What the workbook must contain工作簿必须包含什么
A free financial statement analysis template needs separate sheets for controls, raw statements, mapping and reclassification, common-size views, trends and ratios, cash reconciliation, note indexing, and exceptions. Raw cells preserve issuer labels, signs, periods, units, and page locators; calculated sheets reference them. Analytical reclassifications never overwrite reported facts. Every ratio carries its formula and denominator; every exception has an owner, evidence request, and status.
免费财务报表分析模板应把控制信息、原始报表、映射与重分类桥、共同尺度表、多期趋势与比率、现金核对、附注索引和异常队列分成独立工作表。Raw 单元格保留发行人的标签、符号、期间、单位与页码，计算表通过引用取数而不是重新录入。分析重分类只存在于独立桥表中，绝不覆盖已报告会计事实；每项比率记录公式与分母，每个异常都有负责人、证据请求和状态。
Lay out the workbook before entering a number录入数字前先铺好工作簿架构
| Sheet | Required fields | Write rule | Failure it prevents |
|---|---|---|---|
| 00_Control | Entity, scope, framework, period ends, currency, scale, audit status, version date | One controlled value per item; no formulas from statement cells | Mixing entities, units, or restatement bases |
| 01_Raw | Statement, source label, period, reported value, sign, unit, page, note, extraction status | Transcribe only; preserve labels and printed basis | Silent alteration of source facts |
| 02_Map_Reclass | Raw row ID, analysis category, reclass in, reclass out, rationale, reviewer | Reported + reclass in − reclass out = analytical amount | Presenting an analyst choice as company reporting |
| 03_Common_Size | Line, period, reported amount, denominator, percentage, analytical variant | Formula links only; show denominator beside output | Comparing scale rather than composition |
| 04_Trend_Ratios | Metric, exact formula, periods, result, validity flag, note reference | No hard-coded results; blank or flag invalid denominators | Precise-looking but incomparable ratios |
| 05_Cash_Check | Opening cash, operating, investing, financing, exchange/scope effects, closing cash, residual | Residual must equal zero or remain an exception | A cash narrative that does not close |
| 06_Notes_Index | Topic, note title, page, policy, estimate, disaggregation, affected rows | One locator can map to many rows; preserve quoted label | Losing the definition behind a number |
| 07_Exceptions | ID, failed control, amount, cause hypothesis, needed evidence, owner, status, date | Never delete a closed item; record resolution | Unexplained differences disappearing from review |
| 工作表 | 必填字段 | 写入规则 | 防止的问题 |
|---|---|---|---|
| 00_Control | 主体、范围、框架、期末日、币种、数量级、审计状态、版本日 | 每项只保留一个受控值；不从报表数字推导 | 混入不同主体、单位或重述基础 |
| 01_Raw | 报表、来源标签、期间、报告值、符号、单位、页码、附注、提取状态 | 只转录；保留原标签与列报基础 | 静默修改来源事实 |
| 02_Map_Reclass | Raw 行 ID、分析类别、重分类转入、转出、理由、复核人 | 已报告 + 转入 − 转出 = 分析金额 | 把分析者选择冒充公司披露 |
| 03_Common_Size | 项目、期间、报告金额、分母、百分比、分析版本 | 只使用链接公式；结果旁展示分母 | 把规模差异误当构成差异 |
| 04_Trend_Ratios | 指标、准确公式、期间、结果、有效性标记、附注引用 | 不得硬编码结果；分母无效时留空或报警 | 产生精确但不可比的比率 |
| 05_Cash_Check | 期初现金、经营、投资、融资、汇率/范围影响、期末现金、差额 | 差额必须为零，否则保留异常 | 现金叙述无法闭合 |
| 06_Notes_Index | 主题、附注标题、页码、政策、估计、拆分、受影响行 | 一个位置可映射多行；保留原标签 | 数字失去定义来源 |
| 07_Exceptions | ID、失败控制、金额、原因假设、所需证据、负责人、状态、日期 | 已关闭项目也不删除，记录解决办法 | 未解释差额从复核中消失 |
Control and Raw feed every downstream sheet; outputs never write upstream. Give each raw row a stable key such as FS-IS-REV-20X5 and each note a key such as N-REV-03. Charts and ratios should expose precedent cells. Flag typed financial amounts inside formulas unless they are documented constants such as 100 for percentage display.
