| 词汇 | Financial Statement |
| 释义 | `1`Financial Statement `2` "Legal Lexicon": FINANCIAL STATEMENT - A financial statement (sometimes called an income and expense declaration) is a court paper which requires a party to specify her monthly income and expenses. The court often requires each divorcing spouse to fill out a financial statement so that the court has a complete picture of the parties' financial situations before making a decision on alimony, child support, payment of attorneys' fees or other financial matters. A financial report meant to accurately reflect an entity's financial condition. Various types include: BALANCE SHEET - A financial statement comprising a listing of the assets, liabilities and owner's equity of a business as of a particular date. Under the accounting equation, assets are always equal to (and thus in balance with) liabilities and owner's equity; hence, the term 'balance sheet.' STATEMENT OF CASH FLOWS - A financial statement that reports net cash provided or used as a result of a company's operating, investing, and financing activities and the net effect of those cash flows on cash and cash equivalents for a given period in a manner that reconciles beginning and ending cash and cash equivalents. STATEMENT OF INCOME - A financial statement whose purpose is to show the results of a company's operations, i.e., whether or not the business has earned a profit for a specific period of time. The statement of income lists the various revenue and expenses of the business along with related net income. STATEMENT OF RETAINED EARNINGS - A financial statement that illustrates the change in equity resulting from earnings or losses and dividends declared. The statement of retained earnings is often combined with the income statement or incorporated into the statement of shareholder's equity. STATEMENT OF SHAREHOLDER'S EQUITY - A financial statement that illustrates the change in the various components of shareholder's equity for a given period, including change in the capital stock and retained earnings accounts. There's probably related stuff in other Library areas, so explore. |
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