Income Statements
损益表说明--Income_Statement
The net profit is transferred to the balance sheet of
the business as part of the
proprietor’s capital.
•Accounting English
Income Statement
Profit and loss account for the year ended…
•Accounting English
Exercise
b. What are the major categories of the income statement for a merchandising company?
They are revenue, cost of goods sold and operating expenses.
Income Statement
Net Sales
Less: cost of goods sold
Gross Profit on Sales
Less: Operating expenses
Net Income for the period
•Accounting English
Income Statement
• No. These withdrawals do not appear as expenses in the income statement because they are made for the owners’ personal use or to engage in other business activities． Such withdrawals will reduce both the assets and the owners’ equity Of the business at the same time．
Income Statement
Income Statement:Reports a snapshot of a company’s business performance over a period of time. This statement indicates how much revenue (sales) is generated by a business, and also accounts for direct product costs, general expenses, Interest on Debt, Taxes, and other expense items. The purpose of this statement is to show the company’s level of profitability, which is equal to a company’s Revenue net of its expenses.Balance Sheet Statement:Reports a snapshot of a company’s outstanding balances in various accounts at a specific point in time. The purpose of this statement is to demonstrate a business’s financial heath at any given time, by enumerating it assets as well as the claims against them (liabilities and equity).Balance SheetThe Balance Sheet provides a snapshot of a company’s financial position at the end of a period (either quarterly or annually). The balance sheet lists company Assets, Liabilities, and Shareholders’ Equity as of a specific point in time. An important rule is that the Balance Sheet for a company must balance. In other words:BALANCE SHEET GOLDEN RULE: ASSETS = LIABILITIES + SHAREHOLDERS’ EQUITYThis may seem like an obvious statement, but in producing financial models it is easy to make an error wherein the balance sheet does not properly balance, which will lead to serious problems with financial projection. Always make sure your balance sheet balances!As demonstrated above, the difference between Assets and Liabilities isShareholders’Equity. In other words, the value of a company’s equity is equal to the value of its assets net of the outstanding obligations it has to other entities. This is, from an accounting (or “book”) perspective, what the value of a company’s shareholders positions “should be.” As we have seen, there are many reasons why a company’s equity will trade at a different valuation in the market than that derived from the Balance Sheet (usually, and hopefully, at a higher valuation than Book Value).ImportanceIncome statements report operating results, such as sales and expenses, and so allow investors to evaluate the company’s performance and consider how future cash flows might look. Most investors start by looking at recent income statements when analyzing investment potential. Income statements show profitability on three levels: gross profit, operating profit, and net income, and how profit is being driven (by driving sales, or reducing expenses, for example).Balance sheets present important information about the financial strength of the company. They allow investors to calculate days of Working Capital, which shows how easily a company can handle changesin revenue while staying afloat. Companies should have at least 30 days of Working Capital, and financially strong companies have more than 180 days. Balance sheets can also identify other trends, such as how the receivables cycle works, how net profits are being used, and how often equipment is replaced.RelationshipAccounting is a “double-entry” system; i.e., every accounting entry has two sides to it, a debit and a credit. For example, a sale recorded on an income statement will increase an asset (such as cash or accounts receivables) on the balance sheet, and an expense decreases an asset (e.g. cash) or increase a liability (e.g. debt). Sales revenue on an income statement will affect cash and accounts receivable, while cost of goods sold will affect inventory and accounts payable. An income statement for a specific time period can be used to "connect the dots" between