资产负债表相关介绍.doc

资产负债表相关介绍(英)2006-1-12
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ThepurposeofaBalanceSheetistoreportthefinancialpositionofacompanyatacertainpointintime.Itisdividedintotwocolumns.Thefirstlistswhatthecompanyowns(assets)ontheleft.Thesecondshowswhatthecompanyowes(liabilitiesandnetworth)ontheright.Atthebottomofeachlististhetotalofthatcolumn.Asthenameimplies,thebottomlineofthebalancesheetmustalways"balance."Inotherwords,thetotalassetsareequaltothetotalliabilitiesplusthenetworth.
Theparticularelementsofabalancesheetmayvarysignificantlyfromdaytoday.Overtime,these"snapshots"ofacompany,takenonayear-endormonthlybasis,canrevealimportantinformationabouttheabilityofthecompanytosatisfyitscreditors,manageinventory,andcollectitsreceivables.
Anotherwaytolookatthebalancesheetisintermsofthe"sources"and"uses"ofcash.Liabilitiesandnetwortharesourcesofcash.Theyrepresentdebtowedtocreditorswhohavesuppliedcashoritsequivalent.Assetsareauseofcash.Thecompanyusescashtopurchaseassetsinordertomakeaprofit.
BalanceSheetOwnsOwesUseofCashSourceofCashAssetswhicharethemostlikecashObligationswhichmustbepaidtokeepcreditorshappyAssetswhichwillturnintocashwithinoneyearObligationswhichwillbedueandpayablewithinoneyearAssetswhichmaynevermatureintocashObligationswhicharetheleastnervousandneverdueTotalAssetsLiabilities&NetWorthUnderstandingthesourcesandusesofcashiscriticaltothesurvivalandgrowthofasmallbusiness.Creditors(sourcesofcash)mustbekepthappybecausetheysupplytheinventory(useofcash)whichissoldbythecompanytomakeaprofit.
Currentassetsarethoseassetswhichwillmatureintocashduringthenexttwelvemonths.Theyareameasureoftheliquidityofacompany,whichistheamountoftimeittakesforanassettobeconvertedintocash.
ThistimeperiodisreferredtoastheOperatingCycle.Inotherwords,acompanybeginswithcash,purchasesinventorywiththecash,sellsthein