🎶 طوّر لغتك الإنجليزية بالموسيقى التي تحبها. حمّل MusicLearn!

إتقان التقرير المالي الفصلي: دليلك الأساسي لتعلم اللغة الإنجليزية في الأعمال

Ever wondered how companies share their financial health? For anyone in business, understanding a Quarterly Financial Report is key. This report gives a snapshot of a company's financial performance over three months. Mastering this type of business reporting improves your workplace communication. Let's learn how to read, understand, and even write parts of these vital documents.

Quarterly Financial Report

فهرس المحتويات

Read more: Tax Report فهم صيغة ومكونات التقارير الضريبية للمتعلميين-ar

ما هو التقرير المالي الفصلي؟

A Quarterly Financial Report is a formal document showing a company's financial activities over a three-month period. Its main purpose is to show transparency to stakeholders, such as investors and the public. These reports are crucial for tracking progress, checking financial health, and helping with important decisions.

You will find these reports used across all publicly traded industries, from technology to finance. Even private businesses often create similar internal reports to regularly monitor their performance. Understanding this report helps you grasp the financial language common in professional settings.

Read more: تعرّف على تقرير السنوي المالي Annual Financial Report وفوائده

المكونات الرئيسية للتقرير المالي الفصلي

A typical Quarterly Financial Report follows a standard structure. Understanding each section is vital for comprehensive report writing and understanding.

  • Executive Summary: This section offers a brief, high-level overview of the report's main findings and key financial results. It helps busy readers quickly grasp the most important information.
  • Balance Sheet: This is a snapshot of the company's financial position at a specific date. It lists assets (what the company owns), liabilities (what it owes), and equity (what's left for owners).
  • Income Statement (Profit & Loss Statement): This shows the company's revenues, expenses, and net profit or loss over the three-month period. It tells you if the company made or lost money.
  • Cash Flow Statement: This statement tracks the actual movement of cash into and out of the business. It explains where cash came from and how it was used.
  • Notes to Financial Statements: These are detailed explanations and additional information about the numbers presented in the main statements. They clarify accounting policies and provide context.
  • Management Discussion & Analysis (MD&A): Here, the management explains the company's financial performance and future outlook. They discuss challenges, opportunities, and future plans. Maintaining a professional tone is essential in this section.

Remember, accurate data and professional formatting are critical for any business report.

Read more: إتقان Audit Report تعرف على مكونات اللغة وأفضل الممارسات

عبارات نماذجية ومبدئات الجمل

Using the right formal English and sentence patterns will make your professional writing clear. Here are some examples for common sections in a Quarterly Financial Report:

  • Introducing Results:
    • "This report details the financial performance for the first quarter (Q1)."
    • "The company's financial results for Q2 are presented below."
  • Analyzing Data/Trends:
    • "Revenue increased by 15% year-over-year, driven by new product sales."
    • "Expenses were higher than anticipated due to increased operational costs."
    • "Net profit declined compared to the previous quarter."
  • Concluding Statements:
    • "Overall, the company shows stable growth."
    • "These results highlight the need for continued focus on cost reduction strategies."
    • "The outlook for the next quarter remains positive."

المفردات الأساسية لتقريرك المالي الفصلي

Here are essential terms to help you understand and discuss Quarterly Financial Reports effectively. Knowing this vocabulary is key for mastering business English.

المصطلحالتعريفجملة مثال
الإيراداتإجمالي المال الذي تكسبه الشركة من مبيعاتها أو خدماتها.The company reported a significant increase in revenue for the last quarter.
المصروفاتالتكاليف التي تتحملها الشركة لتشغيل أعمالها وتوليد الإيرادات.Managing expenses effectively is crucial for maintaining profitability.
الربح (صافي الدخل)المال المتبقي بعد خصم جميع المصروفات من الإيرادات.Despite higher sales, the net income was lower due to increased operating costs.
الأصولالموارد الاقتصادية التي تملكها الشركة وتملك قيمة اقتصادية مستقبلية.Cash, inventory, and property are examples of a company's assets.
الخصومالالتزامات المالية أو الديون التي تدين بها الشركة للآخرين.The company's balance sheet showed a reduction in its long-term liabilities.
حقوق الملكيةقيمة الشركة المملوكة لمساهميها؛ وتُسمى أيضًا حقوق مالك الشركة.Shareholder equity grew as the company retained more of its earnings.
التدفق النقديحركة المال إلى داخل وخارج الشركة.Positive cash flow indicates that more money is entering the business than leaving it.
الربع (Q1, Q2, Q3, Q4)فترة ثلاثة أشهر تُستخدم في إعداد التقارير المالية.The company issues a Quarterly Financial Report at the end of each quarter.
التوقعتنبؤ أو تقدير للأداء المالي المستقبلي.The sales team provided a promising revenue forecast for the next fiscal year.
صاحب المصلحةأي شخص أو مجموعة أو منظمة لها مصلحة أو قلق بشأن الأعمال.Investors and employees are key stakeholders who review the financial report.
التوزيعجزء من أرباح الشركة يُدفع لمساهميها.The board of directors approved a higher dividend payment this quarter.
ربحية السهم (EPS)ربح الشركة مقسومًا على عدد الأسهم القائمة.Investors often analyze the earnings per share to evaluate a company's profitability.
مدققعندما يتم فحص السجلات المالية رسميًا والتحقق منها من قبل خبراء مستقلين.The annual financial report must be audited by an external accounting firm.
السيولةسهولة تحويل الأصل إلى نقد دون فقدان القيمة.High liquidity allows a company to meet its short-term financial obligations.

الخاتمة

Mastering the Quarterly Financial Report is a valuable skill for anyone navigating the professional world. You now understand its purpose, key components, and specific language. This knowledge will significantly boost your business English and writing skills, making you more confident in professional writing settings. According to Purdue OWL, clear and concise language is crucial for effective business reports.

For practice, try to find an example Quarterly Financial Report from a publicly traded company online. Identify its key sections and the type of language used. This will help you become familiar with the structure and content.

Start strengthening your business English skills today by diving deeper into how to write a report and understanding these vital financial documents!