Income statement

简明释义

收益预算表

英英释义

例句

1.The accountant prepared the Income statement for the last quarter to show the company's profit.

会计准备了上一季度的损益表以展示公司的利润。

2.Investors often look at the Income statement to assess a company's financial health.

投资者通常查看损益表来评估公司的财务健康。

3.The Income statement provides a summary of revenues and expenses over a specific period.

该损益表提供了特定期间内收入和支出的摘要。

4.We need to review the Income statement before making any investment decisions.

在做任何投资决策之前，我们需要审查损益表。

5.The Income statement showed a significant increase in sales compared to last year.

与去年相比，损益表显示销售额有显著增长。

作文

The Income statement is a crucial financial document that provides an overview of a company's financial performance over a specific period, typically a quarter or a year. It summarizes the revenues, costs, and expenses incurred during this timeframe, ultimately resulting in the net profit or loss for the company. Understanding the Income statement is essential for stakeholders, including investors, management, and analysts, as it offers insights into the operational efficiency and profitability of a business.At its core, the Income statement consists of several key components. The first section outlines the total revenues generated by the company from its primary business activities. This figure reflects the sales of goods or services before any deductions are made. Following this, the Income statement details the cost of goods sold (COGS), which represents the direct costs attributable to the production of the goods sold by the company. By subtracting COGS from total revenues, we arrive at the gross profit.Next, the Income statement lists operating expenses, which include selling, general, and administrative expenses (SG&A). These costs are necessary for running the business but do not directly relate to the production of goods. After deducting operating expenses from gross profit, we obtain the operating income, which indicates how well the company is performing in its core operations.In addition to operating income, the Income statement also includes non-operating income and expenses, such as interest income, interest expense, and gains or losses from investments. These items can significantly impact the overall profitability of the business. Finally, after accounting for all revenues and expenses, the Income statement concludes with the net income, which is the final measure of profitability.For investors, analyzing the Income statement is vital for making informed decisions. A consistent increase in net income over time can indicate a healthy and growing business. Conversely, declining profits may signal potential problems that need to be addressed. Furthermore, comparing the Income statement of different companies within the same industry can provide insights into competitive positioning and market trends.Management also relies heavily on the Income statement to assess the company’s performance and make strategic decisions. By monitoring key metrics such as gross profit margin and operating income margin, managers can identify areas for improvement and allocate resources effectively.In summary, the Income statement is a fundamental financial tool that encapsulates a company's performance over a designated period. Its components—revenues, expenses, and net income—provide a comprehensive view of how well a business operates and generates profit. For anyone involved in finance or business, mastering the Income statement is essential for understanding the financial health of a company and making informed decisions based on its performance. Therefore, whether you are an investor looking to invest wisely or a manager aiming to steer your company towards success, the Income statement serves as a critical resource that should not be overlooked.

损益表是一个至关重要的财务文件，它提供了公司在特定时期（通常是一个季度或一年）财务表现的概述。它总结了在此期间产生的收入、成本和费用，最终导致公司的净利润或亏损。理解损益表对利益相关者，包括投资者、管理层和分析师来说至关重要，因为它提供了对企业运营效率和盈利能力的深入洞察。损益表的核心由几个关键组成部分构成。第一部分概述了公司从其主要业务活动中产生的总收入。这个数字反映了在任何扣除之前的商品或服务销售。接下来，损益表详细列出了销售成本（COGS），这代表了与公司销售的商品生产直接相关的成本。通过从总收入中减去销售成本，我们得到了毛利润。接下来，损益表列出了营业费用，包括销售、一般和管理费用（SG&A）。这些成本是经营企业所必需的，但与商品生产没有直接关系。在从毛利润中扣除营业费用后，我们获得了营业收入，这表明公司在其核心运营中的表现如何。除了营业收入之外，损益表还包括非营业收入和费用，例如利息收入、利息费用以及投资的收益或损失。这些项目可能会显著影响企业的整体盈利能力。最后，在考虑所有收入和费用后，损益表以净收入结束，这是盈利能力的最终衡量标准。对于投资者来说，分析损益表对于做出明智的决策至关重要。净收入的持续增长可能表明一个健康且不断增长的企业。相反，利润下降可能会发出潜在问题的信号，需要加以解决。此外，比较同一行业中不同公司的损益表可以提供有关竞争定位和市场趋势的见解。管理层也在很大程度上依赖损益表来评估公司的表现并做出战略决策。通过监控关键指标，如毛利润率和营业收入率，管理者可以识别改进领域并有效分配资源。总之，损益表是一个基本的财务工具，它概括了公司在指定时期内的表现。其组成部分——收入、费用和净收入——提供了对企业如何运作和产生利润的全面视图。对于任何参与财务或商业的人来说，掌握损益表对于理解公司的财务健康状况以及基于其表现做出明智决策至关重要。因此，无论您是希望明智投资的投资者，还是旨在推动公司成功的管理者，损益表都是一个不容忽视的关键资源。