partial income statement

简明释义

部分损益计算书

英英释义

例句

1.The accountant prepared a partial income statement for the first quarter to show only the revenues and expenses incurred during that period.

会计为第一季度准备了一份部分损益表，仅显示该期间的收入和支出。

2.The partial income statement revealed a significant increase in sales compared to the previous year.

这份部分损益表显示与去年相比，销售额有显著增长。

3.For tax purposes, the company submitted a partial income statement focusing on the taxable income.

为了税务目的，公司提交了一份聚焦于应纳税收入的部分损益表。

4.During the meeting, the manager presented a partial income statement to highlight the company's performance in specific product lines.

在会议上，经理展示了一份部分损益表，以突出公司在特定产品线上的表现。

5.Investors were interested in the partial income statement that detailed only the operating income of the business.

投资者对这份仅详细列出业务运营收入的部分损益表很感兴趣。

作文

In the world of finance and accounting, understanding various financial statements is crucial for both business owners and investors. One important document that often comes into play is the partial income statement. A partial income statement (部分收益表) provides a summary of revenues and expenses for a specific period, but unlike a full income statement, it may not include all the details or comprehensive data that one would typically expect. This type of statement can be particularly useful in certain scenarios, such as when a business is undergoing a merger or acquisition, or when a company is seeking to present its financial performance to potential investors without overwhelming them with excessive information.The partial income statement serves several purposes. Firstly, it allows stakeholders to quickly assess the profitability of a company during a particular period. By focusing on key figures, such as total revenue and total expenses, it highlights the essential aspects of a company's performance without delving into minor details. For instance, a startup might use a partial income statement to showcase its growth trajectory to potential investors, emphasizing the increase in sales while minimizing the complexities of operational costs.Moreover, the partial income statement can help management make informed decisions. By isolating specific segments of the business, managers can identify which products or services are performing well and which ones may need improvement. This focused approach enables businesses to allocate resources more effectively and strategize for future growth. For example, if a company notices that one division is consistently generating higher profits, they might choose to invest more in that area, using insights from the partial income statement to guide their choices.Another significant aspect of the partial income statement is its role in financial forecasting. Businesses often rely on these statements to project future earnings based on current trends. By analyzing the data presented in a partial income statement, companies can create more accurate budgets and financial plans, anticipating future revenues and expenses. This predictive capability is especially vital in industries characterized by rapid changes, where understanding short-term financial health can lead to long-term success.However, it's essential to note that while the partial income statement offers valuable insights, it should not be used in isolation. Stakeholders should consider it alongside other financial documents, such as the balance sheet and cash flow statement, to gain a holistic view of a company's financial health. The partial income statement may omit certain expenses or revenues that could significantly impact the overall financial picture, so relying solely on it could lead to misguided conclusions.In conclusion, the partial income statement (部分收益表) is a powerful tool in the arsenal of financial reporting. It helps businesses communicate their performance succinctly, aids management in decision-making, and supports financial forecasting. While it provides a clear snapshot of profitability, it is crucial to complement it with other financial statements for a comprehensive understanding of a company's financial position. As the business landscape continues to evolve, mastering the nuances of documents like the partial income statement will remain an essential skill for anyone involved in finance and accounting.