Income Statement

简明释义

利润表

英英释义

例句

1.A detailed Income Statement 损益表 is essential for tax preparation.

详细的Income Statement 损益表对于报税至关重要。

2.Investors often review the Income Statement 损益表 to understand a company's financial health.

投资者通常会查看Income Statement 损益表，以了解公司的财务状况。

3.The company's Income Statement 损益表 indicated that expenses had risen sharply.

公司的Income Statement 损益表显示费用急剧上升。

4.The Income Statement 损益表 showed a significant increase in revenue compared to last year.

该Income Statement 损益表显示与去年相比，收入显著增加。

5.The accountant prepared the Income Statement 损益表 for the last quarter to assess the company's profitability.

会计为上个季度准备了Income Statement 损益表，以评估公司的盈利能力。

作文

The Income Statement is a crucial financial document that provides a summary of a company's revenues and expenses over a specific period, typically a fiscal quarter or year. It is also known as the profit and loss statement (P&L) or statement of earnings. Understanding the Income Statement is essential for stakeholders, including investors, management, and creditors, as it offers insights into the company’s profitability and financial performance. To begin with, the Income Statement consists of several key components. The first section outlines the total revenue generated from the sale of goods or services. This figure is often referred to as the 'top line' because it appears at the top of the statement. Revenue can come from various sources, such as product sales, service fees, and other income streams. Analyzing this section allows stakeholders to gauge how well the company is performing in its core business activities.Following the revenue section, the Income Statement lists the costs associated with generating that revenue. These costs are categorized as direct costs or cost of goods sold (COGS), which include expenses directly tied to production, such as raw materials and labor. By subtracting COGS from total revenue, one can determine the gross profit. This figure is vital because it reflects the basic profitability of the company before accounting for overhead and operational expenses.Next, the Income Statement includes operating expenses, which are costs incurred in the normal course of business operations but are not directly tied to production. These expenses may include salaries, rent, utilities, marketing, and research and development. Subtracting operating expenses from gross profit yields operating income, a critical measure of a company's efficiency in managing its core operations.After calculating operating income, the Income Statement addresses non-operating income and expenses, which encompass items not related to the primary business activities. This could include interest income, gains or losses from investments, and interest expenses. By incorporating these figures, stakeholders can gain a more comprehensive view of the company’s overall financial health.Finally, the bottom line of the Income Statement reveals the net income or net loss, which is the final profit after all revenues and expenses have been accounted for. This figure is often referred to as the 'bottom line' and is a critical indicator of a company's profitability. A positive net income suggests that the company is generating more revenue than it is spending, while a negative net income indicates a loss.In conclusion, the Income Statement is an indispensable tool for assessing a company's financial performance. It provides valuable insights into revenue generation, cost management, and overall profitability. For investors and management, understanding the Income Statement is vital for making informed decisions regarding investments, budgeting, and strategic planning. By analyzing the various components of the Income Statement, stakeholders can better understand the company's financial position and prospects for future growth.

损益表是一个重要的财务文件，提供了公司在特定期间内（通常是一个财年的季度或年度）收入和费用的摘要。它也被称为利润和损失表（P&L）或收益表。理解损益表对于投资者、管理层和债权人等利益相关者至关重要，因为它提供了对公司盈利能力和财务表现的洞察。首先，损益表由几个关键组成部分构成。第一部分概述了从销售商品或服务中产生的总收入。这个数字通常被称为“顶线”，因为它出现在报表的顶部。收入可以来自各种来源，如产品销售、服务费用和其他收入流。分析这一部分可以让利益相关者评估公司在核心业务活动中的表现。在收入部分之后，损益表列出了与产生该收入相关的成本。这些成本被归类为直接成本或销售成本（COGS），包括与生产直接相关的费用，如原材料和劳动力。通过从总收入中减去COGS，可以确定毛利。这个数字至关重要，因为它反映了公司在未考虑间接费用和运营费用之前的基本盈利能力。接下来，损益表包括运营费用，即在正常经营过程中发生的费用，但不直接与生产相关。这些费用可能包括工资、租金、公用事业、营销和研发。通过从毛利中减去运营费用，可以得出营业收入，这是衡量公司管理核心运营效率的重要指标。在计算营业收入之后，损益表会处理非营业收入和费用，这包括与主要业务活动无关的项目。这可能包括利息收入、投资的收益或损失以及利息费用。通过纳入这些数字，利益相关者可以更全面地了解公司的整体财务健康状况。最后，损益表的底线揭示了净收入或净亏损，这是在所有收入和费用被计算后最终的利润。这个数字通常被称为“底线”，是公司盈利能力的关键指标。正的净收入表明公司产生的收入超过支出，而负的净收入则表示亏损。总之，损益表是评估公司财务表现的不可或缺的工具。它提供了对收入生成、成本管理和整体盈利能力的有价值的洞察。对于投资者和管理层来说，理解损益表对于做出有关投资、预算和战略规划的明智决策至关重要。通过分析损益表的各个组成部分，利益相关者可以更好地了解公司的财务状况和未来增长的前景。