current operating income statement

简明释义

本期营业损益计算书

英英释义

例句

1.The current operating income statement revealed that our costs have increased significantly this year.

这份当前经营收入报表显示我们今年的成本大幅增加。

2.Investors often look at the current operating income statement to gauge a company's operational efficiency.

投资者通常查看当前经营收入报表来评估公司的运营效率。

3.To make informed decisions, the manager analyzed the current operating income statement for trends in revenue and expenses.

为了做出明智的决策，经理分析了当前经营收入报表以寻找收入和支出的趋势。

4.During the board meeting, the CFO presented the current operating income statement highlighting key financial metrics.

在董事会上，首席财务官展示了当前经营收入报表，突出关键财务指标。

5.The finance team reviewed the current operating income statement to assess the company's profitability for the quarter.

财务团队审查了当前经营收入报表以评估公司的季度盈利能力。

作文

The financial health of a company can often be assessed through various accounting documents, among which the current operating income statement plays a crucial role. This document provides a detailed breakdown of a company's revenues and expenses during a specific period, typically a quarter or a fiscal year. By analyzing the current operating income statement, stakeholders can gain insights into the operational efficiency of the business and its ability to generate profit from its core activities.A current operating income statement focuses primarily on the income generated from ongoing operations, excluding any non-operating income or expenses such as investments or one-time gains. This distinction is essential because it allows investors and management to evaluate how well the company is performing in its primary business activities without the noise created by external factors. For instance, if a company has significant revenue from selling assets or investments, those amounts would not be included in the current operating income statement, providing a clearer picture of operational performance.The components of the current operating income statement include total revenue, cost of goods sold (COGS), gross profit, operating expenses, and operating income. Total revenue reflects all the sales made during the period, while COGS accounts for the direct costs attributable to the production of goods sold. The difference between these two figures results in gross profit, which is a key indicator of a company's profitability before accounting for operating expenses.Operating expenses, which encompass selling, general, and administrative expenses, are then deducted from the gross profit to arrive at operating income. This final figure is crucial as it indicates the profit generated from regular business operations, providing a foundation for further analysis. Investors often look at operating income as a measure of operational efficiency; a higher operating income suggests that a company is managing its costs effectively while generating substantial revenue.Another aspect of the current operating income statement is its role in forecasting future performance. By examining trends in operating income over multiple periods, analysts can make informed predictions about a company's future profitability. If a company consistently shows growth in its operating income, it may signal a strong market position and effective management strategies. Conversely, declining operating income could raise red flags about potential issues within the business model or operational inefficiencies.In conclusion, the current operating income statement is an invaluable tool for assessing the operational success of a company. It distills complex financial information into a format that is accessible and actionable for investors, management, and other stakeholders. Understanding this document is essential for anyone looking to grasp the financial dynamics of a business, as it highlights the core income-generating activities and their effectiveness. Therefore, mastering the interpretation of the current operating income statement is crucial for making informed business decisions and investments in today's competitive marketplace.

公司的财务健康状况通常可以通过各种会计文件进行评估，其中当前经营收入报表起着至关重要的作用。该文件提供了公司在特定时期（通常是一个季度或一个财年）内收入和支出的详细分解。通过分析当前经营收入报表，利益相关者可以深入了解企业的运营效率及其从核心活动中产生利润的能力。当前经营收入报表主要关注来自持续运营的收入，排除任何非经营性收入或支出，如投资或一次性收益。这一区分至关重要，因为它使投资者和管理层能够评估公司在其主要业务活动中的表现，而不受外部因素造成的噪音影响。例如，如果一家公司有显著的资产出售或投资收入，这些金额将不包括在当前经营收入报表中，从而提供更清晰的运营表现图景。当前经营收入报表的组成部分包括总收入、销售成本（COGS）、毛利、营业费用和营业收入。总收入反映了在此期间的所有销售，而销售成本则计算与生产销售商品直接相关的成本。这两个数字之间的差额即为毛利，这是公司在扣除营业费用之前盈利能力的关键指标。营业费用包括销售费用、一般和行政费用，然后从毛利中扣除，以得出营业收入。这个最终数字至关重要，因为它表明了从常规商业运营中产生的利润，为进一步分析提供了基础。投资者通常将营业收入视为运营效率的衡量标准；较高的营业收入表明公司有效地管理成本，同时产生可观的收入。当前经营收入报表的另一个方面是其在预测未来表现中的作用。通过检查多个时期的营业收入趋势，分析师可以对公司的未来盈利能力做出明智的预测。如果一家公司在其营业收入上持续增长，这可能表明市场地位强劲和管理策略有效。相反，营业收入下降可能会引发对商业模式潜在问题或运营效率低下的警示。总之，当前经营收入报表是评估公司运营成功的重要工具。它将复杂的财务信息浓缩成一种可访问和可操作的格式，供投资者、管理层和其他利益相关者使用。理解该文件对于任何希望掌握企业财务动态的人来说都是必不可少的，因为它突出了核心收入生成活动及其有效性。因此，掌握对当前经营收入报表的解读对于在当今竞争激烈的市场中做出明智的商业决策和投资至关重要。