求中文翻译The purpose of a Balance Sheet is to report the financi

求中文翻译
The purpose of a Balance Sheet is to report the financial position of a company at a certain point in time. It is divided into two columns. The first lists what the company owns (assets) on the left. The second shows what the company owes (liabilities and net worth) on the right. At the bottom of each list is the total of that column. As the name implies, the bottom line of the balance sheet must always "balance." In other words, the total assets are equal to the total liabilities plus the net worth.
The particular elements of a balance sheet may vary significantly from day to day. Over time, these "snapshots" of a company, taken on a year-end or monthly basis, can reveal important information about the ability of the company to satisfy its creditors, manage inventory, and collect its receivables.
Another way to look at the balance sheet is in terms of the "sources" and "uses" of cash. Liabilities and net worth are sources of cash. They represent debt owed to creditors who have supplied cash or its equivalent. Assets are a use of cash. The company uses cash to purchase assets in order to make a profit.
Balance Sheet
Owns Owes
Use of Cash Source of Cash
Assets which are the most like cash　 Obligations which must be paid to keep creditors happy　
Assets which will turn into cash within one year 　 Obligations which will be due and payable within one year　
Assets which may never mature into cash 　 Obligations which are the least nervous and never due　
Total Assets Liabilities & Net Worth
Understanding the sources and uses of cash is critical to the survival and growth of a small business. Creditors (sources of cash) must be kept happy because they supply the inventory (use of cash) which is sold by the company to make a profit.
Current assets are those assets which will mature into cash during the next twelve months. They are a measure of the liquidity of a company, which is the amount of time it takes for an asset to be converted into cash.
This time period is referred to as the Operating Cycle. In other words, a company begins with cash, purchases inventory with the cash, sells the inventory which creates a receivable, and then collects the receivable which generates the cash. The cash is then used to purchase additional inventory and the cycle begins again. In terms of liquidity, cash is the highest quality current asset and inventory is the lowest quality. Whereas cash is immediately available to pay obligations, inventory must be converted into cash (through the operating cycle), before it is available to pay bills.

资产负债表的目的是报告的财务状况的一个公司有一段时间.它分为两列.第一次列出公司拥有(资产)在左边.第二张照片是什么公司欠(负债和净值)在右边.每个列表的底部总倍的那个列.顾名思义,底线的资产负债表必须始终坚持“平衡.“换句话说,资产总额等于总负债+净值.
特定元素的资产负债表可以一天比一天发生了显著变化.随着时间的流逝,这些“快照”一个公司,承担了一项年终或每月,能够彰显重要资料的能力,以满足其债权人公司,管理库存,并收集其应收账款.
从另外一个角度看待资产负债表指“源”和“用”的现金.负债和净值是来源的现金.他们代表对债权人的债务提供现金或等价物.资产是一种利用现金.公司用现金购买资产以赚取利润.
资产负债表
拥有欠
使用现金来源的现金
最喜欢的资产,现金支付义务必须保持债权人快乐
会变成现金的资产,一年之内将由于义务将于一年内
也许永远也不会成熟资产变成现金是最紧张的责任,从不到期
总资产负债和净值
了解并使用现金的来源是关键生存和增长的一个小生意.债权人(现金的来源)必须保持快乐,因为它们提供了库存(使用现金)出售公司以赚取利润.
流动资产是指那些将成长为现金的资产,在接下来的12个月.他们是一个衡量一个公司的流动性,这是要耗费大量时间为一种资产转换为现金.
这段时间是指操作周期.换句话说,一个公司开始以现金、采购库存与现金、销售库存造成应收帐款,然后收集账款产生现金.现金则是用来购买额外的库存和周期的开始了.从流动性,现金是最高品质的流动资产和库存的最低质量.而现金都能立即支付义务,存货必须转换成现金(通过操作周期)之前,这是可付账单.