职场英语财务口语对话

A: Hey, John, could you please explain the difference between a balance sheet and an income statement?

B: Sure, Alice. A balance sheet shows your company's financial position at a specific point in time. It lists your assets, liabilities, and shareholders' equity. Think of it as a snapshot of your financial health.

A: Got it. And what about an income statement?

B: An income statement, also known as a profit and loss statement, shows your company's revenues and expenses over a period of time, usually a month, quarter, or year. It tells you how much money your business has made or lost during that period.

A: Oh, I see. So, if my income statement shows a positive number, it means I made a profit, right?

B: Exactly, Alice. A positive number indicates that your revenues are greater than your expenses, which is a good sign for your business. If it's negative, that means you've had more expenses than revenues, and you've incurred a loss.

A: Thanks, John. That helps a lot. It's easier to understand now how these two documents give a clear picture of our company's financial performance.