Penyata kewangan: Perbezaan antara semakan

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Mencipta laman baru dengan kandungan '{{Accounting}} right|thumb|300px|Penyata kewangan sejarah '''Penyatan kewangan''' (atau '''laporan kewanga...'
 
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[[Image:Wachovia National Bank 1906 statement.jpg|right|thumb|300px|Penyata kewangan sejarah]]
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'''Penyatan kewangan''' (atau '''laporan kewangan''') ialah rekod formal kegiatan-kegiatan kewangan sesebuah perniagaan, orang perseorangan, atau entiti-entiti yang lain.
 
FinancialPenyata statementskewangan providememberikan anpandangan overviewkeseluruhan ofkeadaan akewangan businessjangka orpendek person'sdan financialjangka conditionpanjang inbagi bothsesebuah shortperniagaan andatau longorang termperseorangan. AllSemua themaklumat relevantkewangan financialperusahaan informationperniagaan ofyang aberkaitan businessyang enterprise,disampaikan presenteddengan incara aberstruktur structureddan mannerdalam andbentuk inyang amudah formdifahami easydikenali tosebagai understand,penyata are called the financial statementskewangan. ThereTerdapat areempat fourpenyata basickewangan financialyang statementsasas::<ref>[http://www.iasplus.com/standard/ias01.htm "Presentation of Financial Statements"] Standard IAS 1, International Accounting Standards Board. Accessed 24 June 2007.</ref>
 
# '''[[BalanceKunci sheetkira-kira]]''': also referred to as statement of financial position or condition, reports on a company's [[asset|assets]], [[legal liability|liabilities]], and [[Ownership equity]] as of a given point in time.
# '''[[IncomePenyata statementpendapatan]]''': also referred to as Profit and Loss statement (or a "P&L"), reports on a company's income, expenses, and profits over a period of time.Profit & Loss account provide information on the operation of the enterprise. These include sale and the various expenses incurred during the processing state.
# '''[[StatementPenyata ofuntung retained earningstertahan]]''': explains the changes in a company's retained earnings over the reporting period.
# '''[[StatementPenyata ofaliran cash flowstunai]]''': reports on a company's cash flow activities, particularly its operating, investing and financing activities.
 
For large corporations, these statements are often complex and may include an extensive set of [[notes to the financial statements]] and management discussion and analysis. The notes typically describe each item on the balance sheet, income statement and [[cash flow statement]] in further detail. Notes to financial statements are considered an integral part of the financial statements.
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==Lihat juga==
*[[Analisis penyata kewangan]]
*[[Center for Audit Quality]] (CAQ)
*[[CorporateAudit financeModel]]
*[[Kewangan korporat]]
*[[Financial statement analysis]]
*[[Laporan kewangan tahunan komprehensif]]
*[[Comprehensive annual financial report]]
* [[ModelPusat untuk Kualiti Audit]] (CAQ)
 
==Pautan luar==