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财务报表概览

这个测试是一组关于缺乏会计或金融知识的小企业经营者的信息呈现。也是一份确定受众、目标和财务报表和管理报表性质的报告。另外，它将解释如何运用财务会计信息作出明智的和道德的商业决策的应用。

受众、目标和财务报表的特点

在决定受众、目标和财务报表和管理报表的性质之前，这是十分必要的定义。财务报告显示资金的来源、支出与余额。它可以分为四类：资产负债表，损益表，现金流量表，以及股东权益报表。如果你的企业是一项公共事业，这些报告将作为一项公共记录出现在证券交易委员会。而私营企业则会将这些报告传送到企业业主和贷方手上。

Overview Of Accounting

This test is about an informational presentation to a group of small business owners with no accounting or financial knowledge. It is a report that identify the audiences, purposes, and natures of financial statements and managerial reports. In addition, it will explain the use of financial accounting information in making informed and ethical business decisions. 

Audiences, Purposes, and Natures of Financial Statements 

Prior to decide the audience, purpose, and natures of financial statement, it becomes necessary the definition of the words. Financial statements are reports that show where the money is, where it comes from, where it goes, and where is now. It can be divided in four categories: Balance Sheets, Income Statements, Cash Flow Statements, and Statements of Shareholder’s Equity. These reports will be finding in the Security and Exchange Commission (SEC) and as a public record, if the business is a public business. Private business will send those reports to owners and lenders of that business. The objective of Financial Statement is to give the audience information about a company’s performance and financial position. They need to be reliable, comparable, relevant, and understandable to the audience. The audience must be willing diligently to study the information provided in the statements. 

Balance sheets provide detailed information about assets, liabilities, and shareholder’s equity of a company. Assets are everything that a company owns that have worth-physical property, trademarks, patents, cash and investments. Liability is everything that the company owes, like rent, loans, money owed to suppliers, payroll, or taxes. Shareholder’s equity is the capital or net worth, or the money left over after the sale of all assets and the payment of all debts. 

Income Statements are the reports of profits in a specific period, like quarterly, annually or monthly. It is all that rest after subtracted all costs. Managers and board of directors use them to determine the direction of the company. They are internal or external, and the internal is always more detailed and expansive than the external. Managerial accounting prepares internal financial statements to help managers plan, make decisions, and control business functions. Normally, these reports are confidential and not shared outside of the company. 

Cash flow Statements report operating, which is an analysis of the cash flow from income or losses, investing, that reflect purchase or sales of assets, and financing activities of a company, which shows how monies come into a company, as sale of stocks or bonds, or out, as repayments of loans. These statements summarize the inflow and outflow of 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。