the balance sheet at the beginning and end of the period. This video explains how:explain with suitable examples or illustrations the following accounting terms Capital and Revenue expendturedifference between capital and revenue expenditure where a capital expenditure results in an addition to an asset account whereas a revenue expenditure results in an addition to an expense account. Capital expenditures are payments for asset alterations, additions and replacements where revenue expenditures benefit a current period and are made for maintaining assets with routine repairs or replacment of a minor part. A capital expenditure will benefit two or more acounting periods through depreciation process and expenses for future accounting periods. A capital expenditure recorded as a revenue expenditure will cause an understatement of net income in that year. When expensing an item, it goes into the expense side of the income statement whereas capitilizing an item will be processed on the balance sheet.。
会计报表术语中英文对照
会计报表术语中英文对照一、损益表 INCOME STATEMENTAggregate income statement?合并损益表Operating Results?经营业绩FINANCIAL HIGHLIGHTS?财务摘要Gross revenues?总收入/毛收入Net revenues ?销售收入/净收入Sales?销售额Turnover?营业额Cost of revenues ?销售成本Gross profit ?毛利润Gross margin?毛利率Other income and gain?其他收入及利得EBITDA?息、税、折旧、摊销前利润（EBITDA）EBITDA margin?EBITDA 率EBITA?息、税、摊销前利润EBIT?息税前利润/营业利润Operating income （loss）?营业利润/ （亏损）Operating profit?营业利润Operating margin?营业利润率EBIT margin?EBIT率（营业利润率）Profit before disposal of investments?出售投资前利润Operating expenses:?营业费用：Research and development costs （R&D） ?研发费用marketing expensesSelling expenses?销售费用Cost of revenues?营业成本Selling Cost?销售成本Sales and marketing expenses Selling and marketing expenses?销售费用、或销售及市场推广费用Selling and distribution costs?营销费用/行销费用General and administrative expenses ?管理费用/一般及管理费用Administrative expenses?管理费用Operating income （loss）?营业利润/ （亏损）Profit from operating activities?营业利润/经营活动之利润Finance costs?财务费用/财务成本Financial result?财务费用Finance income?财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares?可转换可赎回优先股 B 相关衍生负债公允值变动Loss on the derivative component of convertible bonds可换股债券衍生工具之损失Equity loss of affiliates?子公司权益损失Government grant income ?政府补助Other （expense） / income ?其他收入/ （费用）Loss before income taxes ?税前损失Income before taxes?税前利润Profit before tax?税前利润Income taxes ?所得税taxes?税项Current Income tax?当期所得税Deferred Income tax?递延所得税Interest income?利息收入Interest income net?利息收入净额Profit for the period?本期利润Ordinary income?普通所得、普通收益、通常收入Comprehensive income?综合收益、全面收益Net income ?净利润Net loss?净损失Net Margin?净利率Income from continuing operations?持续经营收益或连续经营部门营业收益Income from discontinued operations?非持续经营收益或停业部门经营收益extraordinary gain and loss?特别损益、非常损益Gain on trading securities?交易证券收益Net Profit attributable to Equity Holders of the Company?归属于本公司股东所有者的净利润Net income attributed to shareholders归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders?归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests?少数股东权益/少数股东损益Change in fair value of exchangeable securities可交换证券公允值变动Other comprehensive income ——Foreign currency translation adjustment ?其他综合利润一外汇折算差异Comprehensive （loss） / income ?综合利润（亏损）Gain on disposal of assets?处分资产溢价收入Loss on disposal of assets?处分资产损失Asset impairments ?资产减值Gain on sale of assets?出售资产利得Intersegment eliminations?公司内部冲销Dividends?股息/股利/分红Deferred dividends?延派股利Net loss per share: ?每股亏损Earnings per share（EPS）?每股收益Earnings per share attributable to ordinaryequity holders of the parent?归属于母公司股东持有者的每股收益 -Basic ?-基本 -Diluted ?-稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS?稀释每股收益Basic EPS?基本每股收益Weighted average number of ordinary shares: ?力□权平均股数:-Basic ?-基本-Diluted ?-稀释/摊薄Derivative financial instruments ?衍生金融工具Borrowings ?借贷Earnings Per Share, excluding the （loss）gain on the derivative component of convertible bonds and exchange difference?扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost?历史成本Capital expenditures?资本支出revenues expenditure?收益支出Equity in earnings of affiliatesequity earnings of affiliates子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates ?附属公司权益Equity Earning ?股权收益、股本盈利Non-operating income?营业外收入Income taxes-current?当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred?递延所得税或法人税等调整项（日本公司用法）Income （loss） before income taxes and minority 皿土0丫0$｛所得税及少数股东权益前利润（亏损）Equity in the income of investees?采权益法认列之投资收益Equity Compensation?权益报酬Weighted average number of shares outstanding?