必须保护依赖方向：Control 与 Raw 向所有下游表供数，任何输出都不能反写上游。给每个原始行设置稳定键，例如 FS-IS-REV-20X5；每条附注设置 N-REV-03 等键。图表、比率或结论应能显示其前置单元格。若公式中出现手工键入的财务金额而不是单元格引用，就要创建异常；只有用于百分比显示的 100 等有说明常数可以例外。
Give every cell a contract and every formula a guardrail给每个单元格一份契约，给每个公式一道护栏
Stores one reported value with period, currency, scale, source page, and extraction status. Zero, blank, and not disclosed are different states.
原始值单元格保存一个已报告值，并绑定期间、币种、数量级、来源页与提取状态。零、空白与未披露是不同状态。
Assigns a reported label to a stable analytical row without changing the original label. Changes require a reason and reviewer.
映射单元格把报告标签分配到稳定分析行，但不改变原标签。任何变化都需要理由和复核人。
References precedents, displays its denominator, handles zero or sign crossings, and carries a validity flag when periods are not comparable.
公式单元格引用前置单元格，展示分母，处理零值或符号跨越，并在期间不可比时携带有效性标记。
Uses calibrated text—reported, calculated, assumed, suggests, unresolved—and links to evidence rather than changing a numeric input.
判断单元格使用“已披露、已计算、已假设、表明、未解决”等分层措辞，并链接证据，而不是修改数字输入。
| Control formula | Workbook expression | Validity condition |
|---|---|---|
| Currency normalization | Normalized amount = reported amount × unit multiplier × approved FX rate | Store FX source and date; do not mix average and closing rates silently |
| Income common-size | Line amount ÷ revenue × 100% | Revenue uses the same period and reporting/analytical basis |
| Balance-sheet common-size | Balance ÷ total assets × 100% | Same entity, date, currency, and consolidation scope |
| Period growth | (current ÷ prior − 1) × 100% | Prior is nonzero, signs do not cross, and definitions are comparable |
| Reclass control | Σ reclass in − Σ reclass out = 0 | Every analytical movement has equal source and destination |
| Cash residual | Opening cash + CFO + CFI + CFF ± disclosed effects − closing cash | Same cash definition and period; expected result is zero |
| 控制公式 | 工作簿表达式 | 有效条件 |
|---|---|---|
| 币种规范化 | 规范金额 = 报告金额 × 单位乘数 × 经批准汇率 | 保存汇率来源与日期，不得静默混用平均汇率和期末汇率 |
| 利润表共同尺度 | 项目金额 ÷ 收入 × 100% | 收入采用相同期间以及相同报告/分析基础 |
| 资产负债表共同尺度 | 余额 ÷ 总资产 × 100% | 主体、日期、币种与合并范围一致 |
| 期间增长率 | (本期 ÷ 上期 − 1) × 100% | 上期非零、符号不跨越且定义可比 |
| 重分类控制 | Σ 转入 − Σ 转出 = 0 | 每项分析移动都有等额来源与去向 |
| 现金差额 | 期初现金 + CFO + CFI + CFF ± 已披露影响 − 期末现金 | 现金定义与期间一致；预期结果为零 |
Keep Raw as presented. Analytical cash inflows are positive and outflows negative. Ratio sheets may show expense and liability magnitudes as positive, but must say so. Convert signs in a visible normalization column, never a hidden formula.
符号约定Raw 必须原样保留列报符号。分析现金表中流入为正、流出为负；比率表可以把费用和负债按正数规模展示，但公式标签必须说明。不要在隐藏公式里偷偷改变符号，应使用可见的规范化列。
Enter HarborWorks only in the raw layer first先把 HarborWorks 只录入原始层
HarborWorks Marine Repair is a fictional ship-repair yard. All 20X3–20X5 figures are invented U.S. dollar millions. Its contracts are assumed to recognize revenue over time; a contract asset represents performance recognized before the right to consideration becomes unconditional. The case is a workbook demonstration, not a description of any company or security.
