? 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

The statement of financial position (balance sheet, SOFP, B/S) 資產(chǎn)負債表

The statement of cash flows (SOCF) 現(xiàn)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(shù)

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. 時點數(shù)

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.

雙雙老師敲黑板

上述3張報表是選擇題的高頻考點，大家無需背記報表，但是對每張報表所包含的項目要熟悉。

? SOPL: 收入、成本、費用

? SOFP: 資產(chǎn)、負債、所有者權(quán)益

? SOCF: 現(xiàn)金流

小總結(jié)