? 4. Internal and external financial information (? ? ?)

4.1 External reports

Businesses prepare financial statements for external stakeholders, such as shareholders, banks, suppliers and the Government.

The profit or loss account (income statement, or statement of profit or loss, P/L, I/S) 利潤表(biao)

The statement of financial position (balance sheet, SOFP, B/S) 資(zi)產負債表

The statement of cash flows (SOCF) 現金流量表

① The statement of financial position

The profit or loss account is a record of income generated and expenditure incurred over a given period. 期間數

② The statement of cash flows

The statement of financial position is a list of all the assets owned by a business and all the liabilities owed by a business at a particular date. 時(shi)點數(shu)

③ The statement of financial position

The statement of cash flows shows sources of cash generated during a period and how these funds have been spent.

雙(shuang)雙(shuang)老師敲黑板

上述3張報表是選擇(ze)題的高(gao)頻考點，大(da)家(jia)無需(xu)背記報表，但是對每(mei)張報表所包含(han)的項目要熟悉(xi)。

? SOPL: 收入(ru)、成本、費用

? SOFP: 資產、負債、所(suo)有(you)者權益

? SOCF: 現金(jin)流

小總結