虚构案例边界HarborWorks Marine Repair 是虚构船舶维修厂。20X3–20X5 的所有数字均为教学虚构，单位为百万美元。假设其合同在一段时间内确认收入；合同资产代表已经确认履约成果，但收款权尚未成为无条件权利。本案例只演示工作簿，不描述任何真实公司或证券。
| Raw row, USD millions | 20X3 | 20X4 | 20X5 |
|---|---|---|---|
| Reported revenue | $80 | $100 | $120 |
| Reported cost of revenue | $60 | $75 | $93 |
| Reported gross profit | $20 | $25 | $27 |
| Operating income | $8 | $10 | $9 |
| Contract assets, period end | $8 | $14 | $24 |
| Operating cash flow | $9 | $7 | $0 |
| Cash capital expenditure | −$4 | −$6 | −$18 |
| Net PP&E, period end | $20 | $23 | $37 |
| Debt, period end | $12 | $15 | $31 |
| Cash, period end | $7 | $6 | $4 |
| Raw 行，百万美元 | 20X3 | 20X4 | 20X5 |
|---|---|---|---|
| 已报告收入 | 8,000 万 | 1 亿 | 1.2 亿 |
| 已报告收入成本 | 6,000 万 | 7,500 万 | 9,300 万 |
| 已报告毛利 | 2,000 万 | 2,500 万 | 2,700 万 |
| 营业利润 | 800 万 | 1,000 万 | 900 万 |
| 期末合同资产 | 800 万 | 1,400 万 | 2,400 万 |
| 经营活动现金流 | 900 万 | 700 万 | 0 |
| 现金资本开支 | −400 万 | −600 万 | −1,800 万 |
| 期末 PP&E 净额 | 2,000 万 | 2,300 万 | 3,700 万 |
| 期末债务 | 1,200 万 | 1,500 万 | 3,100 万 |
| 期末现金 | 700 万 | 600 万 | 400 万 |
The 20X5 revenue note identifies $18 of reimbursed dock subcontracting in both reported revenue and cost. Raw records both amounts as presented; Notes_Index links them to the policy, disaggregation, and page. The workbook preserves evidence without yet deciding whether exclusion improves analysis.
20X5 收入附注还识别出 1,800 万美元客户补偿的船坞分包项目，公司把它同时计入已报告收入与收入成本。Raw 按发行人列报位置原样记录两项金额，Notes_Index 把两行链接到政策、拆分与页码。此时工作簿尚不判断剔除补偿是否更有分析价值，只保存作出并复核该选择所需的证据。
Move from reported columns to analytical columns visibly把报告列显式桥接到分析列
| 20X5 bridge row | Reported | Reclass out | Analytical | Evidence status |
|---|---|---|---|---|
| Revenue | $120 | −$18 reimbursement | $102 | Reported inputs; analyst reclassification |
| Cost of revenue | $93 | −$18 reimbursement | $75 | Reported inputs; analyst reclassification |
| Gross profit | $27 | $0 | $27 | Calculation unchanged |
| Bridge checksum | — | $18 out of revenue − $18 out of cost | $0 profit effect | Balanced analytical reclass |
| 20X5 桥表行 | 已报告 | 重分类转出 | 分析口径 | 证据状态 |
|---|---|---|---|---|
| 收入 | 1.2 亿 | −1,800 万补偿 | 1.02 亿 | 报告输入；分析者重分类 |
| 收入成本 | 9,300 万 | −1,800 万补偿 | 7,500 万 | 报告输入；分析者重分类 |
| 毛利 | 2,700 万 | 0 | 2,700 万 | 计算不变 |
| 桥表校验 | — | 收入转出 1,800 万 − 成本转出 1,800 万 | 利润影响为 0 | 分析重分类平衡 |
Reported gross margin is $27 ÷ $120 = 22.5%. Excluding the matched reimbursement gives $27 ÷ $102 = 26.5%, rounded to one decimal. Neither replaces the other: one uses reported revenue, while the other addresses analyst-defined value-added activity. Keep both denominators; never call $102 “restated revenue” unless the issuer did.
