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- The income statement discloses revenues, expenses and net income on the accrual basis. 損益表是按照應計基礎(權責發(fā)生制)的要求來(lái)列報收入、費用和凈收益的。
- Some companies prepare an income statement for management that highlights standard cost variances. 一些公司編制反映標準成本差異的損益表。
- Preparing income statement and balance sheet based on the balance in the ledger account. 根據賬戶(hù)余額編制收益表和資產(chǎn)負債表。
- In accounting terminology,the income statement is prepared using the "accrual basis",not the outdated "cash basis". 以會(huì )計術(shù)語(yǔ)來(lái)說(shuō)，損益表是根據“權責基礎”編制的，以現金收入及支出為準的“現金基礎”早就被淘汰了。
- It must be pointed out that the net income shown in the income statement is an accounting profit,not cash flow. 這里要特別指出的是，損益表呈現的是公司的“會(huì )計損益”，而不是“現金收支”，例如巴士公司售出車(chē)資卡收進(jìn)的現金并非營(yíng)業(yè)收入，而是“預收收入”，屬于流動(dòng)負債，因此表現于資產(chǎn)負債表中的負債，而非損益表中的收入。
- Depending on how revenues and expenses are presented,there are roughly two formats of the income statement. 損益表根據收入與費用的表現形式，大致分為兩種格式。
- To simplify the bookkeeping,as well as to provide more useful information,the income statement was born. 為了簡(jiǎn)化簿記工作，也為了提供更有用的資訊，損益表就應運而生了。
- This ratio is an indicator evaluating the long-term solvency with the income statement. 該指標是利用損益表評價(jià)長(cháng)期償債能力的一個(gè)指標。
- A statement of owners'equity is frequently prepared to accompany the balance sheet and income statement. 通常編寫(xiě)所有者權益表隨同資產(chǎn)負債表和收益表。
- Input data into system, such as filling in, declaring and submitting balance sheet, income statement, etc. 資產(chǎn)負債表、利潤表的填報、申報等系統錄入工作;
- Any write-offs or amortization of noncurrent items deducted on the income statement must be added back to net income. 任何已從收益表減去的非流動(dòng)項目的注銷(xiāo)或攤銷(xiāo)，都必須加凈收益。
- Thus, analysts don't need to compute the ratio, and they can just read it directly from the income statement. 這樣,分析者就不用自己計算,而是直接從損益表上閱讀即可。
- Certainly, we can use the similar approach in the income statement to analyzing the profitability and profit structure. 當然,我們可以在損益表中采用同樣的方法分析盈利能力和盈利結構。
- The comparative income statement in Exhibit 12-2 shows that the net income has risen by $10, or 2%. 表12-2的比較損益表顯示,該企業(yè)的凈收益增長(cháng)了10美元,或者說(shuō)是增長(cháng)了2%25。
- The income tax expense in the income statement should be adjusted by the increase or decrease in income taxes payable. 損益表上的所得稅費用必須經(jīng)過(guò)對應交所得稅的增減變動(dòng)額調整之后才能計算出繳納所得稅支付的現金額。
- The basic data used to determine cash flows can be obtained from the balance sheet, the income statement and some accounts in the ledger. 確定投資活動(dòng)產(chǎn)生的現金流量的基礎性數據可以從資產(chǎn)負債表、損益表以及有關(guān)賬戶(hù)中取得。
- It must be pointed out that the net income shown in the income statement is an accounting profit, not cash flow. 這里要特別指出的是，損益表呈現的是公司的“會(huì )計損益”，而不是“現金收支”，例如巴士公司售出車(chē)資卡收進(jìn)的現金并非營(yíng)業(yè)收入，而是“預收收入”，屬于流動(dòng)負債，因此表現于資產(chǎn)負債表中的負債，而非損益表中的收入。
- To simplify the bookkeeping, as well as to provide more useful information, the income statement was born. 為了簡(jiǎn)化簿記工作，也為了將各種收支分類(lèi)，以提供更有用的管理資訊，損益表就應運而生了。
- One of the largest expenses that never appear on the income statement is the cost of meetings. 從來(lái)沒(méi)有在財務(wù)損益表上面顯示出來(lái)的最大一塊費用就是會(huì )議成本。
- Depending on how revenues and expenses are presented, there are roughly two formats of the income statement. 損益表根據收入與費用的表現形式，大致分為兩種格式。
