如何阅读公司财务图表｜Reading company financials

利润与现金 / Profit and cash

利润表反映一段期间内的收入、成本和费用；现金流表区分经营、投资和融资收支。净利润不等于经营现金，现金余额也不等于现金流量。Income reports period revenue and expenses; cash statements distinguish operating, investing and financing flows. Profit, operating cash and cash balances are different measures.

时点与期间 / Stocks and flows

资产负债表是某日状态，收入和现金流是期间变化。季度、年初至今累计和全年不能直接混为同口径。每股收益还涉及普通股与稀释股数。Balance sheets are point-in-time; income and cash are period flows. Quarter, year-to-date and annual figures are not interchangeable. EPS also depends on share counts and dilution.

报告联动 / Report linkage

选择公司报告后，图表跟随公司与证据截止日期。缺失历史版本时显示缺口，不拿后来的重述或最新数据替代当时信息。Charts follow the selected report and cutoff. Missing historical versions remain explicit rather than being replaced by later information.

来源与进一步阅读 / Sources

• SEC · Beginners’ guide to financial statements

来源支持对应背景，不代表验证所有传导或投资结论。Sources support context, not every inference or investment conclusion.