英语翻译Company lawspecifies that shareholders must be given cer

英语翻译
Company law
specifies that shareholders must be given certain financial information.
Companies generally include three financial statements in their annual reports.
The profit and
loss account (GB) or income statements (US) shows earnings and expenditure.It
usually gives figures for total sales or turnover,and costs,expenses and
overheads.The first figure should obviously be the highest,i.e.there should
be a profit.Part of the profit goes to the government in taxation,part is
usually distributed to shareholders (stockholders) as a dividend,and part is
retained by the company.
The balance sheet
shows a company’s financial situation on a particular date,generally the last
day of the financial year.It lists the company’s assets,its long-term and
short-term liabilities,and shareholders’ (stockholders’) funds.A business’s
assets include account receivable as it is assumed that these will be paid.
Companies also have intangible assets,whose value is difficult to quantify or
turn into cash,such as goodwill,patents,copyrights and trade marks.Liability
include accounts payable,as these will
have to be paid.Long-term liabilities are usually loans and bonds; short-term
liabilities include accrued or accumulated expenses that have not yet been paid
such as taxes and interest.Negative items on financial statements,such as
creditors,taxation,and dividends paid,are either enclosed in brackets or
preceded by a minus sign.

公司法
规定,股东必须给予若干财务资料.
公司一般在其年报3财务报表.
利润和
损益表（GB）或损益表（美国）显示收入和支出.它
通常给销售总额或营业额的数字,而成本,费用和
间接费用.第一个数字显然应该是最高的,即应该有
是利润.利润的一部分去了政府在税收,一部分是
通常分配给股东（股东）作为股息,而部分是
由公司保留.
资产负债表
显示了公司的财务状况在某一特定日期,通常是最后
日财政年度.它列出了该公司的资产,其长期和
短期负债和股东（股东）的资金.一个企业的
流动资产包括应收账款,因为它假定这些将被支付.
公司也有无形资产,其价值是难以量化或
转成现金,如商誉,专利,版权和商标.责任
包括,因为这些将应付账款
必须paid.Long长期负债通常是贷款和债券;短期的
负债包括尚未支付的预提或累计费用
如税收和利息.对财务报表的负项,如
债权人,税务及派付的股息,要么括在方括号或
前面有一个减号.