📚 Published Accounts Structure | 已公布账目构成
Published accounts refer to the annual financial statements that limited companies are legally required to prepare and make available to the general public. Under company law, every limited company must publish its accounts within a fixed period after the end of its financial year. These documents provide a transparent record of a company's financial performance and financial position, and they form the basis for decisions made by shareholders, lenders, suppliers and other stakeholders.
已公布账目（Published Accounts）是指有限公司依法必须编制并向社会公众公开的年度财务报表。根据公司法，每家有限公司必须在财务年度结束后的固定期限内公布其账目。这些文件提供了公司财务业绩和财务状况的透明记录，并构成股东、贷款人、供应商及其他利益相关者作出决策的基础。
1. What Are Published Accounts? | 什么是已公布账目？
Published accounts are the formal financial statements that a limited company is required by law to prepare each year and submit to the relevant government authority, such as Companies House in the UK. Once filed, they become public documents that anyone can access. The legal requirement to publish accounts applies to all limited companies, although the level of detail required may vary depending on the size of the business.
已公布账目是有限公司依法须每年编制并提交给相关政府部门（如英国的公司注册处 Companies House）的正式财务报表。一经提交，这些文件便成为任何人都可以查阅的公开文件。公布账目的法律要求适用于所有有限公司，不过所需披露的详细程度可能因企业规模而异。
The main components of published accounts include the following.
已公布账目的主要构成部分包括以下各项。
The statement of profit or loss (income statement).
利润表（损益表）。
The statement of financial position (balance sheet).
财务状况表（资产负债表）。
The statement of cash flows.
现金流量表。
Notes to the accounts.
财务报表附注。
The directors' report.
董事会报告。
The auditors' report.
审计师报告。
2. Statement of Profit or Loss | 利润表（损益表）
The statement of profit or loss, previously known as the profit and loss account, summarises a company's revenues and expenses over a 12-month trading period. Its purpose is to show how much profit or loss the company has generated from its business activities during the year.
利润表（旧称损益表）汇总了公司在12个月经营期内的收入和支出。其目的是显示公司在该年度内从其业务活动中产生了多少利润或亏损。
The main items shown in the statement of profit or loss are as follows.
利润表中所列示的主要项目如下。
Revenue (sales turnover): the total value of goods and services sold during the year.
营业收入（销售额）：年度内销售的商品和服务的总价值。
Cost of sales: the direct costs of producing or purchasing the goods sold, including raw materials and direct labour.
销售成本：生产或采购所售商品的直接成本，包括原材料和直接人工。
Gross profit: revenue minus cost of sales.
毛利：营业收入减去销售成本。
Operating expenses: overheads such as rent, salaries, marketing and administration costs.
经营费用：租金、工资、营销和行政管理费用等间接开支。
Operating profit: gross profit minus operating expenses.
经营利润：毛利减去经营费用。
Profit before tax: operating profit adjusted for interest received and interest paid on loans.
税前利润：经营利润经利息收入和贷款利息支出调整后的金额。
Taxation: corporation tax charged on the profit of the year.
税费：按年度利润征收的企业所得税。
Profit for the year: profit after
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