Читать книгу Entrepreneurial Finance - Robert D. Hisrich - Страница 44

In this chapter, the three basic financial statements were presented and explained. Each of these statements provides information about the status and health of the venture. Later chapters will provide more tools for a deeper understanding of how to analyze and interpret each of the reports covered. The balance sheet is a comparison tool where the performance of the firm is assessed at a certain point in time. The income statement gives an overview of how much the company made and spent in a specific period of time. The statement of cash flow defines how much cash is generated and how it is used over a period of time.