【精品】Income Statement(损益表)IncomeStatemen（损益表）CONTENTS1.WhatIsanIncomeStatement?2.WhatisIncomeStatementusedfor?3.thecomponentsofincomestatement4.summaryIncomeStatementAnincomestatementisasummaryoftherevenueandtheexpensesforaspecificperiodoftime,usuallyamonthorayear.Reports：changeinfinan...
IncomeStatemen（损益表）CONTENTS1.WhatIsanIncomeStatement?2.WhatisIncomeStatementusedfor?3.thecomponentsofincomestatement4.summaryIncomeStatementAnincomestatementisasummaryoftherevenueandtheexpensesforaspecificperiodoftime,usuallyamonthorayear.Reports：changeinfinancialconditionYouuseincomestatementtotrackrevenuesandexpensessothatyoucandeterminetheoperatingperformanceofyourbusinessoveraperiodoftime.IncomeStatementBack1.Revealacompany'sprofitability,determinetheoperatingperformanceofyourbusinessoveraperiodoftime.2.Findoutwhatareasoftheirbusinessareoverbudgetorunderbudget.3.Unexpectedexpenditurescanbemadeclear.4.Trackdramaticincreasesinproductreturnsorcostofgoodssoldasapercentageofsales.5.Determineincometaxliability.WhatisIncomeStatementusedfor?BackthecomponentsofincomestatementSingle-stepFormMultiple-stepFormComponentsofIncomeStatementSingle-stepform（单步式利润表）---Itgathersalltherevenuetogether,thendeductsalltheexpensesfromtherevenuetogetnetincome.ComponentsofIncomeStatementSingle-stepFormXYZCOMPANYIncomeStatementForTheYearEndedDecember31,2008Backtotalrevenues–totalexpenses=netincomeComponentsofIncomeStatementMultiple-stepform（多步式利润表）---Itpresentsgrossprofits,operatingincome（营业收入）,operatingincomebeforetaxes（税前收益）,andnetincome（净收入）.IntheMultiple-stepForm,thecontentofIncomeStatementisdividedintosomeitems,whichgeneratingsomeinterim（中间的）informationandthenetincomescanbecomputedthroughseveralsteps.CostofGoodsSoldGrossProfit=--Incomefromoperations=NetSalesGeneralOperatingExpensesExtraordinaryIncomeEarningsBeforeInterestandTax(EBIT)（息税前利润)=Incomefromoperations+OtherIncome+-NetProfitAfterTaxes(NPAT)(税后净利润)=EarningsBeforeInterestandTax(EBIT)-Dividends(股利)RetainedEarnings（留存收益）=-TaxesInterestExpenseComponentsofIncomeStatementXYZCOMPANYIncomeStatementForTheYearEndedDecember31,2008multiple-step(continued)ComponentsofIncomeStatementBriefSummary1.IncomeStatementisasummaryofacompany’sprofitorlossduringanyonegivenperiodoftime.2.Theincomestatementtraditionallyhasbeenpreparedineithersingle-stepformormultiple-stepform.3.Incomestatementispreparedaccordingtotheamountsoccurredonrevenuesandexpensesledger(accumulatedamountsareincluded).Thankyou!
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