operating-performance income statement

简明释义

营业实绩收益表

英英释义

例句

1.The operating-performance income statement 经营绩效损益表 provides insights into the core operations of the business.

该经营绩效损益表经营绩效损益表提供了对企业核心运营的洞察。

2.Investors often look at the operating-performance income statement 经营绩效损益表 to gauge the company's profitability.

投资者通常查看经营绩效损益表经营绩效损益表来评估公司的盈利能力。

3.Analyzing the operating-performance income statement 经营绩效损益表 can help identify areas where costs can be reduced.

分析经营绩效损益表经营绩效损益表可以帮助识别可以减少成本的领域。

4.The company released its latest operating-performance income statement 经营绩效损益表 to show investors how well it managed its resources last quarter.

公司发布了最新的经营绩效损益表经营绩效损益表，以向投资者展示其上个季度资源管理的情况。

5.The CFO emphasized the importance of a detailed operating-performance income statement 经营绩效损益表 during the quarterly review meeting.

首席财务官在季度审查会议上强调了详细的经营绩效损益表经营绩效损益表的重要性。

作文

In the world of finance and accounting, understanding various financial statements is crucial for both business owners and investors. One such important document is the operating-performance income statement, which provides insights into a company's operational efficiency and profitability. This statement focuses on the revenues generated from core business activities while excluding non-operating income and expenses, thereby giving a clearer picture of how well the company is performing in its primary operations.The operating-performance income statement typically includes several key components: revenues, cost of goods sold (COGS), gross profit, operating expenses, and operating income. By analyzing these elements, stakeholders can assess the effectiveness of a company's management in generating profits from its core business activities.Revenues are the lifeblood of any business, representing the total sales made during a specific period. The operating-performance income statement highlights this figure prominently, as it sets the stage for evaluating other aspects of performance. Following revenues, COGS is deducted to arrive at gross profit. This figure is critical because it reflects the direct costs associated with producing goods or services sold by the company.After determining gross profit, the next step involves deducting operating expenses, which include selling, general, and administrative costs. These expenses are necessary for running the business but do not directly contribute to production. The result of this calculation is the operating income, which is a vital indicator of a company's operational success. A higher operating income suggests that the company is managing its resources effectively and is capable of sustaining its operations without relying on external factors like investments or one-time gains.Furthermore, the operating-performance income statement is particularly useful for comparing companies within the same industry. Investors and analysts often use this statement to evaluate which firms are more efficient in their operations. For instance, two companies may have similar total revenues, but if one has significantly lower operating expenses, it may be a more attractive investment opportunity.Another advantage of the operating-performance income statement is that it helps identify trends over time. By examining multiple periods of operating-performance income statements, stakeholders can observe patterns in revenue growth, cost management, and overall profitability. This trend analysis can assist in forecasting future performance and making informed strategic decisions.However, it is essential to note that while the operating-performance income statement offers valuable insights, it should not be viewed in isolation. Investors and management must consider other financial statements, such as the balance sheet and cash flow statement, to gain a comprehensive understanding of a company's financial health. Each statement provides different perspectives, and together they create a fuller picture of the business's overall performance.In conclusion, the operating-performance income statement is a critical tool for evaluating a company's operational efficiency and profitability. By focusing on core business activities, it allows stakeholders to make informed decisions based on the company's ability to generate income from its primary operations. Understanding this statement is essential for anyone involved in financial analysis, investment, or business management, as it provides a clear view of how well a company is performing in its competitive landscape.

在金融和会计的世界中，理解各种财务报表对企业主和投资者至关重要。其中一个重要的文件是经营绩效损益表，它提供了有关公司运营效率和盈利能力的见解。该报表专注于核心业务活动所产生的收入，同时排除非经营性收入和费用，从而更清晰地展示公司在其主要运营中的表现。经营绩效损益表通常包括几个关键组成部分：收入、销售成本（COGS）、毛利润、营业费用和营业收入。通过分析这些元素，利益相关者可以评估公司管理层在从核心业务活动中产生利润方面的有效性。收入是任何企业的生命线，代表特定期间内的总销售额。经营绩效损益表突出显示这一数字，因为它为评估其他绩效方面奠定了基础。在收入之后，销售成本被扣除，以得出毛利润。这个数字至关重要，因为它反映了与公司所售商品或服务的生产直接相关的成本。在确定毛利润后，下一步是扣除营业费用，包括销售、一般和管理费用。这些费用对企业的运作是必要的，但并不直接贡献于生产。此计算的结果是营业收入，这是一项公司运营成功的重要指标。较高的营业收入表明公司在有效管理资源方面表现良好，并且能够在不依赖外部因素（如投资或一次性收益）的情况下维持其运营。此外，经营绩效损益表对于比较同一行业内的公司特别有用。投资者和分析师经常使用该报表来评估哪些公司在运营上更有效。例如，两家公司可能有相似的总收入，但如果一家公司的营业费用显著低于另一家，则它可能是一个更具吸引力的投资机会。经营绩效损益表的另一个优势是，它有助于识别随时间变化的趋势。通过检查多个期间的经营绩效损益表，利益相关者可以观察收入增长、成本管理和整体盈利能力的模式。这种趋势分析可以帮助预测未来的表现，并做出明智的战略决策。然而，重要的是要注意，虽然经营绩效损益表提供了有价值的见解，但不应单独视之。投资者和管理层必须考虑其他财务报表，如资产负债表和现金流量表，以全面了解公司的财务健康状况。每个报表提供不同的视角，结合在一起可以创建企业整体表现的更完整画面。总之，经营绩效损益表是评估公司运营效率和盈利能力的关键工具。通过专注于核心业务活动，它使利益相关者能够根据公司从主要运营中产生收入的能力做出明智的决策。理解这一报表对于任何参与财务分析、投资或企业管理的人来说都是必不可少的，因为它提供了公司在竞争环境中表现的清晰视图。