current operating performance income statement

简明释义

本期经营成果损益计算书

英英释义

例句

1.The finance team prepared a detailed current operating performance income statement for the annual shareholder meeting.

财务团队为年度股东大会准备了一份详细的当前运营绩效损益表。

2.Investors often look at the current operating performance income statement to make informed decisions about their investments.

投资者通常查看当前运营绩效损益表以便做出明智的投资决策。

3.A comparison of this year's current operating performance income statement with last year's reveals significant growth.

今年的当前运营绩效损益表与去年的比较显示出显著增长。

4.To improve financial health, the company focused on reducing expenses as shown in the current operating performance income statement.

为了改善财务状况，公司专注于减少支出，这在当前运营绩效损益表中得以体现。

5.The company's management reviewed the current operating performance income statement to assess profitability for the last quarter.

公司的管理层审核了当前运营绩效损益表以评估上个季度的盈利能力。

作文

The concept of a current operating performance income statement is crucial for understanding a company's financial health. This financial document provides insights into how well a company is performing in its core operations over a specific period. Unlike traditional income statements that may include one-time gains or losses, the current operating performance income statement focuses solely on the revenue generated from ongoing business activities. This distinction is important because it allows stakeholders, such as investors and management, to assess the sustainability of earnings without the noise created by non-operating items.One of the key components of the current operating performance income statement is revenue. This figure represents the total amount of money earned from sales of goods or services before any expenses are deducted. It is essential to analyze revenue trends over time, as consistent growth can indicate a strong market position and effective management strategies. Additionally, the statement will detail the cost of goods sold (COGS), which reflects the direct costs attributable to the production of the goods sold by the company. The difference between revenue and COGS gives us the gross profit, a vital metric that demonstrates the efficiency of production and pricing strategies.Operating expenses are another critical element of the current operating performance income statement. These expenses include selling, general, and administrative costs that are necessary for running the business but are not directly tied to the production of goods. By analyzing these expenses, stakeholders can gain insights into how well a company manages its overhead and operational efficiency. A lower ratio of operating expenses to revenue typically signifies better management and operational control.Moreover, the current operating performance income statement also highlights operating income, calculated by subtracting operating expenses from gross profit. This figure is crucial as it reflects the profitability derived from core business operations, excluding any influence from financing or investment activities. A positive operating income suggests that the company is effectively managing its operational costs relative to its revenues.In conclusion, the current operating performance income statement serves as a vital tool for evaluating a company's operational success. By focusing on revenue, COGS, operating expenses, and operating income, stakeholders can make informed decisions based on the company's ability to generate sustainable profits from its core activities. Understanding this statement helps investors gauge the long-term viability of a business, while management can use it to identify areas for improvement and strategic growth. Therefore, mastering the intricacies of the current operating performance income statement is essential for anyone involved in financial analysis or business management, as it provides a clearer picture of a company's true operating performance.

“当前经营业绩损益表”的概念对于理解公司的财务健康状况至关重要。这份财务文件提供了对公司在特定时期内核心运营表现的深入洞察。与可能包括一次性收益或损失的传统损益表不同，“当前经营业绩损益表”仅专注于来自持续业务活动的收入。这一区别非常重要，因为它使利益相关者，如投资者和管理层，能够在没有非经营项目干扰的情况下评估收益的可持续性。“当前经营业绩损益表”的一个关键组成部分是收入。这个数字代表了在扣除任何费用之前，从销售商品或服务中获得的总金额。分析收入趋势是至关重要的，因为持续增长可能表明强大的市场地位和有效的管理策略。此外，报表还将详细列出销售成本（COGS），反映与公司销售的商品生产直接相关的成本。收入与销售成本之间的差额给我们带来了毛利润，这是一个展示生产和定价策略有效性的关键指标。经营费用是“当前经营业绩损益表”的另一个关键要素。这些费用包括销售、一般和行政成本，这些成本对于企业运营是必要的，但并不直接与商品生产相关。通过分析这些费用，利益相关者可以深入了解公司如何管理其间接费用和运营效率。经营费用与收入的比率越低，通常意味着更好的管理和运营控制。此外，“当前经营业绩损益表”还强调了营业收入，这是通过从毛利润中减去经营费用计算得出的。这个数字至关重要，因为它反映了来自核心业务运营的盈利能力，不包括融资或投资活动的影响。正的营业收入表明公司在相对于其收入有效管理运营成本。总之，“当前经营业绩损益表”作为评估公司运营成功的重要工具。通过关注收入、销售成本、经营费用和营业收入，利益相关者可以基于公司从核心活动中产生可持续利润的能力做出明智的决策。理解这一报表帮助投资者评估企业的长期可行性，而管理层可以利用它识别改进和战略增长的领域。因此，掌握“当前经营业绩损益表”的复杂性对于任何参与财务分析或商业管理的人来说都是必不可少的，因为它提供了公司真实运营表现的更清晰的图景。