Income statement

简明释义

损益表

英英释义

例句

1.The Income statement 收入报表 shows the revenue and expenses of the business.

收入报表显示了企业的收入和支出。

2.The accountant prepared the Income statement 收入报表 for the last quarter.

会计为上个季度准备了收入报表。

3.During the meeting, we discussed the Income statement 收入报表 and its implications for future growth.

在会议上，我们讨论了收入报表及其对未来增长的影响。

4.Investors often review the Income statement 收入报表 to assess a company's profitability.

投资者通常会查看收入报表以评估公司的盈利能力。

5.A detailed Income statement 收入报表 can help in making informed financial decisions.

详细的收入报表可以帮助做出明智的财务决策。

作文

The Income statement is a crucial financial document that provides an overview of a company's revenues and expenses over a specific period, typically a fiscal quarter or year. Understanding the Income statement is essential for anyone involved in business, whether you are a manager, investor, or student of finance. It serves as a key indicator of a company's financial performance, allowing stakeholders to assess its profitability and operational efficiency.An Income statement, also known as a profit and loss statement, summarizes the income generated from sales and other sources, minus the costs incurred in generating that income. The primary components of an Income statement include revenue, cost of goods sold (COGS), gross profit, operating expenses, and net income. Each of these elements plays a significant role in determining the overall financial health of a business.Revenue is the total amount of money earned by the company from its primary business activities, such as selling products or services. This figure is often referred to as the top line because it appears at the top of the Income statement. Following revenue, COGS represents the direct costs attributable to the production of the goods sold by the company. Subtracting COGS from revenue gives us the gross profit, which indicates how efficiently a company is producing its goods.Operating expenses, which include selling, general, and administrative expenses, are deducted from gross profit to arrive at operating income. This figure reflects the earnings before interest and taxes (EBIT) and gives insight into the company's operational efficiency. Finally, after accounting for interest and taxes, we arrive at the net income, often referred to as the bottom line. This is the profit that remains after all expenses have been deducted and is a critical measure of a company's profitability.For investors, analyzing the Income statement is vital for making informed decisions about where to allocate their resources. A consistent increase in net income over time can indicate a growing and potentially profitable company. Conversely, a declining net income may raise red flags and prompt further investigation into the company's operations and market conditions.In addition to assessing profitability, the Income statement can also provide insights into a company's operational efficiency. By examining the relationship between revenue and operating expenses, stakeholders can evaluate how well a company manages its costs relative to its income. For instance, if a company's operating expenses are rising faster than its revenue, it could signal inefficiencies that need to be addressed.Furthermore, the Income statement 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 health. Together, these documents offer valuable information that can help stakeholders make strategic decisions.In conclusion, the Income statement is an indispensable tool for understanding a company's financial performance. Its ability to summarize revenue, expenses, and profit over a specific period allows stakeholders to make informed decisions regarding investments, management strategies, and operational improvements. Mastering the interpretation of the Income statement is essential for anyone looking to navigate the complex world of finance and business effectively.

收入报表是一个至关重要的财务文件，它提供了公司在特定时期（通常是一个财政季度或年度）的收入和支出的概述。理解收入报表对任何参与商业活动的人来说都是必不可少的，无论你是经理、投资者还是金融学学生。它作为公司财务表现的关键指标，使利益相关者能够评估其盈利能力和运营效率。收入报表，也称为损益表，概述了销售和其他来源产生的收入减去产生该收入所需的成本。收入报表的主要组成部分包括收入、销售成本（COGS）、毛利润、运营费用和净收入。这些元素中的每一个在确定企业整体财务健康状况方面都发挥着重要作用。收入是公司从其主要业务活动（例如销售产品或服务）中赚取的总金额。这个数字通常被称为“顶线”，因为它出现在收入报表的顶部。在收入之后，销售成本代表与公司销售商品生产直接相关的成本。从收入中减去销售成本可以得到毛利润，这表明公司生产商品的效率。运营费用，包括销售、一般管理和行政费用，从毛利润中扣除，以得出营业收入。这个数字反映了利息和税前的收益（EBIT），并提供了公司运营效率的洞察。最后，在计算利息和税后，我们得到净收入，通常被称为“底线”。这是所有费用扣除后的利润，是衡量公司盈利能力的关键指标。对于投资者来说，分析收入报表对于做出明智的资源分配决策至关重要。净收入的持续增长可能表明公司正在增长并可能盈利。相反，净收入的下降可能会引起警惕，并促使进一步调查公司的运营和市场状况。除了评估盈利能力外，收入报表还可以提供对公司运营效率的洞察。通过检查收入与运营费用之间的关系，利益相关者可以评估公司相对于收入管理成本的有效性。例如，如果一家公司的运营费用增长速度超过其收入，这可能表明需要解决的低效问题。此外，收入报表通常与其他财务报表（如资产负债表和现金流量表）结合使用，以提供公司财务健康状况的全面视图。这些文件共同提供了有价值的信息，可以帮助利益相关者做出战略决策。总之，收入报表是理解公司财务表现的不可或缺的工具。它能够总结特定时期的收入、支出和利润，使利益相关者能够就投资、管理策略和运营改进做出明智的决策。掌握收入报表的解读对于任何希望有效导航复杂的金融和商业世界的人来说都是至关重要的。