财务报表有三张:利润表(income statement)、资产负债表(balance sheet)、现金流量表(statement of cash flows),是理解公司的最重要的基石材料。详细介绍“如何阅读财报”的资料已经汗牛充栋,本文不打算重复这一过程,而是希望给出一个更为可理解的宏观视角,方便我们在深入细节之前把握好“理解财报”的筋骨,为进一步深入...
The statement of cash flow is similar to the income statement, which reports the results of transactions over a period as a statement of flows. The cash flow statement reports and analyzes transactions that have affected the cash account of the firm during the period under review. It is of ...
An income statement is one of the three important financial statements used for reporting a company's financial performance over a specific accounting period, with the other two key statements being the balance sheet and the statement of cash flows.利润表是三种主要财务报表之一，用于报告公司在特定会...
内容提示: Intermediate Financial Accounting IThe Income Statement and Statement of Cash Flows 文档格式:PPT | 页数:129 | 浏览次数:16 | 上传日期:2013-05-16 18:48:08 | 文档星级: Intermediate Financial Accounting IThe Income Statement and Statement of Cash Flows ...
An income statement records expenses and sales when they happen, not the flow of cash. In other words, cash does not have to be physically exchanged for a transaction to appear on the income statement. In contrast, the cash flow statement records cash outflows and inflows when they occur,...
Income Statement Balance Sheet Cash Flow Statement:损益表资产负债表,现金流量表 热度: The Income Statement, Comprehensive Income, and the Statement of Cash Flows 热度: The Income Statement and Statement of Cash Flows 热度: 相关推荐 November2009 CashFlowStatement–shortintroductiontopreparation ...
Statement of cash flows (Definition) A statement of cash flows links the income statement and the balance sheet, showing the inflow and outflow of company funds. Also known as a cash flow statement, it is one of the three most important financial statements, and it shows how much money a...
How does a funds statement differ from the functions of the balance sheet, income statement and statement of cash flows? How to put losses and gains in the income statement to the statement of cash flow? What are the purposes of the income statement, balance sheet, and the stat...
Income statement Summary of key points: 101 Expenses - matching principal Depreciation expense recognition - cost of long-lived assets Bad debt expense and warranty expense recognition No-recurring items Changes in accounting policies and estimates EPS Treasury stock method Common-size Comprehensive in...
一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 ...