损益表揭示了一个特定时间的收益数据，通常在每个财务季度和财务年度末发布。
The financial statements provide information about the financial position and operation of a company.
公司在财务年度里的经营成果和财务状况变动的情况则分别由损益表及财务状况变动表来表达。
The company's performance and changes in financial positions for the year are respectively presented by the IS and the SCFP.
每到这个时候商业银行都会削减借贷、囤积现金，以便增强资产负债表，改善年底的财务状况为下个财政年度作准备。
That's leading commercial Banks to cut back on lending and hoard cash in order to shore up their balance sheets and improve their financial picture going into the next fiscal year.
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