📚 Statement of Financial Position | 资产负债表
The statement of financial position, also known as the balance sheet, is a core document in business accounting. It records the financial position of a business at a single moment in time, showing what the business owns (assets), what it owes (liabilities), and the value of the owner's investment (equity).
资产负债表（英文也称 balance sheet）是企业会计中的核心文件。它记录企业在某一特定时点上的财务状况，展示企业拥有什么（资产）、欠什么（负债）以及所有者的投资价值（所有者权益）。
1. What is the Statement of Financial Position? | 什么是资产负债表？
The statement of financial position is a financial statement that shows the assets, liabilities and equity of a business on a specific date. It is called a 'snapshot' because it only reflects the situation at one point in time — for example, on 31 December of a given year.
资产负债表反映企业在特定日期所拥有的资产、负债和所有者权益。它被称为"快照"，因为它只反映某一时点的状况——例如某年12月31日。
Its main purpose is to give stakeholders a clear view of the business's financial health. It answers three key questions: What does the business own? What does it owe? What is it worth to the owner?
它的主要目的是让利益相关者清晰地了解企业的财务状况。它回答三个关键问题：企业拥有什么？企业欠什么？企业对于所有者来说价值多少？
2. The Accounting Equation | 会计等式
Every statement of financial position is built upon the accounting equation, which is the most fundamental relationship in business accounting. The equation always balances because every asset in a business is financed either by borrowing (liabilities) or by the owner's own funds (equity).
每一份资产负债表都建立在会计等式的基础上，这是企业会计中最基本的关系。该等式始终保持平衡，因为企业的每一项资产要么通过借入资金（负债）融资，要么通过所有者自有资金（所有者权益）融资。
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
. In other words, equity is the amount of money that would be left for the owner if all assets were sold and all debts were repaid.
这一等式可以变形为：所有者权益 = 资产 − 负债。换句话说，如果所有资产被出售并且所有债务被偿还，剩余给所有者的金额就是所有者权益。
3. Assets | 资产
Assets are resources owned by a business that have monetary value and are expected to bring future economic benefits. They are divided into two main categories: non-current assets and current assets.
资产是企业拥有并具有货币价值、预期能带来未来经济利益的资源。它们分为两大类：非流动资产和流动资产。
Non-current assets are long-term resources used in the business for more than one year. They include:
非流动资产是企业在超过一年的期间内使用的长期资源，包括：
Land and buildings — premises the business owns and operates in
土地和建筑物——企业拥有并使用的经营场所
Machinery and equipment — tools used in production or operations
机器和设备——用于生产或经营的工具
Motor vehicles — delivery vans and company cars
机动车辆——送货车辆和公司用车
Intangible assets such as trademarks and patents
无形资产，如商标和专利
Current assets are short-term resources that are expected to be converted into cash, sold or used up within one year. They include:
流动资产是预期在一年内转换为现金、被出售或被消耗的短期资源，包括：
Inventory (stock) — goods held for sale
存货——持有待售的商品
Receivables (debtors) — money owed by customers for goods sold on credit
应收账款（债务人）——客户赊购商品所欠的款项
Cash and bank balances — liquid funds available immediately
现金和银行余额——可立即使用的流动资金
4. Liabilities | 负债
Liabilities are debts owed by the business to external parties. They represent claims against the business's assets and must be repaid in the future. Like assets, they are split into two categories.
负债是企业对外部方所欠的债务。它们代表对企业资产的索取权，必须在未来偿还。与资产一样，负债也分为两类。
Non-current liabilities are debts that are repayable after more than one year. The most common example is a long-term bank loan used to purchase premises or machinery. These are sometimes called long-term liabilities.
非流动负债是偿还期限超过一年的债务。最常见的例子是用于购买厂房或机器设备的长期银行贷款。它们有时也被称为长期负债。
Current liabilities are debts that must be repaid within one year. These include:
流动负债是必须在一年内偿还的债务，包括：
Payables (creditors) — money owed to suppliers for goods bought on credit
应付账款（债权人）——因赊购商品而欠供应商的款项
Short-term loans — bank overdrafts and short-term borrowing
短期贷款——银行透支和短期借款
Accruals — expenses incurred but not yet paid, such as wages owed
应计项目——已发生但尚未支付的费用，例如应付工资
The difference between current assets and current liabilities is known as working capital. A business needs enough working capital to be able to pay its day-to-day debts on time.
流动资产与流动负债之间的差额称为营运资本。企业需要足够的营运资本才能按时支付日常债务。
5. Equity | 所有者权益
Equity, also called owner's capital or shareholders' funds, represents the amount of money invested in the business by its owner(s) plus any profits that have been kept in the business. It is the owner's claim on the business after all liabilities have been deducted.
所有者权益，也称为业主资本或股东资金，代表所有者投入企业的资金加上企业留存的利润。它是在扣除所有负债后所有者对企业资产的剩余索取权。
Equity includes two main components:
所有者权益包括两个主要部分：
Share capital / Owner's capital — the money originally invested by the owner(s). For a limited company this comes from selling shares.
股本 / 业主资本——所有者最初投入的资金。对于有限公司来说，这部分来自出售股份。
Retained earnings / Profit — the net profit from previous years that has been kept inside the business rather than withdrawn or distributed as dividends.
留存收益 / 利润——往年产生的净利润留在企业内部而未被提取或作为股息分配的部分。
Total equity = Capital invested + Retained earnings
所有者权益总额 = 投入
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