income statement

简明释义

收益表

英英释义

例句

1.The accountant prepared the income statement for the last quarter to assess the company's profitability.

会计为上一季度准备了收入报表以评估公司的盈利能力。

2.A detailed income statement helps management make informed decisions about budgeting.

详细的收入报表帮助管理层做出关于预算的明智决策。

3.Investors often look at the income statement to determine a company's financial health.

投资者通常查看收入报表以确定公司的财务状况。

4.The income statement shows the total revenue and expenses for the fiscal year.

该收入报表显示了财政年度的总收入和支出。

5.During the audit, the team reviewed the income statement for discrepancies.

在审计期间，团队审查了收入报表以寻找差异。

作文

An income statement is a crucial financial document that summarizes a company's revenues, expenses, and profits over a specific period, typically a fiscal quarter or year. Understanding the income statement is essential for both business owners and investors as it provides insights into the company's financial performance and operational efficiency.The primary purpose of an income statement is to show how much money a company has earned and spent during a given time frame. It starts with the total revenue generated from sales, often referred to as the 'top line.' This figure is critical as it indicates the company's ability to generate sales and its market demand.Following the revenue section, the income statement lists all operating expenses, which include costs such as salaries, rent, utilities, and other overheads necessary for running the business. These expenses are subtracted from the total revenue to determine the company's gross profit. Gross profit is a key indicator of how efficiently a company is producing its goods or services.Next, the income statement includes other income and expenses, such as interest earned on investments or interest paid on debts. These figures help provide a more comprehensive picture of the company's financial activities outside its core operations. After accounting for all these factors, the document arrives at the net income, often referred to as the 'bottom line.' Net income represents the actual profit made by the company after all expenses have been deducted from total revenue.For investors, analyzing the income statement is vital for making informed decisions. A consistent increase in net income over several periods can indicate a company's growth potential and operational success. Conversely, a declining net income may raise red flags about the company's sustainability and management effectiveness.Moreover, the income statement can be compared with previous periods or industry benchmarks to assess performance trends. This comparison helps stakeholders understand whether a company is improving or facing challenges relative to its competitors.In addition to serving as a tool for internal management, the income statement is also important for external parties, such as creditors and investors. Banks and other lending institutions often review a company's income statement to evaluate its creditworthiness before granting loans. Investors use this document to gauge profitability and decide whether to buy, hold, or sell shares of the company.In conclusion, the income statement is not just a mere financial report; it is a powerful tool that reflects a company’s performance and prospects. By understanding and analyzing the income statement, stakeholders can make better financial decisions, ensuring they are well-informed about the company’s financial health and future potential. Therefore, mastering the concept of the income statement is indispensable for anyone involved in the financial aspects of business, whether as an owner, investor, or analyst.

损益表是一份关键的财务文件，概述了公司在特定时期内（通常是一个财政季度或一年）的收入、费用和利润。理解损益表对于企业主和投资者至关重要，因为它提供了公司财务表现和运营效率的洞察。损益表的主要目的是显示公司在给定时间框架内赚取和支出的资金。它以销售产生的总收入开始，通常称为“顶线”。这个数字至关重要，因为它表明公司产生销售的能力及其市场需求。在收入部分之后，损益表列出了所有运营费用，包括工资、租金、水电费和其他运营所需的间接费用。这些费用从总收入中扣除，以确定公司的毛利润。毛利润是衡量公司生产商品或服务效率的关键指标。接下来，损益表包括其他收入和费用，例如投资获得的利息或支付的债务利息。这些数字有助于提供更全面的公司财务活动图景。在考虑所有这些因素后，文件得出净收入，通常称为“底线”。净收入代表公司在所有费用从总收入中扣除后的实际利润。对于投资者而言，分析损益表对于做出明智的决策至关重要。若多个期间的净收入持续增长，则可能表明公司的增长潜力和运营成功。相反，净收入下降可能会引发对公司可持续性和管理有效性的警惕。此外，损益表可以与以前的期间或行业基准进行比较，以评估绩效趋势。这种比较帮助利益相关者了解公司是否在改善或面临相对于竞争对手的挑战。除了作为内部管理工具外，损益表对于外部方（如债权人和投资者）也很重要。银行和其他贷款机构通常会审查公司的损益表，以评估其信用worthiness，然后再授予贷款。投资者利用这份文件来评估盈利能力，并决定是否购买、持有或出售公司的股票。总之，损益表不仅仅是一份简单的财务报告；它是反映公司表现和前景的强大工具。通过理解和分析损益表，利益相关者可以做出更好的财务决策，确保他们对公司的财务健康和未来潜力有充分的了解。因此，掌握损益表的概念对于任何参与商业财务方面的人（无论是作为所有者、投资者还是分析师）都是不可或缺的。