A short and understandable introduction to financial reporting and analysis.

A company’s financial statements simply document the movement of cash and goods and services into and out of the enterprise. That is all financial statements are about. It is no more complicated. Everything else is details. Don’t sweat the details. This 48-page, full color picture book provides an overview with no gobbledygook and confusing jargon. All necessary numeric structure is explained and all essential vocabulary is defined. No prior accounting knowledge required.

Understanding financial reporting does not have to be difficult. You have learned all the math required to master financial statements by the end of the fourth grade—mostly addition and subtraction. However, you will need to learn and use specialized accounting vocabulary, which can be confusing. You will also need to understand the structure and appreciate the purpose of the three major numeric statements that describe a company’s financial condition. Each paints a different, essential picture—the “three-legged stool” of company reporting.

The Income Statement shows the manufacturing (or service offerings) and selling actions of the company that result in profit or loss during a period of time (called the “period”). The Income Statement gives a very important perspective on the company’s performance — its profitability.

简短易懂的财务报告和分析简介。
公司的财务报表只是记录现金、货物和服务进出企业的情况。这就是财务报表的全部内容。再复杂不过了。其他都是细节。别担心细节。这48页，全彩图画书提供了一个没有狼吞虎咽和混乱的行话概述。解释了所有必要的数字结构，定义了所有必要的词汇表。无需会计知识。
理解财务报告并不一定很难。你已经学会了四年级末掌握财务报表所需的所有数学，主要是加减法。然而，你将需要学习和使用专门的会计词汇，这可能会令人困惑。您还需要了解描述公司财务状况的三大数字报表的结构和用途。每个人都描绘了一幅不同的、必不可少的图景——公司报告的“三脚凳”。
损益表显示了公司在一段时间内（称为“期间”）产生利润或亏损的生产（或服务）和销售行为。损益表从一个非常重要的角度来看待公司的业绩——盈利能力。