new wordsfinancial a.statement n.balance n. sheet n.operation n. accounting n.business n. creditor n. owner n. equilibrium n. equal a.asset n.liabilities n.equity n.profit n.loss n.income n.expense n.generate vt.cost n.produce vt.deduct vt.net a.position.n.compile vt.capital n. 单词财政的, 金融的借贷表；结算表；报告书收支平衡；收支差额（纸之）一张；报纸运转, 操作, 实施会计学, 清算帐目商业；商行；企业债主；债权人所有人，业主平衡, 均衡相等的, 均等的资产债务,负债公司普通股所有人之利益利润, 益处, 得益损失, 浪费收入, 收益, 所得费用, 开支产生, 发生成本, 价钱, 代价生产；制造扣除净余的, 纯粹的状态；状况；情势编辑；编纂；汇编资本, 资金 phrases and expressionsfinancial statementsbalance sheetoperations statementaccounting periodequal toowner's equityrefer to （as）a profit and loss statementan income and expense statementgross incomegross profitgeneral expenseselling expensenet incomenet profitstatement of changes in financial positionworking capital 短语与词组财务报表资产负债表营业状况表会计期相同的；等于所有者权益涉及；提到损益计算书损益计算书毛收入毛利（润）管理费用销售费用净收入净利润财务状况变动表流动资金
notes
1.it shows what the business owns and what it owes to its creditors or its owners.财务报表表明该企业拥有的资产情况和欠债权人或股东的债务情况。
(1)it=financial statement
(2) what the business owns和what it owes to its creditors or its owners是名词性从句，在句中做宾语。
(3)what the business owns=the things that the business owns该企业拥有的资产情况
what it owes to its creditors or its owners=the things that the business owes to its creditors or its owners该企业欠债权人或股东的债务情况。
business: a commercial enterprise or establishment企业：工商企业或工商设施
creditor: one to whom money or its equivalent is owed债权人：欠其金额或等同物的人
2.assets = liabilities owner's equity资产=负债 所有者权益
asset n.①the entries on a balance sheet showing all properties, tangible and intangible, and claims against others that may be applied, directly or indirectly, to cover the liabilities of a person or business, such as cash, stock, and goodwill.【会计学】 资产负债：资产负债表总帐目，表明所有有形资产和无形资产，以及可直接或间接对他人财物提出所有权要求的，以偿付某人或企业的债务，如现金，原料和信誉
②the entire property owned by a person, especially a bankrupt, that can be used to settle debts负债资产：某人尤指破产者所拥有的可以用来抵债的全部财产
liabilities n.the financial obligations entered in the balance sheet of a business enterprise负债，债务：某一企业的资产收支表上的财政债务
3.what it owns is equal to what it owes.它所拥有的资产与所欠的债务保持相等。
(1)"what it owns=the things that the business owns该企业所拥有的资产"是主语从句，在句中做主语。
"what it owes=the things that the business owes该企业所欠的债务"是名词性从句，在句中做宾语。
(2)(be) equal to等于
equal:having the same quantity, measure, or value as another相当的：具有与其他事物相同的数量、长度或价值
4.the balance that is left when these further expenses are deducted is called net income or net profit.在进一步扣减这些费用后剩下的余额就是净收入或净利润。
(1)the balance…is called net income or net profit.(…)余额就是净收入或净利润。
(2)(…)that is left when these further expenses are deducted在进一步扣减这些费用后剩下的（…）。
此句是有关系代词tha引导的定语从句。该定语从句又是一个主从复合句，其中包括一个由when引导的时间状语从句。
(3)call: to consider or regard as being of a particular type or kind; characterize称作：考虑或认为是某一特殊类别或种类；表示…特色：
例：i'd hardly call him a good manager.
我很难称他为一位好的经理。
5.it is compiled to show an increase or decrease in working capital during the accounting period and how the change arose.编制这一报表是为了说明在该会计期间流动资金的增加或减少，以及产生变化的情况。
(1)it=the statement of changes in financial position财务状况变动表
(2)动词不定式to show…是目的状语。
(3)how the change arose是名词性从句，做宾语。