operating statement

简明释义

收支报告

英英释义

例句

1.The accountant prepared the operating statement for the last quarter.

会计师准备了上一个季度的经营报表。

2.Management uses the operating statement to assess financial performance.

管理层使用经营报表来评估财务表现。

3.The operating statement shows the revenue and expenses for the month.

该经营报表显示了本月的收入和支出。

4.Before making investment decisions, it's crucial to review the company's operating statement.

在做出投资决策之前，审查公司的经营报表是至关重要的。

5.An accurate operating statement is essential for budgeting.

准确的经营报表对于预算编制是必不可少的。

作文

In the world of business and finance, understanding various financial documents is crucial for making informed decisions. One of the key documents that every business owner or manager should be familiar with is the operating statement. An operating statement (营业报表) provides a detailed summary of a company's revenues and expenses over a specific period. This document is essential for assessing the operational efficiency of a business and is often used by stakeholders to evaluate its performance.The operating statement typically includes several critical components. First, it outlines the total revenue generated by the business during the reporting period. This figure represents all income from sales of goods or services before any expenses are deducted. Understanding this number is vital as it reflects the company’s ability to generate sales and attract customers.Next, the operating statement lists the various expenses incurred during the same period. These expenses can be categorized into different types, such as cost of goods sold (COGS), operating expenses, and non-operating expenses. COGS includes direct costs attributable to the production of the goods sold by the company. Operating expenses encompass the costs required to run the business, such as salaries, rent, utilities, and marketing expenses. Non-operating expenses may include interest payments and other costs not directly tied to the core business operations.By subtracting total expenses from total revenue, the operating statement reveals the net income or loss for the period. This figure is crucial for stakeholders as it indicates whether the company is profitable or operating at a loss. A positive net income suggests that the business is effectively managing its resources and generating profit, while a negative net income may signal potential issues that need to be addressed.Moreover, analyzing the operating statement over multiple periods can provide valuable insights into trends and patterns within the business. For instance, if a company consistently shows increasing revenues but also rising expenses, it may indicate that the business is expanding but needs to manage its costs more efficiently. Conversely, if revenues are declining while expenses remain stable, it could suggest that the business is facing challenges in maintaining its market position.In addition to internal analysis, the operating statement is also important for external stakeholders, such as investors, creditors, and regulatory agencies. Investors use this document to assess the financial health of a company and make informed decisions about investing their capital. Creditors analyze the operating statement to determine the company’s ability to repay loans and meet financial obligations. Regulatory agencies may review these statements to ensure compliance with financial reporting standards and regulations.In conclusion, the operating statement (营业报表) is a fundamental financial document that plays a crucial role in assessing a company's performance. By providing a clear overview of revenues and expenses, it enables stakeholders to make informed decisions regarding the business's future. Therefore, mastering the interpretation and analysis of the operating statement is essential for anyone involved in business management or finance. Understanding this document not only aids in internal decision-making but also enhances communication with external parties, ultimately contributing to the overall success of the business.

在商业和金融世界中，理解各种财务文件对于做出明智的决策至关重要。每个企业主或管理者都应该熟悉的关键文件之一是营业报表。营业报表（operating statement）提供了公司在特定时期内收入和支出的详细摘要。该文件对于评估企业的运营效率至关重要，利益相关者通常用它来评估公司的业绩。营业报表通常包括几个关键组成部分。首先，它概述了公司在报告期内产生的总收入。这一数字代表所有销售商品或服务的收入，在扣除任何费用之前。理解这个数字至关重要，因为它反映了公司生成销售和吸引客户的能力。接下来，营业报表列出了在同一期间内发生的各种费用。这些费用可以分为不同类型，如销售成本（COGS）、经营费用和非经营费用。销售成本包括与生产所售商品直接相关的成本。经营费用包括经营企业所需的费用，如工资、租金、水电费和市场营销费用。非经营费用可能包括利息支付和其他与核心业务运营无直接关系的成本。通过从总收入中减去总费用，营业报表揭示了该期间的净收入或亏损。这个数字对于利益相关者至关重要，因为它表明公司是否盈利或处于亏损状态。正的净收入表明企业有效管理资源并产生利润，而负的净收入可能暗示需要解决潜在问题。此外，分析多个时期的营业报表可以提供有关企业内部趋势和模式的有价值见解。例如，如果一家公司持续显示收入增长但费用也在上升，这可能表明企业正在扩展，但需要更有效地管理成本。相反，如果收入下降而费用保持稳定，这可能表明企业在维持市场地位方面面临挑战。除了内部分析之外，营业报表对外部利益相关者如投资者、债权人和监管机构也很重要。投资者使用该文件来评估公司的财务健康状况，并就投资资本做出明智决定。债权人分析营业报表以确定公司偿还贷款和履行财务义务的能力。监管机构可能会审查这些报表，以确保遵守财务报告标准和法规。总之，营业报表（operating statement）是一份基本的财务文件，在评估公司的业绩中发挥着至关重要的作用。通过提供收入和支出的清晰概述，它使利益相关者能够就企业未来做出明智的决策。因此，掌握营业报表的解读和分析对于任何参与企业管理或金融的人来说都是必不可少的。理解该文件不仅有助于内部决策，还增强了与外部各方的沟通，最终促进了企业的整体成功。