在日常运营中，您为业务进行交易。知道如何组织和审查此信息是长期成功的关键。跟踪交易的一种方法是管理财务报告。什么是财务报告？

Financial reporting for small business

Financial reporting and analysis consists of the records you compile to track business funds. Use financial reports to see how well you manage money. Recognize items such as资产, liabilities,owner’s equity，收入，以及业务费用in your financial reporting standards.

Types of financial reports

Types of financial reports include:

• 走读生al statements
• 财务笔记
• 季度和年度记录
• Government reports

What are financial reports used for?

财务报告的目的是为您提供对业务绩效的深入分析。报告帮助business valuation, predicting future cash flow, and investment planning.

The transactions in your reports show the financial effects of your decisions. Some reports are for internal use while others are used by outside entities. Investors, lenders, and government agencies often look at your business’s financial reporting. You may need to implement internal controls over financial reporting for outside entities to ensure accuracy.

Use a consistent method for each report you prepare. That way, you can easily compare figures from different reports.

财务报表和财务报告有什么区别？

Financial reporting and财务报表are often used interchangeably. But in accounting, there are some differences between financial reporting and financial statements. Reporting is used to provide information for decision making.

Statements are the products of financial reporting and are more formal. Often, you use statements to communicate your financial health to outside entities. Prepare financial statements for each会计时期。

小型企业财务报表示例

There are many kinds of financial statements. Here are three common statements small businesses use:

• Balance sheet
• 收入证明
• 现金流量表

Balance sheet

Thebalance sheet在特定时期内给您的财务状况快照。您记录资产，liabilities和资产负债表上的权益。通过查看资产负债表，您可以看到业务的净值。

收入证明

The收入证明measures performance over time. You record revenue, expenses, and net profit on the income statement. This statement tracks your business’s profitability.

现金流量表

Thecash flow statementshows how well you manage money. It reports incoming and outgoing cash as you receive payments and make purchases. Use the cash flow statement to make sure you have enough money on-hand to operate.

关键项目要包括您的财务报告程序

养成组织财务报告的习惯是很棒的。但是，收集数据并不使用数据是没有意义的。计算key financial ratios for small businessand look at information on your reports to make decisions.

Ratios from your financial reporting system

以下是您可以从财务报告中获得的一些见解。

营业利润率

与您的总销售额相比，运营利润率显示了您带回家的利润。换句话说，它将销售额与净收入进行比较。

使用损益表查找您的营业保证金。将运营收入（利息和税收费用之前）除以净收入（收入减去费用）。营业利润率显示为百分比。

Debt-to-equity ratio

The债务股权比率比较您欠自己多少钱。使用资产负债表查找债务股权比率。将负债除以公平，以查看您有多少债务与拥有多少权益。您想要的比债务更多。

Working capital

营运资金是您支付短期债务后拥有的金额。您使用营运资金支付日常运营。使用资产负债表查找营运资金by subtracting current liabilities from current assets. Another related and helpful ratio is the quick ratio. The快速比率的目的is to determine how easily your business can meet your short term debts.

如何创建财务报告

The way you create financial reports depends on the kind of report you need. For all financial reporting, your first must decide the time frame you want to look at. And, you need to locate the appropriate information in your ledger.

创建资产负债表

Follow these steps to make a balance sheet:

＃1。List the assets on the left side.从流动资产或项目converted into cash within one year. Then, list the non-current assets, which are items that take longer to convert into cash. At the bottom, add all the assets together.

＃2。List the liabilities on the right side.首先，列出将在一年内支付的当前负债。然后，写非流动债务，费用需要一年以上的费用。将负债添加在一起并注意总数。

＃3。在负债下，列出权益。写下您拥有的任何股票或保留收入。在右下方添加负债和权益。负债和权益的总和应等于总资产。

收入证明

Follow these steps to make an income statement:

＃1。列出收入。This includes all your sales and the amount your business has before any deductions.

＃2。列出出售商品成本（COGS）。The商品成本includes expenses that go directly into your product or service.

＃3。注意毛利润。从收入中减去齿轮以找到毛利。

＃4。列出运营费用。这些费用包括工资和间接费用。将这些项目添加在一起。

#5. List the amount paid in interest and taxes.

＃6。注意净利润作为底线。从总收入中减去所有费用以找到净利润。

现金流量表

请按照以下步骤做出现金流声明：

＃1。List the operating activities.Operating activities include the income and expenses directly related to operating your business. Find the subtotal and list the amount as the net cash provided by operating activities.

＃2。List the investing activities.投资活动包括从投资中支付或获得的现金。将本节的总数写为通过投资活动提供的净现金。

＃3。列出融资活动。财务活动包括来自组织发行的证券和债务的现金流出和流出。致电通过融资活动提供的此类净现金的总计。

＃4。总结每个部分。Label each total as an increase or decrease in cash.

Financial reporting tools

You can use financial reporting tools to make statement creation easier. Basic accounting software compiles information from your books and generate accurate statements for you. If you use an online solution, you can access your reports from anywhere with an internet connection.

您还可以使用简单的电子表格来创建财务报告。但是，这可能更耗时。而且，使用电子表格增加了您的财务报告错误的机会。

What is financial reporting going to do for your small business?

财务报告使您可以清楚地了解绩效。它创造了透明度，可以准确了解您的业务健康状况。

You should be able to answer the following questions with financial reporting:

• Are your prices effective?
• Is your business growing (earning more than in the past)?
• Which customers spend the most?

簿记并不是拥有企业的最激动人心的部分。但是，由于您必须记录交易，为什么不利用财务报告呢？每月留出时间来编译和审查财务报告，并利用您学到的知识为您的业务做出明智的决策。

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