已报告毛利率为 2,700 万 ÷ 1.2 亿 = 22.5%；剔除等额补偿后的分析毛利率为 2,700 万 ÷ 1.02 亿 = 26.5%（四舍五入到一位小数）。两者不能互相替代：前者以报告收入为分母，后者回答关于增值活动的、更窄的分析者自定义问题。模板同时保留两者并注明分母；除非发行人真的重述，绝不能把 1.02 亿称为“重述收入”。
An analytical reclassification changes presentation for a stated question. It does not correct the issuer, alter the audited record, or prove that the excluded item lacks economic significance. Store the author, rationale, source note, version date, and reversal switch so another reviewer can restore the reported view.
调整纪律分析重分类只为明确问题改变展示方式，不是纠正发行人，不改变经审计记录，也不证明被剔除项目没有经济意义。必须保存作者、理由、来源附注、版本日期和反转开关，让其他复核人能够恢复报告视图。
Let trends, cash controls, and exceptions meet on one page让趋势、现金控制与异常在同一页会合
| 20X5 output | Formula | Result | What enters Exceptions |
|---|---|---|---|
| Reported revenue growth | ($120 ÷ $100 − 1) × 100% | 20.0% | Period or definition not comparable |
| Reported gross margin | $27 ÷ $120 × 100% | 22.5% | Subtotal does not map to same revenue basis |
| Contract-asset intensity | $24 ÷ $120 × 100% | 20.0% | Stock/flow timing unlabeled or contract-asset scope changed |
| Contract-asset growth | ($24 ÷ $14 − 1) × 100% | 71.4% | Prior zero, acquisition effect, or reclassification |
| Capex intensity | $18 ÷ $120 × 100% | 15.0% | Cash capex confused with total PP&E additions |
| Debt increase | $31 − $15 | $16 | Noncash debt, leases, FX, or scope effects not reconciled |
| Cash conversion | $0 CFO ÷ operating income $9 | 0.0× | Operating income definition changed or denominator near zero |
| 20X5 输出 | 公式 | 结果 | 何时进入异常队列 |
|---|---|---|---|
| 已报告收入增长 | (1.2 亿 ÷ 1 亿 − 1) × 100% | 20.0% | 期间或定义不可比 |
| 已报告毛利率 | 2,700 万 ÷ 1.2 亿 × 100% | 22.5% | 小计与收入基础不一致 |
| 合同资产强度 | 2,400 万 ÷ 1.2 亿 × 100% | 20.0% | 未标明存量/流量时点或合同资产范围变化 |
| 合同资产增长 | (2,400 万 ÷ 1,400 万 − 1) × 100% | 71.4% | 上期为零、存在收购影响或重分类 |
| 资本开支强度 | 1,800 万 ÷ 1.2 亿 × 100% | 15.0% | 把现金资本开支误当 PP&E 全部新增 |
| 债务增加 | 3,100 万 − 1,500 万 | 1,600 万 | 非现金债务、租赁、汇率或范围影响未调节 |
| 现金转换 | 经营现金 0 ÷ 营业利润 900 万 | 0.0 倍 | 营业利润定义变化或分母接近零 |
Observed: revenue rose 20%, contract assets 71.4%, operating cash fell to zero, capex reached $18, and debt increased $16. A provisional interpretation is that recognized progress and dock investment outrun billing conversion and internal cash. Missing evidence includes contract-asset aging, milestones, change orders, disputes, dock commissioning, noncash PP&E additions, and debt terms.
模板中的事实性观察是：收入增长 20%，合同资产增长 71.4%，经营现金降至零，资本开支达到 1,800 万，债务增加 1,600 万。暂定解释是，已确认维修进度与船坞投资快于结算转化和内部现金产生；但这个解释尚未被证明。缺失证据包括合同资产账龄、结算里程碑、剩余履约义务、变更单、客户争议、船坞投用日期、非现金 PP&E 新增、债务到期、利率与契约。
Cash_Check uses the reported cash-flow categories. Under a simplifying case assumption, 20X5 opening cash is $6, CFO is $0, capex is the only investing flow at −$18, net borrowing is the only financing flow at +$16, and there are no exchange effects. The residual is $6 + $0 − $18 + $16 − $4 closing cash = $0. The sheet closes arithmetically; Exceptions still asks whether debt movement equals cash borrowing and whether PP&E additions contain noncash amounts.
