三大報表
Understanding financial statements is essential for anyone wanting to know about a company’s financial health.
看懂財務報表對於任何希望掌握公司財務狀況的人來說，都是至關重要的。
financial(adj.)財務的、金融的financial technology金融科技=fintechfinance(n.)資金、財政、金融statement(n.)聲明、說明、(銀行的)對帳單make／issue／release a statement發表聲明essential(adj.)必要的、不可或缺的vital(adj.)極其重要的critical(adj.)必不可少的essentials(n.)(pl.)必需品
Three common types of financial statements are balance sheets, income statements and cash flow statements.
常見的三種財務報表包括資產負債表、損益表和現金流量表。
common(adj.)常見的、共有的、公共的common interest共同的興趣the common good公共利益
The following are short descriptions of the basics of each one:
接下來本文將簡要介紹每種報表的基本內容：
description(n.)描述、說明describe(v.)描述basics(n.)(pl.)基本原理、基本原則back-to-basics(adj.)回歸原本的
1. Balance Sheets: These show whether a company has enough money to pay its debts.
1. 資產負債表：顯示公司是否有足夠的資金償還債務。
balance(n.)平衡、結餘sheet(n.)床單、表格debt(n.)債務、借款run up a debt積欠債務pay off one’s debts還清某人的債務
The basic equation for this is: Assets = Liabilities + Equity.
其基本公式為資產=負債+股東權益。
equation(n.)方程式
In this case, assets are the value of what a company owns, liabilities are the money that it owes and equity is the amount of investment in the company.
在此公式中，資產是公司所擁有的財產，負債是公司所欠的金額，而股東權益是投資者對公司投入的資本。
in this case在這種情況下asset(n.)資產、長處、寶貴的人才liability(n.)責任、義務、負債(會計上)owe(v.)欠債I owe you (one).我欠你一份人情
2. Income Statements: These statements show whether a company is making or losing money by listing its income, expenses and profits over a specific period of time.
2. 損益表：顯示公司在特定期間內是否盈利，列出收入、支出和利潤。
income(n.)收入、(公司營業上的)收益people on low incomes低收入人士expense(n.)支出profit(n.)利潤profitable(adj.)有利的、有盈利的a highly profitable business高盈利的企業
Income statements can be prepared each month, quarter or year.
損益表可以按月、季度或年度編製。
quarter(n.)四分之一、季度
3. Cash Flow Statements: These statements show how money moves in and out of a business.
3. 現金流量表：顯示公司資金進出的情況。
They list the money earned and spent related to different business activities, such as investing and operating.
列出了與各項業務活動（如投資與經營）相關的收入與支出。
related to與…有關operating(n.)經營operate(v.)運作、營運、動手術
Having positive cash flow is important for a company to be able to run smoothly and grow.
對於公司而言，擁有正現金流對公司的順利營運和成長非常重要。
positive(adj.)積極的、正的(數值)run(v.)經營、管理
By reading and understanding these statements, investors, company managers and others can know how a business is doing and how it will likely perform in the future.
透過閱讀和理解這些報表，投資者、公司經理人以及其他相關人士能夠了解公司的經營狀況及其未來表現。
perform(v.)表演、表現performance(n.)表現、業績performance art戲劇表演藝術