the income statement
损益表
现金流量报表
2025-09-09 13:33 浏览次数 8
损益表
现金流量报表
it’s simply not enough to look at the income statement and the balance sheet. you need to understand the third piece of the puzzle to see the business in its entirety.
单单看损益表和资产负债表是不够的,你需要将企业这个大拼图的第三块都理解了,才能从完整的层面来看企业。
the income statement report is that can be built using the excel add-in link.
损益表报告可以使用excel中的加载项链接来创建。
conversion of the income statement and historical rates
利润表和历史汇率的转换
as i explained in the income statement post, revenues are recognized as they are earned, not necessarily when they are collected.
正如我在损益表中所解释,收入予以确认的时点是被赚取的时刻,并不是收取的时刻。
each of the three main elements of the income statement is described below.
下面将逐个介绍收入损益表的这三项要素。
items of the income statement should be arranged according to the formation and distribution of profit, and shall be shown item by item.
损益表的项目,应当按利润的构成和利润分配各项目分项列示。
the account for total net profit in the income statement is 8999.
利润表中的凈利润合计账户为8999。
debt instruments such as ordinary government bonds would have changes in value booked to 「other comprehensive income」 (ie, reserves) and not on the income statement until they are sold.
债券比如普通政府债券公允价值可能有所改变,差值应计入「其他综合损益」科目(比如:资本公积),而不是计入损益表直至被出售。
the income statement account usually want to be reflect by their monthly total or by the year-to-date.
损益表账户通常反映月份合计或年初至今的信息。
so you may have to create column identifier for the income statement period information (i.e. monthly amounts).
因此损益表内的信息中需创建列标识符(即每月金额)。
the income statement shows a company「s revenues and expenses over a specific time frame such as three months or a year.
收入损益表会显示公司在某一时期内(三个月或者一年)的收支情况。
avoid using historical rates in the income statement (or make sure the total net profit is converted at average rate).
避免在利润表中使用历史汇率(或确保凈利润总计以平均汇率转换)。
we’ve talked about the income statement and the balance sheet.
我们已经谈了损益表和资产负债表。
the income statement tells you how much money a company has brought in (its revenues), how much it has spent (its expenses), and the difference between the two (its profit).
收入损益表会告知你一家公司有多少资金进账(即公司的营业收入),有多少资金流出(即公司的开支)以及这二者间的差额(即公司的利润)。
when you are doing projections for future years, i encourage management teams to project the income statement first, then the cash flow statement, and then end up with the balance sheet.
当你为未来数年作规划时,我建议管理团队首先要为损益表作规划,然后是现金流量表,最后是资产负债表。
that」s what the income statement is designed to reveal.
损益表的设计,用以揭示的正是盈利能力。
the basic data used to determine cash flows can be obtained from the balance sheet, the income statement and some accounts in the ledger.
确定投资活动产生的现金流量的基础性数据可以从资产负债表、损益表以及有关账户中取得。
the difference between the current price of $95 million and the original $100 million creates an equivalent gain that ends up on the income statement and boosts profits.
目前的价值9,500万美元和当初1亿美元之间的差额就相当于收益,将会反映到损益表中,从而提高利润。
and the income statement indicates the business's profitability during a certain period (see understanding the income statement).
损益表则显示该公司在某一时期的盈利能力。