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1、IncomeStatement(损益表）Revenues(销售收入）Costofgoodssold(COGS)（产品销售成本）=GrossProfit（毛利润）Expenses（费用）=EarningsBeforeTax（税前收益）Tax（所得税）=NetIncome（净收益）Thepurposeoffirmistoearnincomeforinvestorsthroughsellinggoodsorprovidingservicestocustomers.Incomestatementmeasureshowmuchincomeisear
2、nedduringaspecificperiod,suchasayear,aquarter,oramonth.Outlineoftoday’slectureAtypicalincomestatementDefinitionofaccountingperiod(会计期间）,Revenues,Expenses,CostofGoodsSold,Earnings,andNetIncomeCashaccounting（收付实现制）anditsinadequacies（不足）AccrualAccounting（权责发生制）anditsstrength
3、s4.1Revenuerecognition,matchingprincipleandexpenserecognition（收入确认、配比原则和费用确认）4.2Adjustingjournalentries（调整会计分录）5.Expensing（费用化）versuscapitalization（资产化）ofexpenditures6.Relationsbetweenincomestatementandbalancesheet7.Timeseriesandcrosssectionanalysisofincomestatement8.Earn
4、ingsmanagementexamples9.P/Eratio（市盈率）andearnings-basedmarketanomaliesDefinitionsRevenueRevenuesareinflowsofnetassets(assetslessliabilities)fromsellinggoodsorprovidingservicesGain/LossSometimesafirmengagesinunusual,non-operatingactivitiesandmakesorlosessomemoney.Assetsinfl
5、ows/outflowsasaresultofsuchactivitiesarecalledgainsorlosses.ExpensesExpensesmeasuresthenetassetsthatafirmconsumesintheprocessofgeneratingrevenuesCostofGoodsSoldIfafirmbuyandsell,orproduceandsell,products,thenetassetsthatdirectlygointotheproductssold,arecalledcostofgoodsso
6、ld.NetIncomeAlsocalledbottomline,itisthedifferencebetweenallrevenuesandgains,andallcostsofgoods,expensesandlosses.EarningsOnincomestatement,beforewereachbottomlinenetincome,someintermediarysumsarecalledearnings,suchasearningsfromcontinuingoperation.Ledger(T-Account)treatm
7、entofincomestatementaccountsRevenuesGainsExpenses(inc.COGS)LossDividendsCashAccountingRevenues:recognizedatthetimethatcashisreceivedExpenses:recognizedatthetimethatcashisdisbursedNote:Cashreceivedfromanddisbursed（分发）toshareholdersandcreditors（债权人）isneitherrevenuesnorexpen
8、ses,anddoesnotenterincomestatementundercashaccountingAnexample:AtoyretailerstartsbusinessonNovem
