賃改良資產，並有一筆折舊減值。
15:15
So, you can see that our leaseold, this whole section here, if we look at it overall,
所以，您可以看到我們的租賃資產，這整個部分，如果我們總體來看，
15:18
the value of those lease holds is now 19,800 because we're writing it off over time.
這些租賃資產的價值現在是 19,800 美元，因為我們正在隨時間攤銷它。
15:26
We have accounts payable of 40,000.
我們的應付帳款為 40,000 美元。
15:30
We still owe our contractor and we still owe for our inventory.
我們仍然欠承包商款項，也仍然欠我們的庫存貨款。
15:33
We have the $50,000 in the equity section that we contributed plus our income of $14,800.
在權益部分，我們有 50,000 美元的投入資本，加上我們 14,800 美元的收入。
15:40
So the balance sheet of course balances.
所以資產負債表當然會平衡。
15:42
You can see the total for the assets here 104800 and the total for the liabilities and equity 104,800.
您可以在這裡看到資產總額為 104,800 美元，負債與權益總額也是 104,800 美元。
15:51
So it shows what the business owns, what the business owes, and that's your balance sheet.
它顯示了企業擁有的資產、企業欠下的債務，這就是您的資產負債表。
15:59
So the final report we're going to look at here is our statement of cash flows.
我們接下來要看的最後一份報告是我們的現金流量表。
16:04
Our statement of cash flows is very interesting.
我們的現金流量表非常有趣。
16:08
It starts with the net income.
它從淨利開始。
16:09
So the profit that we saw on our income statement, the net profit, net income of
所以我們在損益表上看到的利潤，也就是淨利、淨收入，
16:12
14,800 and then it adjusts the things that are not actually cash yet.
14,800 美元，然後它會調整那些尚未實際變成現金的事項。
16:20
So you can see here the amount that we haven't paid for accounts payable actually increases the
所以您在這裡可以看到，我們尚未支付的應付帳款金額，實際上增加了
16:25
amount of cash that we generated from our business.
我們從業務中產生的現金金額。
16:30
The accounts receivable we haven't received that 30,000 yet.
應收帳款部分，我們尚未收到那 30,000 美元。
16:36
We've paid out deposits of 500 and then it's also done an adjustment for the
我們已經支付了 500 的存款，同時也針對折舊進行了調整，因為實際上並沒有現金流動。
16:39
depreciation because of course no money has changed hands from that.
接著我們來看看在業務上投資了多少。
16:44
We then look at what have we invested in the business.
租賃改良，我們投資了 20,000 美元。
16:48
Leasehold improvements, we've invested $20,000.
最後，我們查看一下從融資活動中收到了多少資金，也就是 50,000 美元。
16:51
And finally, we're having a look here at what money we've received from financing, which is the $50,000.
所以，當我們看到這裡的底部時，我們從期間初的銀行餘額開始。
16:59
So, when we get to the bottom here, we start out with the bank balance at the beginning of our period.
這不是一年，我們看的是一個月，當然一開始是零。
17:05
It's not the year, we're looking at a month, which was, of course, zero.
然後我們看到年底的現金餘額，是 50,000 美元。
17:09
And then we get to the cash balance at the end of the year, which is $50,000.
你可能還記得我們的資產負債表，這就是我們在銀行裡的存款金額，50,000 美元。
17:14
You might remember from our balance sheet, that's how much we had sitting in the bank was $50,000.
這看起來可能有點奇怪。
17:20
It may have looked a little odd.
當我們花掉了所有這些錢，怎麼可能還有 50,000 美元在銀行裡？
17:22
How could we have $50,000 sitting in the bank when we've spent all of this money?
情況就是這樣。
17:27
This is exactly how it is.
我們賺了 14,800 美元的利潤，但我們仍有 40,000 美元要付給應付帳款，同時還有
17:28
We've made a profit of $14,800, but we still have $40,000 to pay for accounts payable, and we still have
30,000 美元的應收款項。
17:36
$30,000 coming to us.
所以，這張現金流量表是直接從你的資產負債表和
17:40
So, this statement of cash flows is something that results directly from your balance sheet and
損益表衍生出來的。
17:46
your income statement.
如果你有興趣，我會再做一支更詳細的影片，一步步說明這一切是如何編制的。
17:48
And I will have a more detailed video walking through how all of this is created if you are
這是否幫助你了解在 QuickBooks Online 輸入交易時，
17:52
interested in that.
幕後發生了什麼事？
17:54
Does that help you to understand what's happening behind the scenes when you enter transactions
這是否能幫助您了解在 QuickBooks Online 中輸入交易時，
17:57
into QuickBooks Online?
幕後發生了什麼事？
18:00
If you're accustomed to doing things manually, does it give you a little more
如果您習慣手動操作，這是否會讓您在使用會計軟體時更有信心？
18:02
confidence when using accounting software?
所有相同的報表都已具備，工作也為您自動完成。
18:05
All of the same reports are available and the work is done for you.
當然，準確性很重要，也有方法可以確保所有項目都已正確輸入和記錄。
18:09
Of course, accuracy is important and there are ways to ensure everything has been entered and recorded correctly.
請下載下方的每月檢查清單，這將幫助您保持進度。
18:16
Download my month checklist below and that will help you stay on track.
現在，這是我影片中通常不解釋的進階會計層級。
18:21
Now, this is a higher level of accounting than I normally explain in my videos.
如果您對此感興趣，並希望看到更多內容，請務必在下方留言告訴我。
18:26
If this is of interest to you and you'd like to see more, do let me know in the
記得按讚、訂閱，我們下支影片見。
18:28
comments below.
Cheers。
18:30
Be sure to like, subscribe, and I'll see you in the next video.
記得按讚、訂閱，我們下支影片見。