力口权平均流通股treasury shares?库存股票Number of shares outstanding at the end of the period"期末流通股数目Equity per share, attributable to equity holders of the Parent?归属于母公司所有者的每股净资产Dividends per share?每股股息、每股分红Cash flow from operations （CFFO）?经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding： ?加权平均普通流通股及等同普通流通股Equity Compensation?权益报酬Weighted Average Diluted Shares?稀释每股收益加权平均值Gain on disposition of discontinued operations?非持续经营业务处置利得（收益）Loss on disposition of discontinued operations?非持续经营业务处置损失participation in profit ?分红profit participation capital?资本红利、资本分红profit sharing?分红Employee Profit Sharing?员工分红（红利）Dividends to shareholders?股东分红（红利）Average basic common shares outstanding?普通股基本平均数Average diluted common shares outstanding?普通股稀释平均数 Securities litigation expenses, net?证券诉讼净支出 Intersegment eliminations ?部门间消减ROA (Return on assets) ?资产回报率/资产收益率ROE(Return on Equit)?股东回报率/股本收益率(回报率)净资产收益率Equit ratio?产权比率Current ration (times)?流动比率ROCE(Return on Capital Employed)?资本报酬率(回报率)或运营资本回报率或权益资本收益率或股权收益率RNOA (Return on Net Operating Assets)?净经营资产收益率(回报率)ROI (Return on Investment)?投资回报率OA (Operating Assets)?经营性资产OL (Operating Liabilites)?经营性负债NBC(Net Borrow禽$七？净借债费用OI(Operating Income)?经营收益NOA(Net Operating Assets)?净经营性资产NFE(Net Financial Earnings)?净金融收益NFO(Net Financial Owners)?净金融负债FLEV(Financial leverage)?财务杠杆OLLEV(Operating Liabilites leverage)?经营负债杠杆CSE(Common Stock Equity)?普通股权益SPREAD?差价RE(Residual Earning)?剩余收益二、资产负债表balance sheet ?资产负债表aggregate balance sheet ??合并资产负债表Assets ?资产Current assets ?流动资产Non-current assets?非流动资产Interests in subsidiaries?附属公司权益Cash and cash equivalents ?现金及现金等价物Hong Kong listed investments, at fair value ?于香港上市的投资，以公允价值列示Investment deposits ?投资存款Designated loan ?委托贷款Financial assets?金融资产Pledged deposits ?银行保证金/抵押存款Trade accounts receivable?应收账款Trade and bills receivables?应收账款及应收票据Inventories ?存货/库存Prepayments and other receivables ?预付款及其他应收款Prepayments, deposits and other receivables预付账款、按金及其它应收款Total current assets ?流动资产合计Tangible assets?有形资产Intangible assets?无形资产Investment properties ?投资物业Goodwill ?商誉Other intangible assets ?其他无形资产Available-for-sale investments ?可供出售投资Prepayments for acquisition of properties ?收购物业预付款项fair value?公允价值Property, plant and equipment ?物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets?固定资产Plant Assets?厂房资产Lease prepayments?预付租金Intangible assets?无形资产Deferred tax assets ?递延税/递延税项资产Total assets?资产合计Liabilities?负债Current liabilities?流动负债Short-term bank loans?短期银行借款Current maturities of long-term bank loans?一年内到期的长期银行借款Accounts and bills payable?应付账款及应付票据Accrued expenses and other payables?预提费用及其他应付款Total current liabilities?流动负债合计Long-term bank loans, less current maturities Deferred income Deferredtax liabilities?长期银行借款，减一年内到期的长期银行贷款Deferred income?递延收入Deferred tax liabilities?递延税Financial Net Debt?净金融负债Total liabilities?负债合计Commitments and contingencies?资本承诺及或有负债三、股东权益Donated shares ?捐赠股票Additional paid-in capital ?资本公积Statutory reserves ?法定公积Retained earnings ?未分配利润Accumulated other comprehensiveincome?累积其他综合所得Treasury shares?库存股票Total shareholders? equity?股东权益合计Equity?股东权益、所有者权益、净资产Shareholder?s EquityStockholder's EquityOwner's Equity?股东权益、所有者权益Total liabilities and shareholders? equity?负债和股东权益合计Capital and reserves attributable to the Company's equity holders?本公司权益持有人应占资本及储备Issued capital?已发行股本Share capital?股本Reserves?储备Cash reserves?现金储备Inerim dividend?中期股息Proposed dividend?拟派股息Proposed special dividend?拟派末期股息Proposed special dividend?拟派特别股息Proposed final special dividend?拟派末期特别股息Convertible bonds?可换股债券Shareholders? fund?股东资金四、现金流量表 STATEMENTS OF CASH FLOWSCash flow from operating activities ?经营活动产生的现金流Net cash provided by / (used in) operating activities经营活动产生的现金流量净额Net income /loss ?净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: ?净利润之现金调整项：Depreciation and amortization ?折1 日及摊销Addition of bad debt expense ?坏账增加数/ (冲回数)Provision for obsolete inventories ?存货准备Share-based compensation ?股票薪酬Deferred income taxes ?递延所得税Exchange loss ?汇兑损失Loss of disposal of property,plant and equipment?处置固定资产损失Changes in operating assets and liabilities: ?经营资产及负债的变化Trade accounts receivable ?应收账款Inventories ?存货Prepayments and other receivables ?预付款及其他应收款Accounts and bills payable ?应付账款及应付票据Accrued expenses and other payables ?预提费用及其他应付款Net cash provided by / （used in） operating activities?经营活动产生/ （使用）的现金Free cash flow?自由现金流Cash flow from investing activities?