unit income statement

简明释义

单位损益计算书

英英释义

例句

1.Understanding the unit income statement can help managers make informed decisions about pricing.

理解单位收益表可以帮助管理者做出有关定价的明智决策。

2.During the quarterly review, we analyzed the unit income statement to identify underperforming products.

在季度审查中，我们分析了单位收益表以识别表现不佳的产品。

3.Each department must submit its unit income statement to ensure accurate budgeting.

每个部门必须提交其单位收益表以确保预算的准确性。

4.The finance team prepares the unit income statement for each product line to evaluate profitability.

财务团队为每条产品线准备单位收益表以评估盈利能力。

5.The CEO requested a detailed unit income statement to understand the financial health of each division.

首席执行官要求提供详细的单位收益表以了解各部门的财务状况。

作文

In the world of finance and accounting, understanding various financial statements is crucial for making informed business decisions. One such important document is the unit income statement, which provides a detailed overview of the revenues and expenses associated with a specific unit or segment of a business. This statement is particularly useful for managers and stakeholders who need to assess the performance of individual units within a larger organization.A unit income statement serves as a tool for evaluating profitability at a granular level. Unlike a traditional income statement that aggregates data for the entire company, the unit income statement focuses on a particular department, product line, or geographical area. This allows for a clearer understanding of how each unit contributes to the overall financial health of the business.To illustrate, consider a manufacturing company that produces multiple products. The company can prepare separate unit income statements for each product line, enabling management to identify which products are performing well and which are not. By analyzing these statements, the company can make strategic decisions, such as reallocating resources, adjusting pricing strategies, or even discontinuing underperforming products.The structure of a unit income statement typically includes several key components. First, it outlines the total revenues generated by the unit, followed by a breakdown of direct costs associated with producing the goods or services. These direct costs may include materials, labor, and overhead expenses. By subtracting these costs from total revenues, the statement reveals the gross profit generated by the unit.Next, the unit income statement lists operating expenses, which encompass selling, general, and administrative costs that are not directly tied to production. After deducting these operating expenses from the gross profit, the statement arrives at the operating income. This figure is critical as it reflects the unit's efficiency in managing its operational costs relative to its revenue generation.Furthermore, the unit income statement may also include other income and expenses, such as interest income or expense, taxes, and extraordinary items. The final result is the net income, which indicates the overall profitability of the unit for a specific period.Understanding the unit income statement is not only beneficial for internal decision-making but also for external stakeholders, such as investors and creditors. These parties often seek detailed insights into the performance of specific segments before making investment or lending decisions. A well-prepared unit income statement can enhance transparency and build trust with stakeholders by providing them with the information they need to evaluate the company's performance comprehensively.In conclusion, the unit income statement is an invaluable financial tool that helps businesses dissect their operations and understand the profitability of individual units. By focusing on specific segments, managers can make more informed decisions that drive growth and efficiency. As businesses continue to evolve in a competitive landscape, the importance of such detailed financial analysis cannot be overstated. Therefore, mastering the interpretation and preparation of unit income statements is essential for anyone involved in financial management and accounting.

在财务和会计的世界中，理解各种财务报表对于做出明智的商业决策至关重要。其中一个重要的文件就是单位损益表，它提供了与企业特定单位或部门相关的收入和支出的详细概述。这份报表对于需要评估大型组织内各个单位业绩的管理者和利益相关者尤其有用。单位损益表作为一种工具，用于在更细微的层面上评估盈利能力。与汇总整个公司的传统损益表不同，单位损益表专注于特定的部门、产品线或地理区域。这使得人们能够更清晰地理解每个单位如何对企业整体财务健康作出贡献。举个例子，考虑一家生产多种产品的制造公司。该公司可以为每条产品线准备单独的单位损益表，使管理层能够识别出哪些产品表现良好，哪些产品表现不佳。通过分析这些报表，公司可以做出战略决策，例如重新分配资源、调整定价策略，甚至停止生产表现不佳的产品。单位损益表的结构通常包括几个关键组成部分。首先，它列出了该单位产生的总收入，接着是与生产商品或服务相关的直接成本的细分。这些直接成本可能包括材料费、人工费和间接费用。通过从总收入中减去这些成本，报表揭示了该单位所产生的毛利润。接下来，单位损益表列出了运营费用，包括与生产无直接关系的销售、一般和管理费用。在从毛利润中扣除这些运营费用后，报表得出营业收入。这个数字至关重要，因为它反映了单位在管理运营成本方面的效率相对于其收入生成的情况。此外，单位损益表还可能包含其他收入和费用，例如利息收入或费用、税收及非常规项目。最终结果是净收入，这表明该单位在特定时期的整体盈利能力。了解单位损益表不仅对内部决策有益，而且对外部利益相关者，如投资者和债权人也同样重要。这些方通常在做出投资或贷款决策之前，寻求对特定部门业绩的详细见解。一份准备充分的单位损益表可以通过向利益相关者提供他们所需的信息来增强透明度并建立信任。总之，单位损益表是一种宝贵的财务工具，帮助企业剖析其运营并理解各个单位的盈利能力。通过专注于特定部门，管理者可以做出更明智的决策，从而推动增长和效率。随着企业在竞争激烈的环境中不断发展，这种详细的财务分析的重要性不容小觑。因此，掌握单位损益表的解读和准备对于任何参与财务管理和会计的人来说都是必不可少的。