statement of profit and loss

简明释义

总括性损益计算书

英英释义

例句

1.Understanding the statement of profit and loss is crucial for making informed business decisions.

理解损益表对于做出明智的商业决策至关重要。

2.During the annual meeting, the CEO presented the statement of profit and loss to shareholders.

在年度会议上，首席执行官向股东展示了损益表。

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

这份损益表提供了特定期间内收入和支出的总结。

4.Investors often look at the statement of profit and loss to determine if a business is profitable.

投资者通常查看损益表以确定企业是否盈利。

5.The accountant prepared the statement of profit and loss for the last quarter to assess the company's financial performance.

会计师准备了上个季度的损益表以评估公司的财务表现。

作文

The statement of profit and loss is a crucial financial document for any business, providing a clear overview of the company's financial performance over a specific period. It summarizes the revenues, costs, and expenses incurred during that time, ultimately showing the net profit or loss for the business. Understanding this document is essential for stakeholders, including investors, management, and creditors, as it reflects the operational efficiency and profitability of the company.Firstly, the statement of profit and loss serves as a report card for a business's financial health. It typically begins with the total revenue generated from sales or services provided. This figure is critical as it indicates the company's ability to generate income. Following the revenue, the document details the cost of goods sold (COGS), which includes all direct costs associated with producing the goods or services sold. Subtracting COGS from total revenue gives the gross profit, a key indicator of production efficiency.Next, the statement of profit and loss lists operating expenses, which include selling, general, and administrative expenses. These costs are necessary for running the business but do not directly contribute to the production of goods. Examples include salaries, rent, utilities, and marketing expenses. By deducting these operating expenses from the gross profit, one arrives at the operating profit, which provides insight into how well the company manages its core business operations.Moreover, the statement of profit and loss also accounts for non-operating income and expenses. This may include interest income, gains or losses from investments, and other revenue sources that are not part of the primary business activities. Adjusting the operating profit by these figures results in the earnings before interest and taxes (EBIT), which further refines the understanding of the company's profitability.Finally, the statement of profit and loss concludes with the net profit or loss, which is the bottom line of the financial performance. This figure is crucial because it indicates whether the company is making money or losing it. A positive net profit suggests that the business is thriving, while a net loss may signal the need for strategic changes or cost-cutting measures.In summary, the statement of profit and loss is more than just a collection of numbers; it tells the story of a company's financial journey. For investors, it provides insight into potential returns on investment. For management, it offers a roadmap for future decision-making and strategic planning. Understanding how to read and interpret this document is vital for anyone involved in the business world, as it plays a significant role in assessing the viability and sustainability of a company in the long run. Therefore, mastering the statement of profit and loss is an essential skill for both current and aspiring business professionals.

损益表是任何企业至关重要的财务文件，为公司在特定时期内的财务表现提供清晰的概述。它总结了在此期间产生的收入、成本和费用，最终显示出企业的净利润或亏损。理解这个文件对利益相关者（包括投资者、管理层和债权人）至关重要，因为它反映了公司的运营效率和盈利能力。首先，损益表作为企业财务健康的成绩单。它通常以销售或提供服务所产生的总收入开始。这个数字至关重要，因为它表明了公司创造收入的能力。在收入之后，文件详细列出了销售成本（COGS），即与生产所售商品或服务相关的所有直接成本。从总收入中减去销售成本可得出毛利润，这是生产效率的关键指标。接下来，损益表列出了运营费用，包括销售、一般和行政费用。这些费用对于企业的运营是必要的，但并不直接贡献于商品的生产。例子包括工资、租金、水电费和市场营销费用。通过从毛利润中扣除这些运营费用，可以得到运营利润，这为公司如何管理其核心业务运营提供了见解。此外，损益表还考虑了非运营收入和费用。这可能包括利息收入、投资的收益或损失，以及其他不属于主要业务活动的收入来源。通过这些数据调整运营利润，便得到了息税前利润（EBIT），进一步细化了对公司盈利能力的理解。最后，损益表以净利润或亏损结束，这是财务表现的底线。这个数字至关重要，因为它表明公司是在赚钱还是亏钱。正的净利润表明企业蓬勃发展，而净亏损则可能表明需要战略性变化或削减成本措施。总之，损益表不仅仅是一组数字；它讲述了公司财务旅程的故事。对于投资者来说，它提供了潜在投资回报的洞见。对于管理层而言，它提供了未来决策和战略规划的路线图。理解如何阅读和解释这个文件对于任何参与商业世界的人来说都是至关重要的，因为它在评估公司长期可行性和可持续性方面发挥着重要作用。因此，掌握损益表是当前和未来商业专业人士必备的技能。