operating statements

简明释义

营业结算书

英英释义

Operating statements are financial documents that summarize the revenues, expenses, and profits or losses of a business over a specific period, typically used to assess the operational performance.

经营报表是总结企业在特定时期内收入、支出和利润或亏损的财务文件,通常用于评估运营表现。

例句

1.Investors often request detailed operating statements to assess a company's performance.

投资者通常会要求详细的经营报表以评估公司的业绩。

2.The operating statements reveal significant cost reductions this year.

经营报表显示今年成本大幅降低。

3.The finance team prepares the operating statements for the quarterly review.

财务团队准备季度审查的经营报表

4.Management uses operating statements to make informed decisions about future investments.

管理层使用经营报表来对未来投资做出明智的决策。

5.Our accountant ensures that all operating statements are accurate and up-to-date.

我们的会计确保所有的经营报表都是准确和最新的。

作文

In the realm of business and finance, understanding various financial documents is crucial for making informed decisions. One such important document is the operating statements. These statements provide a comprehensive overview of a company's operational performance over a specific period. They typically include details about revenues, expenses, and profits, allowing stakeholders to assess the efficiency and profitability of the business. The significance of operating statements cannot be overstated, as they serve as a vital tool for management, investors, and analysts alike.Operating statements are often prepared on a monthly, quarterly, or annual basis, depending on the company's reporting practices. They summarize the company's income from its core operations, excluding any non-operational revenue or expenses. This focus on operational performance helps in evaluating how well the company is generating income from its primary activities. For instance, if a company is primarily engaged in manufacturing, the operating statements will highlight the sales revenue generated from the sale of manufactured goods, along with the costs associated with production.One of the key components of operating statements is the gross profit margin, which is calculated by subtracting the cost of goods sold (COGS) from total revenue. This metric provides insight into the efficiency of production and pricing strategies. A higher gross profit margin indicates that a company is effectively managing its production costs while maximizing sales prices. Conversely, a declining gross profit margin may signal potential issues in production efficiency or pricing power, prompting management to investigate further.Another important aspect of operating statements is the operating income, which is derived after deducting operating expenses from gross profit. Operating expenses include costs such as salaries, rent, utilities, and other administrative expenses necessary for running the business. By analyzing operating income, stakeholders can determine the profitability of the company's core operations without the influence of non-operational factors such as taxes or interest expenses. This clarity allows for a more accurate assessment of the company's operational health.Moreover, operating statements can also assist in benchmarking against competitors within the same industry. By comparing key metrics such as revenue growth, operating expenses, and profit margins, companies can identify areas where they excel or lag behind their peers. This competitive analysis is invaluable for strategic planning and decision-making processes.In conclusion, operating statements play a pivotal role in assessing a company's operational performance. They provide essential insights into revenue generation, cost management, and overall profitability, enabling stakeholders to make informed decisions. For business owners, investors, and analysts, mastering the interpretation of operating statements is fundamental to understanding the financial health and operational efficiency of a business. As such, these statements should be viewed not merely as numbers on a page, but as a narrative that tells the story of a company's operational journey and future potential. Understanding this narrative is key to navigating the complex world of business finance effectively.

在商业和金融领域,理解各种财务文件对于做出明智的决策至关重要。其中一个重要文件是经营报表。这些报表提供了公司在特定时期内运营业绩的全面概述。它们通常包括有关收入、费用和利润的详细信息,使利益相关者能够评估企业的效率和盈利能力。经营报表的重要性不容小觑,因为它们是管理层、投资者和分析师的重要工具。经营报表通常按月、季度或年度准备,具体取决于公司的报告惯例。它们总结了公司核心业务的收入,不包括任何非运营性收入或费用。这种对运营绩效的关注有助于评估公司如何从其主要活动中产生收入。例如,如果一家公司主要从事制造业,则经营报表将突出显示从销售制造商品中获得的销售收入,以及与生产相关的成本。经营报表的一个关键组成部分是毛利率,它是通过从总收入中减去销售成本(COGS)计算得出的。该指标提供了生产和定价策略效率的洞察。较高的毛利率表明公司在有效管理生产成本的同时最大化销售价格。相反,毛利率的下降可能表明生产效率或定价能力存在潜在问题,促使管理层进一步调查。经营报表的另一个重要方面是营业收入,这是在从毛利润中扣除营业费用后得出的。营业费用包括诸如薪资、租金、公用事业和其他管理费用等在运营业务中必需的成本。通过分析营业收入,利益相关者可以确定公司的核心业务盈利能力,而不受税收或利息费用等非运营因素的影响。这种清晰度使得对公司运营健康状况的评估更加准确。此外,经营报表还可以帮助进行行业内竞争对手的基准测试。通过比较收入增长、营业费用和利润率等关键指标,公司可以识别出自己在同行中表现突出的领域或落后的领域。这种竞争分析对于战略规划和决策过程至关重要。总之,经营报表在评估公司运营绩效方面发挥着关键作用。它们提供了对收入生成、成本管理和整体盈利能力的必要见解,使利益相关者能够做出明智的决策。对于企业主、投资者和分析师来说,掌握经营报表的解读是理解企业财务健康和运营效率的基础。因此,这些报表应被视为不仅仅是页面上的数字,而是讲述公司运营历程和未来潜力的叙述。理解这个叙述是有效导航复杂商业金融世界的关键。

相关单词

operating

operating详解:怎么读、什么意思、用法

statements

statements详解:怎么读、什么意思、用法