income summary

简明释义

收入汇总

英英释义

Income summary is a temporary account used in accounting to close out revenue and expense accounts at the end of an accounting period, summarizing the net income or loss for that period.

收入汇总是会计中使用的一个临时账户,用于在会计期末结算收入和费用账户,汇总该期间的净收入或亏损。

例句

1.The income summary 收入汇总 showed a significant increase in revenue compared to last year.

这份收入汇总 收入汇总显示出与去年相比,收入有显著增长。

2.We need to analyze the income summary 收入汇总 to identify areas for cost reduction.

我们需要分析收入汇总 收入汇总以确定节省成本的领域。

3.At the end of the fiscal year, the accountant prepared the income summary 收入汇总 to determine the company's profitability.

在财政年度结束时,会计准备了收入汇总 收入汇总以确定公司的盈利能力。

4.During the quarterly review, the manager presented the income summary 收入汇总 to the board of directors.

在季度审查中,经理向董事会展示了收入汇总 收入汇总

5.The financial report included an income summary 收入汇总 that highlighted all revenue sources.

财务报告中包括了一份收入汇总 收入汇总,强调了所有收入来源。

作文

An income summary is a crucial financial statement that provides an overview of a company's revenues and expenses over a specific period. It serves as a tool for business owners and stakeholders to evaluate the financial performance of the organization. The income summary plays a significant role in the accounting process, particularly at the end of an accounting period. It summarizes the income earned and the expenses incurred, leading to the determination of net income or net loss. This information is vital for decision-making, as it helps businesses understand their profitability and efficiency. To create an income summary, one must start by compiling all sources of revenue. This includes sales revenue, interest income, and any other earnings that contribute to the total income. After listing all revenues, the next step is to account for all expenses. This could encompass operating expenses such as rent, utilities, salaries, and cost of goods sold. Once all revenues and expenses are recorded, the final step is to calculate the net income by subtracting total expenses from total revenues. The importance of the income summary cannot be overstated. For investors, it provides insight into the company’s ability to generate profit. A consistent increase in net income over time can indicate a healthy and growing business, while a decline may raise red flags. Furthermore, businesses can use the income summary to identify areas where they can cut costs or increase revenues, ultimately leading to better financial health. Additionally, the income summary is often used in conjunction with other financial statements, such as the balance sheet and cash flow statement. Together, these documents provide a comprehensive view of a company’s financial situation. While the income summary focuses on profitability, the balance sheet offers insights into assets and liabilities, and the cash flow statement highlights cash management. In conclusion, the income summary is an essential component of financial reporting. It not only aids in assessing a company's performance but also serves as a foundation for strategic planning and investment decisions. Understanding how to prepare and analyze an income summary is a fundamental skill for anyone involved in business management or finance. By regularly reviewing this document, companies can ensure they remain on track towards achieving their financial goals and maintaining overall fiscal health.

“收入摘要”是一个至关重要的财务报表,提供了公司在特定时期内的收入和支出概述。它作为商业所有者和利益相关者评估组织财务表现的工具。“收入摘要”在会计过程中扮演着重要角色,特别是在会计期末。它总结了所赚取的收入和发生的费用,从而确定净收入或净损失。这些信息对于决策至关重要,因为它帮助企业了解其盈利能力和效率。创建“收入摘要”的第一步是汇总所有收入来源。这包括销售收入、利息收入以及任何其他贡献总收入的收益。在列出所有收入后,下一步是计算所有费用。这可能包括租金、水电费、工资和商品成本等经营费用。一旦记录了所有收入和费用,最后一步就是通过从总收入中减去总费用来计算净收入。“收入摘要”的重要性不容小觑。对于投资者来说,它提供了公司盈利能力的洞察。净收入的持续增长可能表明企业健康且正在增长,而下降可能引发警惕。此外,企业可以利用“收入摘要”识别可以削减成本或增加收入的领域,最终实现更好的财务健康。此外,“收入摘要”通常与其他财务报表结合使用,例如资产负债表和现金流量表。这些文件共同提供了公司财务状况的全面视图。虽然“收入摘要”侧重于盈利能力,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管理。总之,“收入摘要”是财务报告的重要组成部分。它不仅有助于评估公司的表现,还为战略规划和投资决策提供基础。理解如何准备和分析“收入摘要”是任何参与商业管理或财务的人都必须掌握的基本技能。通过定期审查这一文件,公司可以确保其在实现财务目标和保持整体财政健康方面保持在正轨上。