但是，银行报表中的收益并不是类似销售额这样的“硬数据”。这些收益在很大程度上取决于银行拨备的，用来弥补预期未来贷款损失的资金额度。

But a bank's reported earnings aren't a hard number, like sales; for example, they depend a lot on the amount the bank sets aside to cover expected future losses on its loans.

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此外，汽车制造商们采取的提升报表业绩的措施发挥作用，多数预期在今年将赚到钱。

Moreover, the action carmakers have taken to strengthen their balance sheets is working: most are expecting to generate cash this year.

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现金流量表帮助财务报表使用者预期企业的未来现金流动。

The cash-flow statement helps financial statement users predict the future cash flows of the entity.

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