大師輕鬆讀 NO.1059 看懂財務報表

詳細資訊

重點導讀　Main Idea
如何解讀損益表、資產負債表、現金流量表並計算財務比率
How to Read Income Statements, Balance Sheets, Cash-Flow Statements and Calculate Financial Ratios
理解和分析財務報表是一項重要的商業技能。一旦看懂財務報表，那些數字就不再只是靜態的數據，而是意義鮮活的情報。
The ability to analyze financial statements is an essential business skill. Once you master the statements, the numbers don't just sit there—they leap off the page at you.

Chapter 1
看懂損益表
UNDERSTAND THE INCOME STATEMENT
損益表彙總公司在特定期間內的營業收入與獲利水準。主要分類包括：
1 公司營業收入總額
2 銷售產品或服務的成本
3 公司的開支
4 公司在該期間是獲利還是虧損
An Income Statement summarizes a company's sales revenue and level of profitability for a specified period of time. It categorizes:
1 The company's total sales income 2 The costs of the products or services sold 3 The company's expenses 4 Whether the company showed a profit or loss for that period

Chapter 2
看懂資產負債表
UNDERSTAND THE BALANCE SHEET
資產負債表呈現的是公司在特定日期的財務狀況，它體現了公司的「基本會計恆等式」：資產＝負債 + 業主權益。
A Balance Sheet is a snapshot of the financial condition of a company as at a specified date. It states the company's "basic accounting equation":　Assets = Liabilities + Owner's Equity.

Chapter 3
看懂現金流量表
UNDERSTAND THE CASH FLOW STATEMENT
現金流量表說明公司的現金來源與實際用途。總的來說，現金流量主要分為以下幾類：
1 營業活動──公司的日常營運
2 投資活動
3 籌資活動
A Cash Flow Statement categorizes what the company's sources of cash were and where that cash has been applied. Broadly speaking, cash flow is deemed to be derived from and applied to:
1 Operations– the company's day to day business activities
2 Investing activities
3 Financing activities

Chapter 4
計算財務比率
CALCULATING FINANCIAL RATIOS
取得公司的財務報表後，就能利用其中的資訊計算各種財務比率。將這些比率與同業競爭者進行比較，即可判斷公司在財務體質上是偏強還是偏弱，進而評估是否具有投資價值。
Once you have a company's financial statements, you can then calculate a number of ratios using the information given. By comparing these ratios with the same ratios for comparable companies in the same industry, you then have a measure of how strong or weak the company is -- and whether or not it would be a good investment.

延伸閱讀 Extended Reading
別再說你看不懂財務報表
STOP MAKING EXCUSES ABOUT FINANCIAL STATEMENTS
如果看不懂財務報表，你如何了解公司的財務狀況和經營績效？ 如何進行判斷及決策？ 有效分配資源，推動公司成長？ 別再說你看不懂財務報表！ 它是投資及風險管控的利器，也是營運團隊必備的能力。
Can't read financial statements? Then how are you supposed to understand your company's financial health or track its performance? How will you make smart decisions, allocate resources wisely, or drive growth? Enough with the excuses. Financial statements aren't optional—they're critical for managing investments and risk, and they're non-negotiable skills for anyone on the management team.

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