投资活动产生的现金流Net cash used in investing activities?投资活动产生的现金流量净额Purchases of property, plant and equipment ?购买固定资产Payment of lease prepayment ?支付预付租金Purchases of intangible assets ?购买无形资产Proceeds from disposal of property, plant and equipment处置固定资产所得Government grants received ?政府补助Equity in the income of investees?采权益法认列之投资收益Cash flow from financing activities ?筹资活动产生的现金流Net cash provided by financing activities筹资活动产生的现金流量净额Proceeds from borrowings ?借款所得Repayment of borrowings ?还款Decrease / （increase） in pledged deposits ?银行保证金（增加）/ 减少Proceeds from issuance of capital stock?股本发行所得Net cash provided by financing activities?筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents ?现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents ?现金及现金等价物的净（减少)/增加Cash and cash equivalents at the beginning of period?期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments (incl. financial assets)?金融资产投资 Investments inacquisitions?并购投资Net cash flow?现金流量净额。
流利说商务英语 Level 6 Unit 1 Part 1(三)Income Statement - 副本
流利说商务英语Level 6 Unit 1 Part 1(三)Income StatementIncome StatementAn income statement shows changes in a business's revenues and expenses over a certain time period.Items included in an income statement are revenue, cost of goods sold, gross profit, expenses, and net profit.RevenueRevenue is the income that a business receives.Revenue is usually generated from the sale of goods and services.A company's performance is measured based on how its revenue compares with its expenses.cost of goods soldCost of goods sold (COGS) is the cost that comes from the production of goods.This includes the cost of materials and direct labor costs used to produce the goods. For a bakery, the money spent on buying flour is considered as cost of goods sold. The newspaper industry has struggled in recent years to boost its revenue.Cost of goods sold includes the cost of materials and direct labor costs and excludes distribution costs and other indirect expenses.The mobile industry's revenue is projected to reach over 1 trillion dollars in 2020. Cost of goods sold includes material costs and labor.gross profitGross profit is the total profit made after deduct ing the cost of goods sold from sales.A company can increase its gross profit by increasing sales while maintaining or reducing cost of goods sold.expensesExpenses represent the amount of money a business spends besides the cost of goods sold.Common business expenses include employee wages, payment to suppliers, and office leases.Businesses try to cut expenses in order to increase their net profit.Net profit is the profit a company makes after subtract ing expenses from its gross profit.Companies can determine if they are successful or not by looking at their net profit. Our gross profit for the quarter amounted to7 million dollars.A start-up company may need to borrow a large sum of money to pay for its expenses. Annual net profit dropped 15% due to increased expenses.Although the company's gross profit is high,its net profit is low due to large expenses.A company's total costs are equal to the cost of goods sold plus expenses.。
商务英语1000必备单词 Unit 18： Income Statements 收益表
商务英语1000必备单词 Unit 18： Income Statements 收益表学习英语中词汇是一个基本的入门，针对不同阶段的人群，需要学习词汇也是不同的，而在商务交往中对于词汇量有着更高的要求，而收益表是商务中的重点，代表着盈利的多少，那么关于商务交往中关于收益表都有必备的哪些词汇呢 ?以下是小编给大家整理的商务英语1000必备单词 Unit 18 Income Statements 收益表，希望可以帮到大家Unit 18 Income Statements第18单元收益表allowanceWe want a promotion allowance of 15% of our total annual payment to La Fountaine.折让我们想在每年支付给拉芳丹系列的费用里享有15%的促销折让。
beginning inventoryThere was no beginning inventory.期初存货没有期初存货。
cost of goods soldDifferent sectors have different calculations for their cost of goods sold.销货成本不同的产业对销货成本有不同的计算方式。
depreciationDepreciation of machinery cost the company a lot of money last year.折旧去年该公司因机器折旧花了不了钱。
distributionI think we need to find ways of upgrading our distribution network.配销我想我们必须想办法改进我们的配销网。
freightThe basic model is listed for $8500 plus $250 freight.运费基础售价为8500美元外加250美元运费。
Income Statement (损益表)
