statement of profit and loss

简明释义

损益计算书

英英释义

例句

1.During the meeting, the CEO presented the statement of profit and loss to highlight the company's revenue growth.

在会议上，首席执行官展示了损益表以强调公司的收入增长。

2.Investors often look at the statement of profit and loss to make informed decisions about their investments.

投资者通常查看损益表以便对他们的投资做出明智的决定。

3.To file taxes correctly, businesses must ensure their statement of profit and loss is accurate.

为了正确报税，企业必须确保其损益表是准确的。

4.The accountant prepared the statement of profit and loss for the last quarter to evaluate the company's performance.

会计为最后一个季度准备了损益表以评估公司的业绩。

5.The statement of profit and loss provides insights into the operational efficiency of a business.

该损益表提供了对企业运营效率的洞察。

作文

The term statement of profit and loss refers to a financial document that summarizes the revenues, costs, and expenses incurred during a specific period, usually a fiscal quarter or year. This document is crucial for businesses as it provides insight into their financial performance and profitability. Understanding the statement of profit and loss is essential for stakeholders, including management, investors, and creditors, as it helps them make informed decisions regarding the company's operations and future strategies.A typical statement of profit and loss begins with the total revenue generated from sales or services provided. This figure represents the income earned before any expenses are deducted. Following this, the document lists all operating expenses, which include costs such as salaries, rent, utilities, and raw materials. By subtracting these expenses from the total revenue, businesses can determine their gross profit.Next, the statement of profit and loss outlines non-operating expenses, such as interest payments on debt and taxes. These costs are also deducted from the gross profit to arrive at the net profit or loss for the period. The net profit is a critical indicator of a company's financial health, showing whether it has made money or incurred losses during the specified timeframe.For investors, the statement of profit and loss is an invaluable tool for assessing a company's profitability trends over time. By comparing multiple periods, investors can identify patterns in revenue growth, cost management, and overall financial stability. This analysis can influence investment decisions, as a consistently profitable company may be seen as a safer investment compared to one that frequently reports losses.For management, the statement of profit and loss serves as a vital tool for strategic planning and operational improvements. By analyzing the components of the statement, management can pinpoint areas where costs can be reduced or where revenue can be increased. For instance, if the statement reveals high expenses in a particular area, management can investigate further to determine if those costs are justified or if there are opportunities for savings.Moreover, the statement of profit and loss is often used in conjunction with other financial statements, such as the balance sheet and cash flow statement, to provide a comprehensive view of a company's financial situation. While the statement of profit and loss focuses on profitability, the balance sheet offers insights into assets and liabilities, and the cash flow statement highlights cash inflows and outflows. Together, these documents create a complete picture of a company's financial health.In conclusion, the statement of profit and loss is a fundamental aspect of financial reporting that plays a significant role in business operations and decision-making. Its ability to summarize a company's financial performance makes it an essential tool for various stakeholders. By mastering the interpretation of the statement of profit and loss, individuals can enhance their understanding of finance and contribute more effectively to discussions surrounding business strategy and performance. Thus, gaining a solid grasp of this financial statement is invaluable for anyone involved in the business world, whether as a manager, investor, or analyst.

“损益表”是指一份财务文件，概述在特定期间内（通常是一个财务季度或年度）产生的收入、成本和费用。这份文件对企业至关重要，因为它提供了对其财务表现和盈利能力的洞察。理解“损益表”对于利益相关者（包括管理层、投资者和债权人）至关重要，因为它帮助他们在公司的运营和未来战略方面做出明智的决策。典型的“损益表”从销售或提供的服务产生的总收入开始。这个数字代表在扣除任何费用之前所赚取的收入。接下来，文件列出了所有经营费用，包括薪水、租金、公用事业和原材料等成本。通过从总收入中减去这些费用，企业可以确定其毛利润。接下来，“损益表”列出了非经营性费用，如债务利息支付和税款。这些费用也从毛利润中扣除，以得出该期间的净利润或亏损。净利润是公司财务健康状况的关键指标，显示在指定时间框架内是否赚钱或亏损。对于投资者来说，“损益表”是评估公司盈利趋势的重要工具。通过比较多个时期，投资者可以识别收入增长、成本管理和整体财务稳定性的模式。这种分析可以影响投资决策，因为一家持续盈利的公司可能被视为比经常报告亏损的公司更安全的投资。对于管理层而言，“损益表”是战略规划和运营改进的重要工具。通过分析报表的各个组成部分，管理层可以找出可以减少成本或增加收入的领域。例如，如果报表显示某个领域的费用过高，管理层可以进一步调查，以确定这些成本是否合理，或是否存在节省的机会。此外，“损益表”通常与其他财务报表（如资产负债表和现金流量表）一起使用，以提供公司财务状况的全面视图。虽然“损益表”专注于盈利能力，但资产负债表提供了资产和负债的见解，而现金流量表则突出了现金的流入和流出。这些文件共同构成了公司财务健康状况的完整图景。总之，“损益表”是财务报告的基本方面，在商业运营和决策中发挥着重要作用。其总结公司财务表现的能力使其成为各种利益相关者的重要工具。通过掌握“损益表”的解释，个人可以增强对财务的理解，更有效地参与有关商业战略和绩效的讨论。因此，深入理解这一财务报表对任何参与商业世界的人（无论是经理、投资者还是分析师）都是非常宝贵的。