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1、IncomeStatemen(损益表)CONTENTS1.WhatIsanIncomeStatement?2.WhatisIncomeStatementusedfor?3.thecomponentsofincomestatement4.summaryIncomeStatementAnincomestatementisasummaryoftherevenueandtheexpensesforaspecificperiodoftime,usuallyamonthorayear.Reports:changeinfinancialcon
2、ditionYouuseincomestatementtotrackrevenuesandexpensessothatyoucandeterminetheoperatingperformanceofyourbusinessoveraperiodoftime.IncomeStatementIncomestatementisdesignedtoportraytheoperatingresultsforaperiodoftime.Back1.Revealacompany'sprofitability,determinetheopera
3、tingperformanceofyourbusinessoveraperiodoftime.2.Findoutwhatareasoftheirbusinessareoverbudgetorunderbudget.3.Unexpectedexpenditurescanbemadeclear.4.Trackdramaticincreasesinproductreturnsorcostofgoodssoldasapercentageofsales.5.Determineincometaxliability.WhatisIncomeS
4、tatementusedfor?BackthecomponentsofincomestatementSingle-stepFormMultiple-stepFormComponentsofIncomeStatementSingle-stepform(单步式利润表)---Itgathersalltherevenuetogether,thendeductsalltheexpensesfromtherevenuetogetnetincome.ComponentsofIncomeStatementSingle-stepFormXYZCO
5、MPANYIncomeStatementForTheYearEndedDecember31,2008RevenueNetsales$50,000Interestincome3,000Investmentrevenue15,000TotalRevenues$68,000ExpensesCostofgoodssold$30,000Sellingexpenses5,000Generalandadministrativeexpenses3,200Interestexpense200Incometaxes3,000Totalexpense
6、s$41,400NetIncome$26,600Backtotalrevenues–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,thecontentofIncomeStatementi
7、sdividedintosomeitems,whichgeneratingsomeinterim(中间的)informationandthenetincomescanbecomputedthroughseveralsteps.CostofGoodsSoldGrossProfit=--Incomefromoperations=NetSalesGeneralOperatingExpensesExtraordinaryIncomeEarningsBeforeInterestandTax(EBIT)(息税前利润)=Incomefromo
8、perations+OtherIncome+-NetProfitAfterTaxes(NPAT)(税后净利润)=EarningsBeforeInterestandTax(EBIT)-Dividends(股利)RetainedEarnings(留存收益)=-Tax