This chapter focuses on the income statement (also called the profit and loss account): what it is and what is its purpose? The income statement is a financial statement that shows the profit or loss earned by
损益表Income statement 再来看一下损益表Income statement，也叫P&L（Trading Profit and Loss Account）：看着好像挺复杂，我们来简化一下：这样是不是清楚了点？知乎上有一片通俗易懂的文章分享给大家阅读：网页链接。接下来我们逐项来讲解。营业收入Revenue 营业收入的详细确认细节请自行查阅会计准则，一般来说确认...
损益表(美国英语为:income statement,缩写为:IS;英国英语为:profit and loss account。),又称为利润表,是一段时间内公司经营业绩的财务记录,反映了这段时间的销售收入、销售成本、经营费用及税收状况,报表结果为公司实现的利润或形成的亏损。 ...
(IncomeStatement/ProfitandLossAccount)十分重要,她可用来分析企业的获利能力、预 测企业未来的现金流量。损益表是一张动态报表,可以为阅读者提供合理的经济决策与 投资决策依据,可以反映利润增减变化的原因,公司的经营成本,作出融资项目投资价值评 估等。可以评价一个企业未来的经营效率和预期经营成果,评估投资项目的价值...
损益表Income statement 再来看一下损益表Income statement,也叫P&L(Trading Profit and Loss Account): 看着好像挺复杂,我们来简化一下: 这样是不是清楚了点?知乎上有一片通俗易懂的文章分享给大家阅读:网页链接。接下来我们逐项来讲解。 营业收入Revenue ...
5. Now, subtract the other expenses and add other income to this net operating income to get the EBIT. 6. Finally, deduct the income tax from the EBIT to acquire profit after tax. What is the difference between an income statement and a profit and loss account? Both are the same since...
Anincome statementorprofit and loss account[1](also referred to as aprofit and loss statement(P&L),statement of profit or loss,revenue statement,statement of financial performance,earnings statement,operating statement, orstatement of operations)[2]is one of thefinancial statementsof a company and...
profitandlossaccount(incomestatement)Introductiontotheprofitandlossaccount Theprofitandlossaccountisareport Showsbetweentherevenueandexpensesofaperiod.Multiple-Step IncomeStatementBob'sShopforMen IncomeStatement ForYearEndedDecember31,2002 Sales Less:Salesdiscounts Salesreturns Netsales CostofGoodsSold Grossprofit O...
Format of Income Statement Traditionally income statement is called asProfit and Loss Account, which is further subdivided on the basis of the nature of the concern. If the business entity is engaged in production and manufacturing business, there are three main divisions, i.e. manufacturing accou...
Income Statement What is the Income Statement? The Income Statement is one of a company’s core financial statements that shows theirprofit and lossover a period of time. The profit or loss is determined by taking all revenues and subtracting all expenses from both operating and non-operating ...