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1、,Income Statemen（损益表）,CONTENTS,1.What Is an Income Statement?,2.What is Income Statement used for?,3.the components of income statement,4.summary,Income Statement,An income statement is a summary of the revenue and the expenses for a specific period of time, usually a month or a year.,Reports ：chang
2、e in financial condition,You use income statement to track revenues and expenses so that you can determine the operating performance of your business over a period of time.,Income Statement,Back,1.Reveal a companys profitability, determine the operating performance of your business over a period of
3、time. 2.Find out what areas of their business are over budget or under budget. 3.Unexpected expenditures can be made clear. 4.Track dramatic increases in product returns or cost of goods sold as a percentage of sales. 5.Determine income tax liability.,What is Income Statement used for?,Back,the comp
4、onents of income statement,Single-step Form,Multiple-step Form,Components of Income Statement,Single-step form（单步式利润表） -It gathers all the revenue together , then deducts all the expenses from the revenue to get net income.,Components of Income Statement,Single-step Form,XYZ COMPANY Income Statement
5、 For The Year Ended December 31, 2008,Back,total revenues total expenses = net income,Components of Income Statement,Multiple-step form（多步式利润表）-It presents gross profits, operating income（营业收入）, operating income before taxes（税前收益）, and net income（净收入）.,In the Multiple-step Form, the content of Incom
6、e Statement is divided into some items, which generating some interim（中间的） information and the net incomes can be computed through several steps.,Cost of Goods Sold,Gross Profit,=,-,-,Income from operations,=,Net Sales,General Operating Expenses,Extraordinary Income,Earnings Before Interest and Tax
7、(EBIT) （息税前利润),=,Income from operations,+,Other Income,+,-,Net Profit After Taxes (NPAT) (税后净利润),=,Earnings Before Interest and Tax (EBIT),-,Dividends (股利),Retained Earnings （留存收益）,=,-,Taxes,Interest Expense,Components of Income Statement,XYZ COMPANY Income Statement For The Year Ended December 31,
8、2008,multiple-step,(continued),Components of Income Statement,Brief Summary,1.Income Statement is a summary of a company s profit or loss during any one given period of time .,2. The income statement traditionally has been prepared in either single-step form or multiple-step form.,3. Income statement is prepared according to the amounts occurred on revenues and expenses ledger (accumulated amounts are included).,Thank You!,