剑桥金融财务英语part1

earnings for future use. This is called earnings for future use. This is called retained retained earnings ( earnings ( 盈余资金盈余资金) ). . C. Financial statements C. Financial statements 会计报表会计报表?? The The financial statements financial statements display pany display pany ’’ s s financial situation. financial situation. ?? The balance sheet The balance sheet ( ( 资产负债表资产负债表) ) shows the shows the pany ’’ s s assets assets , , liabilities liabilities , and its , and its capital capital . . ?? The The profit profit and and loss loss account( account( 损益表损益表) ) shows the shows the pany ’’ s revenues and expenses during a s revenues and expenses during a particular period. particular period. ?? Profit and loss account=e statement Profit and loss account=e statement