Cash_Check 使用已报告现金流类别。在案例简化假设下，20X5 期初现金为 600 万，CFO 为 0，资本开支是唯一投资流量 −1,800 万，净借款是唯一融资流量 +1,600 万，且无汇率影响。差额为期初 600 + 经营 0 − 投资 1,800 + 融资 1,600 − 期末 400 = 0。工作表算术闭合，但 Exceptions 仍要追问债务变动是否等于现金借款，以及 PP&E 新增是否包含非现金金额。
Release the workbook only after cell-level review通过单元格级复核后再发布工作簿
- Freeze the source set and stamp workbook version, filing dates, extraction date, reporting basis, and reviewer.
- Sample every material Raw row back to the original statement or note; verify label, period, sign, unit, and page.
- Trace every displayed metric backward through formula, mapping, reclassification, raw row, and note locator.
- Run controls for duplicate row keys, missing denominators, typed constants, reclass imbalance, cash residual, broken links, and unresolved scope flags.
- Review Exceptions by materiality and cause. Close an item only with a source-backed resolution, reviewer, and date.
- Export a read-only reported view and an analytical view. Keep the editable master and never overwrite a prior-period version.
- 冻结来源文件集合，并记录工作簿版本、披露日期、提取日期、报告基础与复核人。
- 抽查每个重大 Raw 行回到原始报表或附注，核对标签、期间、符号、单位与页码。
- 把每个展示指标反向追踪到公式、映射、重分类、原始行与附注位置。
- 运行重复行键、缺失分母、手工常数、重分类不平、现金差额、断链与范围未决等控制。
- 按重大性与原因复核 Exceptions；只有取得有来源支持的解决办法、复核人与日期后才能关闭。
- 分别导出只读报告视图与分析视图；保存可编辑主文件，绝不覆盖上一期间版本。
It is not a company-wide stock research report, a recommendation score, a valuation model, or a substitute for accounting judgment. Its job is narrower: preserve multi-period financial-statement evidence, make transformations visible, calculate consistently, and route unresolved cells to review.
本模板不包含什么它不是覆盖整家公司的股票研究报告，不是推荐评分，不是估值模型，也不能替代会计判断。它的职责更窄：保存多期财务报表证据，让转换保持可见，一致地计算，并把未解决单元格送入复核。
Extract tables into the workbook, then audit the citations把表格提取到工作簿，再审计引用
Upload complete annual and interim filings for every period in scope, including primary statements, comparative columns, accounting policies, revenue and contract-balance notes, PP&E, debt, cash-flow details, and any restatement. Specify the entity, periods, currency, target unit, accounting framework, and desired reported versus analytical views. Ask Stock Explained to return a row-level table with source label, value, sign, unit, period, note title, page locator, mapping candidate, and confidence or unresolved status.
Import suggestions into a staging area, not directly into Raw. Open every material locator in the uploaded original and confirm the label, comparative column, sign, scale, and nearby qualifiers before approving the row. Recalculate common-size percentages, growth, reclassification checks, and the cash residual. Preserve disagreements in Exceptions. A generated summary is useful for proposing mappings and locating notes, but the original filing remains the authority for every material cell.
上传范围内每个期间的完整年度与中期披露，包括主要报表、比较列、会计政策、收入与合同余额附注、PP&E、债务、现金流明细及任何重述。声明主体、期间、币种、目标单位、会计框架，以及需要报告视图还是分析视图。要求 Stock Explained 返回行级表格：来源标签、数值、符号、单位、期间、附注标题、页码、候选映射及置信或未解决状态。
先把建议导入暂存区，不要直接写入 Raw。打开上传原件中的每个重大定位，确认标签、比较列、符号、数量级及周边限制语，再批准该行。重新计算共同尺度百分比、增长率、重分类校验与现金差额；分歧保留在 Exceptions。生成摘要可以辅助提出映射与定位附注，但每个重大单元格仍以原始披露为权威。
Upload complete multi-period filings, stage row-level extraction, verify every material locator, and approve data only after units, signs, periods, and definitions match.
