现况分析

要了解企业当前的经营状况，请检视损益表、现金流量表及资产负债表，并与前几年的数据进行比较。

	损益表	资产负债表
「营收」	营收指特定期间内通过产品或服务销售所产生的收入，或其他收入来源	资产是企业所拥有的资源总价值，包括现金、应收帐款、存货、不动产、设备及投资
「费用／成本」	支出包括销货成本、营运开支（如租金、水电费、薪资）、营销费用及利息支出等	负债是企业需偿还的义务与债务，包括应付帐款、贷款、房贷、借款及员工假期给付
「净利／净损」	最终损益为总收入减去总支出后的盈余或亏损	净资产是用总资产减去总负债后计算得出

Current Situation

To understand how your business is currently tracking, look at your profit and loss statement, cash flow statement and balance sheet, compare this to previous years.

	Profit and loss statement	Balance sheet
'Top' line	Income generated during a specific period by sales of products or services, or any other sources of income.	Assets are the total value of resources owned by the business. Includes cash, accounts receivable, inventory, property, equipment, and investments.
'Middle' line	Expenses, including but not limited to, cost of goods sold, operating expenses like rent, utilities, and salaries, marketing expenses and interest payments.	Liabilities are all obligations and debts that the business owes. Includes accounts payable, loans, mortgages, borrowed funds, employee leave.
'Bottom' line	Profit or loss equals total income minus total expenses.	Net equity is calculated by subtracting total liabilities from total assets.

现金流量分析

现金流不足可能是小型企业最具压力的情况之一。建议在此类情况下设立「储备金」或「盈余」帐户以备不时之需。检视应收帐款条款，并评估其是否与商品或服务的供应周期相互配合。最后，请持续监控收入与支出的「流向」以维持稳定现金流（Kokemuller，2021）。

Cash flow analysis

A lack of adequate cash flow can be one of the most stressful situations for small businesses. Consider a ‘reserve’ or ‘surplus’ account for these times. Review your accounts receivable terms and how this is working with the supply of your goods or services. Finally, monitor the ‘flow’ of income and expenses continually (Kokemuller 2021).

现金流量预测

现金流量预测是根据过往资料与当前趋势来预测未来的财务结果；同样地，请参考您的损益表、现金流量表及资产负债表。此管理工具可协助您评估企业在帐款到期时是否有足够现金支付营运开支。

Cash flow forecast

Forecasting involves predicting future financial outcomes based on historical data and current trends, again look to your profit and loss statement, cash flow statement and balance sheet. This management tool helps you estimate whether you will have enough cash to pay your business expenses when they become due.

财务比率

财务比率是根据财务报表中的资料所计算出的指标。通过分析这些资料，您可以评估企业的获利能力、流动性、营运效率及财务杠杆状况。以下是几个重要的财务比率：

净利率：将净利表示为销售额的百分比，用以显示企业将营收转化为利润的效率
损益两平点：指销售额恰好能覆盖所有成本、收入等于支出的临界点
负债权益比：显示企业以自有资本与负债筹措资产的相对比例

Financial ratios

Financial Ratios are created by using data from your financial statements. Analyse the data to assess your business’s profitability, liquidity, operating efficiency and leverage. Some important terms are:

Net profit margin - is net profit expressed as a percentage of sales. Shows how effectively your business turns sales into profit.
Break-even point - is the level of sales needed to cover all costs and reach the point where revenues equal expenses.
Debt to equity ratio - shows the relative proportion of owner’s equity and debt used to finance your business’s assets.

虽然您可以自行编制财务报表或财务预测，但与会计师或商业顾问合作通常能带来更大的帮助。

Although you can prepare you own financial statements or forecasts, it may help to work with your accountant or business adviser.

绩效基准比较

绩效基准是针对各产业所设定的财务指标范围。这些基准能协助您了解企业与同业的比较情况，并判断是否需要调整营运策略。绩效基准涵盖超过一百个产业。

这些基准范围是根据企业报税资料所汇整出的报税基准值。

如需更多有关绩效基准或比较企业表现的资讯，请阅览澳大利亚税务局（ATO）网站（英文版）：

https://www.ato.gov.au/Business/Small-business-benchmarks

Benchmarking

Performance benchmarks are financial ranges for your industry. They help you work out how you compare to other businesses and decide if you need to make any changes. Performance benchmarks apply to 100 industries.

Performance benchmarks include tax return benchmark ranges from information provided by businesses on their tax returns.

For further information on benchmarking or to compare your business, please visit the Australian Taxation Office (ATO) website at: https://www.ato.gov.au/Business/Small-business-benchmarks