common-size income statement

简明释义

同型损益表

英英释义

例句

1.Using a common-size income statement allows investors to see what percentage of revenue each expense represents.

使用共同比收入报表可以让投资者看到每项费用占收入的百分比。

2.The analyst prepared a common-size income statement to compare the profitability of different companies in the same industry.

分析师准备了一份共同比收入报表，以比较同一行业中不同公司的盈利能力。

3.When preparing a common-size income statement, all line items are expressed as a percentage of total revenue.

在准备共同比收入报表时，所有项目都以总收入的百分比表示。

4.By examining the common-size income statement, we can identify which costs are increasing relative to sales.

通过检查共同比收入报表，我们可以识别哪些成本相对于销售在增加。

5.A common-size income statement is particularly useful for analyzing trends over time.

分析时间趋势时，共同比收入报表特别有用。

作文

In the world of finance and accounting, understanding various financial statements is crucial for making informed business decisions. One such important tool is the common-size income statement, which allows stakeholders to analyze a company's financial performance in a standardized manner. A common-size income statement is a financial statement that presents all items as a percentage of a base figure, typically total revenue. This format helps in comparing financial data across different periods or with other companies, regardless of their size.The primary advantage of a common-size income statement is its ability to simplify complex financial information. By converting absolute numbers into percentages, it becomes easier to identify trends and assess the relative weight of each component of the income statement. For instance, if a company reports total revenue of $1 million and expenses of $600,000, the common-size income statement would show expenses as 60% of total revenue. This allows investors and management to quickly gauge how much of the revenue is consumed by expenses, without being distracted by the actual dollar amounts.Moreover, a common-size income statement is particularly useful when comparing companies within the same industry. Different companies may have varying scales of operations, which can make direct comparison difficult when using traditional income statements. However, by using a common-size income statement, analysts can compare the expense ratios, profit margins, and other key metrics on a level playing field. For example, if Company A has a gross profit margin of 40% and Company B has a gross profit margin of 35%, the common-size income statement clearly illustrates that Company A is more efficient in generating profit from its sales.In addition to facilitating comparisons, a common-size income statement also aids in trend analysis over time. By examining the percentages of various line items over multiple periods, stakeholders can identify patterns that might not be apparent in raw figures. For instance, if a company’s selling expenses consistently rise as a percentage of total revenue, this could signal inefficiencies or increased marketing efforts that need to be addressed. Conversely, if the percentage of net income continues to grow, it could indicate effective cost management and operational efficiency.While the benefits of a common-size income statement are clear, it is essential to recognize its limitations. The common-size income statement does not provide insights into cash flow, liquidity, or overall financial health. It focuses solely on the income statement, leaving out other critical aspects of financial analysis. Therefore, it should be used in conjunction with other financial statements, such as the balance sheet and cash flow statement, to obtain a comprehensive view of a company's performance.In conclusion, the common-size income statement is a powerful tool for financial analysis that enables stakeholders to evaluate a company's performance in a standardized way. By presenting financial data as percentages, it simplifies comparisons across companies and time periods, enhancing the decision-making process. However, it is crucial to use the common-size income statement alongside other financial statements to gain a holistic understanding of a company's financial position. As businesses continue to navigate the complexities of the financial landscape, mastering tools like the common-size income statement will undoubtedly empower stakeholders to make more informed and strategic decisions.

在金融和会计的世界中，理解各种财务报表对于做出明智的商业决策至关重要。其中一个重要的工具是共同比收入报表，它允许利益相关者以标准化的方式分析公司的财务表现。共同比收入报表是一种财务报表，它将所有项目呈现为基数数字的百分比，通常是总收入。这种格式有助于跨不同期间或与其他公司进行比较，而不论其规模。共同比收入报表的主要优势在于简化复杂的财务信息。通过将绝对数字转换为百分比，更容易识别趋势并评估收入报表中每个组成部分的相对权重。例如，如果一家公司报告的总收入为100万美元，费用为60万美元，那么共同比收入报表将显示费用占总收入的60%。这使得投资者和管理层能够快速判断收入中有多少被费用消耗，而不被实际美元金额所干扰。此外，共同比收入报表在比较同一行业内的公司时尤其有用。不同公司可能具有不同的运营规模，这使得在使用传统收入报表时进行直接比较变得困难。然而，通过使用共同比收入报表，分析师可以在平等的基础上比较费用比率、利润率和其他关键指标。例如，如果公司A的毛利率为40%，而公司B的毛利率为35%，那么共同比收入报表清楚地表明公司A在从销售中产生利润方面更有效率。除了促进比较之外，共同比收入报表还帮助进行趋势分析。通过检查多个时期各种项目的百分比，利益相关者可以识别出可能在原始数字中不明显的模式。例如，如果一家公司的销售费用持续上升，占总收入的百分比，这可能表明需要解决的低效或增加的市场营销努力。相反，如果净收入的百分比持续增长，这可能表明有效的成本管理和运营效率。虽然共同比收入报表的好处显而易见，但必须认识到其局限性。共同比收入报表并未提供现金流、流动性或整体财务健康状况的见解。它仅专注于收入报表，忽略了财务分析的其他关键方面。因此，应将共同比收入报表与其他财务报表（如资产负债表和现金流量表）结合使用，以获得公司业绩的全面视图。总之，共同比收入报表是一个强大的财务分析工具，使利益相关者能够以标准化的方式评估公司的表现。通过将财务数据以百分比呈现，它简化了跨公司和时间段的比较，从而增强了决策过程。然而，至关重要的是将共同比收入报表与其他财务报表结合使用，以全面了解公司的财务状况。随着企业继续应对复杂的金融环境，掌握像共同比收入报表这样的工具无疑将使利益相关者能够做出更明智和战略性的决策。