上传完整多期披露，暂存行级提取，核验每个重大位置，并只在单位、符号、期间与定义一致后批准数据。
Open Stock Explained打开“一眼看懂这只股票”Workbook questions that arise during review工作簿复核中常见的具体问题
Transcribe approved source values once into Raw, then use links and formulas downstream. Repeated pasting creates unaudited copies that can diverge. Keep source metadata beside each raw value and use stable row keys so mapping and formula precedents survive layout changes.
工作表之间应该粘贴数值还是使用链接公式？经核验的来源值只在 Raw 转录一次，下游统一使用链接与公式。重复粘贴会制造可能分叉、未经审计的副本。来源元数据应放在每个原始值旁，并使用稳定行键，让映射与公式前置关系不受版式变化影响。
No. A restatement is made by the reporting entity under its reporting process. An analytical reclassification is the workbook author’s alternative presentation for a defined question. Preserve the reported amount, show the complete bridge, cite the note, name the rationale, and provide a switch back to reported presentation.
分析重分类是否等同财务重述？不等同。财务重述由报告主体按照其报告流程作出；分析重分类是工作簿作者为明确问题提供的替代展示。必须保留报告金额、展示完整桥表、引用附注、写明理由，并提供恢复报告列报的开关。
Use enough comparable periods to see direction and breaks; three annual columns are a practical starting structure, not a universal rule. Add interim periods in separate columns with clear duration labels. Never place a quarter-only flow beside a full-year flow as if they covered equal time.
模板应该包含多少个期间？应包含足够的可比期间，以观察方向和断点；三个年度列是实用起点，不是普遍规则。中期数据应放在独立列并明确持续时间，不能把单季流量与全年流量当成等长期间比较。
Do not emit a misleading percentage. Return blank or a named status such as NM, record why the formula is not meaningful, and keep the underlying values visible. Sign crossings also need a flag because the usual growth formula can produce an arithmetically correct but economically confusing result.
分母为零或负数时，模板应该怎么办？不要输出误导性百分比。应留空或返回 NM 等明确状态，记录公式为何无意义，并保持基础数值可见。符号跨越也要报警，因为常用增长公式可能算术正确，却在经济含义上令人误解。
A closed record shows what failed, which evidence resolved it, who reviewed the resolution, and when. That history helps explain changed outputs and prevents the same extraction or mapping error from recurring next period. Deletion makes a clean workbook look more certain than its preparation process was.
异常已经解决，为什么还要保留而不是删除？关闭记录会说明哪里失败、哪项证据解决了问题、谁完成复核以及完成日期。这段历史能解释输出变化，也能防止下期重复发生同一提取或映射错误。删除会让整洁工作簿显得比真实编制过程更确定。
Primary sources for the workbook fields支持工作簿字段设计的一手来源
The sources support statement roles, filing context, revenue-contract presentation, cash-flow classification, and PP&E accounting. They do not prescribe this workbook layout or validate fictional HarborWorks. Apply the entity’s stated accounting framework and complete current disclosures; presentation and terminology can differ across frameworks and issuers.
This template is educational and is not accounting, audit, legal, or individualized investment advice. Spreadsheet controls cannot prove source records complete, estimates sound, or an investment suitable. Material extraction differences, unusual contracts, or accounting judgments may require a qualified professional.
以上来源支持报表作用、披露背景、收入合同列报、现金流分类和 PP&E 会计。它们不规定本文工作簿架构，也不验证虚构 HarborWorks。实际使用时应采用主体声明的会计框架与完整当前披露；不同框架和发行人的列报与术语可能不同。
本模板仅供学习，不构成会计、审计、法律或个性化投资建议。电子表格控制不能证明来源记录完整、估计可靠或投资适合特定读者。重大提取差异、特殊合同或会计判断可能需要具备资质的专业帮助。