profit and loss statement

简明释义

损益清单

英英释义

例句

1.During the annual meeting, the CEO presented the profit and loss statement to the shareholders.

在年度会议上，首席执行官向股东们展示了损益表。

2.Before making any investment, it's crucial to review the profit and loss statement to understand potential risks.

在进行任何投资之前，审查损益表以了解潜在风险是至关重要的。

3.The profit and loss statement is essential for identifying areas where the business can cut costs.

通过损益表可以确定企业可以削减成本的领域。

4.The accountant prepared the profit and loss statement for the last quarter to assess the company's financial health.

会计为上一个季度准备了损益表以评估公司的财务状况。

5.A detailed profit and loss statement helps in budgeting for the upcoming year.

详细的损益表有助于为即将到来的一年制定预算。

作文

A profit and loss statement is a crucial financial document that summarizes the revenues, costs, and expenses incurred during a specific period of time, typically a fiscal quarter or year. This statement provides valuable insights into the financial performance of a business, allowing stakeholders to assess how well the company is generating profit relative to its expenses. Understanding the components of a profit and loss statement is essential for anyone involved in managing a business or investing in one.The primary purpose of a profit and loss statement is to provide a clear picture of a company's profitability over a given period. It starts with the total revenue generated from sales, which is often referred to as the top line. From this figure, various costs are deducted to arrive at the gross profit. These costs include the cost of goods sold (COGS), which represents the direct costs attributable to the production of the goods sold by the company.After calculating the gross profit, the next step is to account for operating expenses, which can be categorized into selling, general, and administrative expenses (SG&A). These expenses include salaries, rent, utilities, and marketing costs. By subtracting the total operating expenses from the gross profit, we arrive at the operating income, which reflects the earnings before interest and taxes (EBIT).One of the key aspects of a profit and loss statement is the inclusion of non-operating income and expenses, such as interest income, interest expense, and other income sources not directly related to the core business operations. After accounting for these items, we arrive at the net income, which is the bottom line of the statement. The net income indicates the overall profitability of the business and is a critical metric for investors and analysts.In addition to providing a snapshot of a company's financial health, a profit and loss statement serves as a tool for comparison. Businesses can analyze their performance over different periods or compare it with industry benchmarks. This comparative analysis helps identify trends, such as increasing or decreasing profitability, and facilitates informed decision-making.For small businesses, understanding how to read and interpret a profit and loss statement is vital for effective financial management. It allows business owners to identify areas where they can cut costs or improve efficiency. For example, if operating expenses are rising disproportionately compared to revenue, it may prompt a review of spending practices or operational processes.Moreover, a profit and loss statement is often required when applying for loans or attracting investors. Lenders and investors want to see a detailed account of a company's financial performance to evaluate its viability and potential for growth. A well-prepared profit and loss statement can enhance credibility and build trust with potential stakeholders.In conclusion, a profit and loss statement is more than just a financial report; it is a vital tool for understanding a business's performance and making strategic decisions. By mastering the elements of this statement, business owners, investors, and financial analysts can gain valuable insights into profitability, operational efficiency, and long-term sustainability. Whether you are running a startup or managing a large corporation, the ability to analyze a profit and loss statement can significantly impact financial success and growth.

损益表是一个至关重要的财务文件，汇总了在特定时间段内（通常是一个财政季度或年度）产生的收入、成本和费用。该报表为企业的财务业绩提供了宝贵的见解，使利益相关者能够评估公司在产生利润与其支出之间的表现。理解损益表的组成部分对任何参与管理企业或投资企业的人来说都是必不可少的。损益表的主要目的是提供公司在给定期间内盈利能力的清晰图景。它从销售产生的总收入开始，这通常被称为“顶线”。从这个数字中，扣除各种成本以得出毛利润。这些成本包括销售成本（COGS），它代表了归因于公司所售商品生产的直接成本。在计算出毛利润后，下一步是计算营业费用，这些费用可以分为销售费用、一般费用和管理费用（SG&A）。这些费用包括工资、租金、水电费和市场营销成本。通过从毛利润中减去总营业费用，我们得出营业收入，即利息和税前收益（EBIT）。损益表的一个关键方面是包括非经营性收入和支出，例如利息收入、利息支出以及其他与核心业务运营无关的收入来源。在考虑这些项目后，我们得出净收入，这是报表的底线。净收入表示企业的整体盈利能力，是投资者和分析师的关键指标。除了提供公司财务健康状况的快照外，损益表还作为比较工具。企业可以分析不同期间的业绩或与行业基准进行比较。这种比较分析有助于识别趋势，比如盈利能力的增加或减少，并促进明智的决策。对于小企业来说，理解如何阅读和解释损益表对有效的财务管理至关重要。它使企业主能够识别可以削减成本或提高效率的领域。例如，如果营业费用相对于收入的增长不成比例，可能会促使对支出习惯或运营流程的审查。此外，在申请贷款或吸引投资者时，通常需要提供损益表。贷方和投资者希望看到公司的财务业绩的详细账目，以评估其可行性和增长潜力。一份准备良好的损益表可以增强可信度并建立与潜在利益相关者的信任。总之，损益表不仅仅是财务报告；它是理解企业业绩和制定战略决策的重要工具。通过掌握该报表的要素，企业主、投资者和财务分析师可以获得关于盈利能力、运营效率和长期可持续性的宝贵见解。无论您是在运营一家初创企业还是管理一家大型公司，分析损益表的能力都可以显著影响财务成功和增长。