小白友好 · 真实数据 · 点击任意术语查看通俗解释和实战分析Beginner-friendly · Real data · Click any term for plain-English explanations
Income Statement
利润表
（赚不赚钱）
(Profitability)
?
Income Statement (Period)
利润表（期间）
Revenue营业收入
−
Cost of Goods Sold销售成本
%
Gross MarginGross Margin 毛利率
Gross Profit毛利润
−
Operating Expenses营业费用
Operating Income营业利润
+−
Non-Operating Income/Expenses非经营性收支
Pre-Tax Income税前利润
−
Income Tax所得税
Net Income净利润
÷
Shares Outstanding流通股数
Earnings Per Share (EPS)每股收益
×
P/E Ratio市盈率
用途Purpose追踪收入和支出Track Income & Expenses
类似于Like你的月度预算Your Monthly Budget
时间Time一段时期Period of Time
会计Basis权责发生制Accrual Accounting
Balance Sheet
资产负债表
（抗风险）
(Risk resilience)
?
Balance Sheet
资产负债表
Assets = Liabilities + Shareholders' Equity
资产 = 负债 + 所有者权益
AssetsAssets 资产
Current Assets(< 1 year)
Cash & Equivalents现金及现金等价物
Marketable Securities可交易证券
Accounts Receivable应收账款
Inventory存货
Other Current Assets其他流动资产
Long-Term Assets(> 1 year)
Property, Plant and Equipment固定资产
Long-Term Investment长期投资
Goodwill商誉
Other Long-Term Assets其他长期资产
LiabilitiesLiability 负债
Current Liabilities(< 1 year)
Payable & Accrued Expenses应付及应计费用
Short-Term Debt短期债务
Other Current Liability其他流动负债
Long-Term Liabilities(> 1 year)
Long-Term Debt长期债务
Other Long-Term Liability其他长期负债
EquityEquity 权益
Capital Stock股本
Additional Paid-in Capital资本公积
Retained Earnings留存收益
Treasury Stock库存股
Current Ratio
流动资产 ÷ 流动负债，看一年内的偿债压力
Debt Ratio
跨资产与负债一起看资本结构
用途Purpose追踪拥有和欠债Track What it Owns & Owes
类似于Like你的净资产Your Net Worth
时间Time时间点快照Point in Time Snapshot
会计Basis权责发生制Accrual Accounting
Cash Flow Statement
现金流量表
（钱到手没）
(Cash reality)
?
Cash Flow Statement (Period)
现金流量表（期间）
Net Income净利润
+
Non-Cash Charges非现金费用
+−
Changes in Working Capital营运资本变动
Operating Cash Flow经营活动现金流
Free Cash Flow自由现金流
Investing Activities
−
Purchase of Investments购买投资
+
Sales of Investments出售投资
−
Capital Expenditures资本开支
+−
Acquisitions, Net of Cash Acquired收购现金净额
+
Proceeds from Sale of Assets出售资产所得款项
Investing Cash Flow投资活动现金流
Financing Activities
+−
Borrow / Repay Debt借入/偿还债务
+−
Issue / Repurchase Stock发行/回购股票
−
Pay Dividends支付股息
Financing Cash Flow筹资活动现金流
+−
Changes in Cash During Period期间现金变动
Cash Start of Period期初现金余额
Cash End of Period期末现金余额
用途Purpose追踪现金流动Track Cash Movement
类似于Like你的银行账户Your Checking Account
时间Time一段时期Period of Time
会计Basis收付实现制Cash Accounting