Financial StatementA written record of the financial condition of a company. Current AssetsAssets which can quickly or within a reasonable period of time （usually one year） be converted into cash. Fixed AssetsAssets of a company used in the operation of the business but not expected to be used up or converted into cash. Intangible AssetsA non-physical asset which represents an advantage to a company in the market （i.e., trademarks, patents, copyrights, goodwill, licenses）. Fiscal YearAn accounting period of 12 consecutive months which may or may not be the same as the calendar year. Capital SurplusAdded net worth gained not through operations but usually through the sale of stock above par value or acquisition of another company. Current RatioA ratio showing a company's ability to pay its current bills from its current assets.Profit MarginGross profit divided by net sales. Gives an indication of the efficiency of a company's operations. 财务报告公司财务状况的书面记录。 流动资产可以在合理时间（通常为1年）内迅速转为现金资产的资产。 固定资产公司用于公司营运的资产，但是不计划用尽或转为现金的资产。 无形资产显示公司在市场中的优势的非物理资产（比如商标、专利、版权、商誉、执照等） 财务年度连续12个月的会计期间，可以与公历年相同，也可以不同。 资本盈余不是通过营运而通常通过出售超过面值的股票或并购其他公司而获得的净利润。 流动比率显示公司用流动资产偿还流动债务的能力的比率。利润率毛利润除以净销售额的比率。显示公司运营的效率。