common-size income statement

简明释义

同型收益表

英英释义

例句

1.The common-size income statement shows that both companies have similar gross margins but differ in operating expenses.

这份共通大小的损益表显示两家公司有类似的毛利率，但营业费用不同。

2.In our financial analysis, we prepared a common-size income statement to visualize the cost structure.

在我们的财务分析中，我们准备了一份共通大小的损益表来可视化成本结构。

3.Analysts often use a common-size income statement to evaluate trends over multiple periods.

分析师通常使用共通大小的损益表来评估多个时期的趋势。

4.A common-size income statement helps investors compare the profitability of different companies regardless of their size.

一个共通大小的损益表帮助投资者比较不同公司无论其规模的盈利能力。

5.By using a common-size income statement, we can see that expenses are a smaller percentage of revenue for Company A than for Company B.

通过使用共通大小的损益表，我们可以看到公司的开支占收入的比例比公司B小。

作文

A common-size income statement is a financial tool that provides a standardized way of presenting an organization's income statement. This type of statement allows for easy comparison of financial performance across different companies or time periods, as it expresses each line item as a percentage of total revenue. By converting the figures into percentages, stakeholders can quickly assess how much of the revenue is allocated to various expenses, taxes, and net income. The significance of a common-size income statement lies in its ability to facilitate analysis. Investors, analysts, and management use this format to evaluate the efficiency of a company’s operations. For instance, if a company’s cost of goods sold (COGS) is represented as 60% of total sales in a common-size income statement, it indicates that for every dollar earned, 60 cents go towards producing the goods sold. This ratio can be compared with other companies in the same industry to gauge relative performance. Moreover, a common-size income statement allows businesses to track their financial performance over time. By observing changes in expense ratios, management can identify trends and make informed decisions about cost control and resource allocation. For example, if a company notices that its selling expenses have increased from 15% to 20% of total sales over several years, it may prompt a review of marketing strategies or salesforce effectiveness. Another advantage of using a common-size income statement is its applicability to companies of all sizes. Small businesses can benefit from this format just as much as large corporations. It provides a clear view of financial health, which is particularly useful for startups seeking investment. Investors often prefer to see common-size income statements because they simplify complex financial data, making it easier to compare potential investments. Additionally, a common-size income statement can highlight areas of concern within a business. If a particular expense category, such as administrative expenses, is disproportionately high compared to industry standards, it signals a need for further investigation. This can lead to operational improvements and ultimately enhance profitability. In conclusion, the common-size income statement is an essential tool for financial analysis. Its ability to standardize financial data makes it invaluable for comparing companies and tracking performance over time. By providing insights into expense allocation and operational efficiency, it serves as a guide for decision-making for investors and management alike. Understanding and utilizing a common-size income statement can significantly enhance one’s ability to analyze financial health and make strategic business decisions.

共同比收入报表是一种财务工具，提供了一种标准化的方式来呈现组织的收入报表。这种类型的报表允许对不同公司或时间段的财务表现进行轻松比较，因为它将每个项目表达为总收入的百分比。通过将数字转换为百分比，利益相关者可以快速评估收入中有多少分配给各种费用、税收和净收入。共同比收入报表的重要性在于它能够促进分析。投资者、分析师和管理层使用这种格式来评估公司的运营效率。例如，如果一家公司的销售成本（COGS）在共同比收入报表中表示为总销售额的60%，这表明每赚取一美元，就有60美分用于生产所售商品。这个比率可以与同一行业中的其他公司进行比较，以评估相对表现。此外，共同比收入报表还允许企业跟踪其财务表现。通过观察费用比率的变化，管理层可以识别趋势并做出关于成本控制和资源分配的明智决策。例如，如果一家公司注意到其销售费用在几年内从总销售额的15%增加到20%，这可能会促使对市场营销策略或销售团队有效性的审查。使用共同比收入报表的另一个优势是其适用于所有规模的公司。小型企业可以像大型公司一样受益于这种格式。它提供了清晰的财务健康状况视图，这对于寻求投资的初创企业尤其有用。投资者通常更喜欢看到共同比收入报表，因为它简化了复杂的财务数据，使比较潜在投资变得更加容易。此外，共同比收入报表可以突出业务中的关注领域。如果某个特定费用类别，例如管理费用，相对于行业标准过高，这就发出了需要进一步调查的信号。这可以导致运营改进，并最终提高盈利能力。总之，共同比收入报表是财务分析的重要工具。它标准化财务数据的能力使其在比较公司和跟踪时间表现方面变得无价。通过提供有关费用分配和运营效率的洞察，它为投资者和管理层的决策提供了指导。理解和利用共同比收入报表可以显著增强个人分析财务健康状况和做出战略商业决策的能力。