profit and loss statement

简明释义

损益表

英英释义

例句

1.A detailed profit and loss statement can help you identify areas for cost reduction.

详细的损益表可以帮助你识别成本减少的领域。

2.The profit and loss statement shows that our revenue has increased by 20% this year.

该损益表显示我们今年的收入增长了20%。

3.The accountant prepared the profit and loss statement for the last quarter.

会计为上个季度准备了损益表。

4.Investors often review the profit and loss statement to assess a company's financial health.

投资者通常会查看损益表以评估公司的财务健康状况。

5.During the meeting, the CEO discussed the profit and loss statement with the board of directors.

在会议上，首席执行官与董事会讨论了损益表。

作文

A financial statement is one of the most critical tools for any business, and among these, the profit and loss statement stands out as a key document. The profit and loss statement (P&L), also known as the income statement, provides an overview of a company's revenues and expenses over a specific period, usually quarterly or annually. This document is essential for assessing the financial health of a business, as it helps stakeholders understand how much money the company made or lost during that timeframe.The primary purpose of the profit and loss statement is to show whether a company is profitable or not. It starts with the total revenue generated from sales, which is then followed by the costs associated with producing goods or services. These costs are categorized into direct costs, known as cost of goods sold (COGS), and indirect costs, which are often referred to as operating expenses. By subtracting the total expenses from the total revenue, businesses can determine their net profit or loss.For example, if a company generates $500,000 in revenue but incurs $300,000 in costs, the profit and loss statement would indicate a net profit of $200,000. Conversely, if the costs exceed the revenue, the statement would reflect a loss, which could raise red flags for investors and management alike.Moreover, the profit and loss statement is not just about numbers; it tells a story about a company's operational efficiency and market position. Investors and analysts closely examine this document to gauge trends over time. A consistent increase in revenue may indicate a growing market share or successful product launches, while rising expenses could signal inefficiencies or increased competition.In addition to its role in internal management, the profit and loss statement is crucial for external stakeholders. Lenders and investors rely on it to make informed decisions. For instance, banks may require a company's P&L before approving a loan, as it reflects the firm's ability to generate profit and repay debts. Similarly, potential investors will scrutinize the profit and loss statement to assess the viability of investing in the business.Furthermore, the profit and loss statement can be used to compare performance against industry benchmarks or competitors. By analyzing their P&L, companies can identify areas where they excel or lag behind others in the same sector. This comparative analysis enables businesses to make strategic decisions, such as cutting costs or increasing marketing efforts to boost sales.It's also worth noting that the profit and loss statement is typically prepared alongside other financial statements, such as the balance sheet and cash flow statement. Together, these documents provide a comprehensive view of a company's financial condition. While the P&L focuses on profitability, the balance sheet gives insight into a company's assets and liabilities, and the cash flow statement reveals how cash moves in and out of the business.In conclusion, the profit and loss statement is a vital component of financial reporting that serves multiple purposes. It helps businesses track their financial performance, informs stakeholders' decisions, and guides strategic planning. Understanding this document is essential for anyone involved in business management or finance, as it encapsulates the economic reality of a company's operations. Therefore, mastering the intricacies of the profit and loss statement is indispensable for achieving long-term business success.

财务报表是任何企业最重要的工具之一，其中，损益表作为一份关键文件脱颖而出。损益表（P&L），也称为收入表，提供了公司在特定时期内（通常是季度或年度）收入和支出的概述。这份文件对于评估企业的财务健康至关重要，因为它帮助利益相关者理解公司在该时间段内赚了多少钱或亏了多少钱。损益表的主要目的是显示公司是否盈利。它以销售产生的总收入开始，接着是与生产商品或服务相关的成本。这些成本被分为直接成本，称为销售成本（COGS），和间接成本，通常被称为运营费用。通过从总收入中减去总支出，企业可以确定其净利润或亏损。例如，如果一家公司产生了50万美元的收入，但产生了30万美元的成本，那么损益表将显示出20万美元的净利润。相反，如果成本超过收入，报表将反映出亏损，这可能会引起投资者和管理层的警觉。此外，损益表不仅仅是数字；它讲述了关于公司运营效率和市场地位的故事。投资者和分析师密切审查这份文件，以评估随时间变化的趋势。收入的持续增长可能表明市场份额的扩大或成功的产品发布，而不断上升的支出可能暗示着效率低下或竞争加剧。除了在内部管理中的作用外，损益表对外部利益相关者也至关重要。贷款方和投资者依赖于它做出明智的决策。例如，银行在批准贷款之前可能会要求公司的P&L，因为它反映了公司产生利润和偿还债务的能力。同样，潜在投资者会仔细审查损益表，以评估投资该企业的可行性。此外，损益表还可以用来与行业基准或竞争对手进行比较。通过分析他们的P&L，公司可以识别出自己在同一领域中表现优秀或落后的地方。这种比较分析使企业能够做出战略决策，例如削减成本或增加营销力度以提升销售。还值得注意的是，损益表通常与其他财务报表一起准备，例如资产负债表和现金流量表。这些文件共同提供了公司财务状况的全面视图。虽然P&L专注于盈利能力，但资产负债表则提供了公司资产和负债的洞察，而现金流量表则揭示了现金如何进出企业。总之，损益表是财务报告的重要组成部分，具有多重目的。它帮助企业跟踪财务表现，为利益相关者的决策提供信息，并指导战略规划。理解这份文件对于任何参与企业管理或财务的人来说都是必不可少的，因为它概括了公司运营的经济现实。因此，掌握损益表的复杂性对于实现长期商业成功是不可或缺的。