Income Statement (损益表）Revenues (销售收入）-Cost of goods sold (COGS) （产品销售成本）= Gross Profit （毛利润）-Expenses （费用）= Earnings Before Tax （税前收益）-Tax （所得税）= Net Income （净收益）The purpose of firm is to earn income for investors through selling goods or providing services to customers. Income statement measures how muchincome is earned during a specific period, such as a year, a quarter, or a month.Outline of today’s lecture1. A typical income statement2.Definition of accounting period(会计期间）, Revenues, Expenses,Cost of Goods Sold, Earnings, and Net Income3.Cash accounting（收付实现制）and its inadequacies（不足）4.Accrual Accounting（权责发生制）and its strengths4.1 Revenue recognition, matching principle and expenserecognition（收入确认、配比原则和费用确认）4.2 Adjusting journal entries（调整会计分录）5.Expensing（费用化）versus capitalization （资产化）of expenditures6.Relations between income statement and balance sheet7.Time series and cross section analysis of income statement8.Earnings management examples9.P/E ratio（市盈率）and earnings-based market anomaliesCash AccountingRevenues: recognized at the time that cash is received Expenses: recognized at the time that cash is disbursedNote: Cash received from and disbursed （分发）to shareholders and creditors（债权人）is neither revenues nor expenses, and does not enter income statement under cash accountingAn example: A toy retailer starts business on November 1, 19x0, He pays two months rent on his store, $2,000, on that day, and also purchases and pay for $35,000 toys. However, he sells nothing in November. In December, he sells all the toys with a sales price of $40,000 and collects $5,000 in cashProblems with Cash Accounting1.Mismatch the cost of efforts (expenses) with theoutput of the efforts (revenues)2.Delay recognition of revenues3.Provide opportunities to manage earningsAccrual AccountingRevenue recognition: follow realization principle (实现原则）1) A firm has performed all, or most of, the services it expects to provide2) The firm has received cash or some other assets capable of reasonably precise measurement, such as account receivablesAccrual AccountingExpense recognition:a)When an asset is used directly to generate revenues, the usedasset becomes expense. E.g., sold books, the cost to purchase the sold books become COGS, a part of expenses.This is called matching principle（配比原则）of accounting. b)When an used asset is indirectly related to the current, and onlythe current, period revenues, we treat the used asset as expense.E.g., cash to pay for advertisement, salary for the CEO.c)When an asset is used to benefit both the current and the futureperiod, the benefit, nevertheless, not matter current or future,is hard to identify and measure, we treat the used asset as expense.E.g., cash used to pay research and development forpharmaceutical companies. This is conservative principle（稳健原则）of accounting.Adjusting Journal Entries Under Accrual Accounting Under accrual accounting, some journal entries are not explicitly related to a transaction. We makethese entries, adjusting journal entries, mostlikely at the end of an accounting period.There are four types of adjusting entries:1.Unearned revenue (客户预付款）2.Accrued Revenue（应计收入）3.Prepaid expense（预付费用）4.Accrued expense（应计费用）Unearned RevenueOn Sep. 1, 2002, although Guanghua received the cash, to it, the cash received is unearned revenue. That is,Guanghua has not provided you educational service yet.Guanghua’s journal entry:Dr. Cash $80,000Cr. Unearned Revenue (liability) $80,000On Dec. 31, 2002, after you have spent half a year at Guanghua to enjoy its superb service,Guanghua has earned one-fourth of the tuitions. Journal entry:Dr. Unearned Revenue $20,000Cr. Revenue $20,000Prepaid expenseOn Sep. 1, 2002, your account:Dr. Prepaid tuitions $80,000Cr. Cash $80,000On Dec. 31, 2002, youDr. Tuition expense $20,000Cr. Prepaid expense $20,000If you quit school on this day, you get $60,000 back from the school.The Final Stages of the Accounting Process (refer toa premier on accounting handout)On Dec. 31 of the year, the accountants finished all journal entries, posted to ledger (T-accounts), calculated thebalance （余额）of every ledger account, and did a trialbalance. Now she/he does adjusted journal entries, andthen posts to ledger again, and does an adjusted trialbalance.What she/he has in hands now is a list of accounts. Next:1)Prepare income statement2)Close income statement accounts to retained earningsaccount3)Prepare balance sheetQ.E.DExpensing vs. Capitalization of Expenditures1. A firm pays employeesalaries, we say the firmexpense employee salary 2.Expensed expenditures go toincome statement3.Expensed expenditures helpgenerate revenues in currentperiod4.If a firm expenses theexpenditure, currentearnings will be lower bythat amount 1. A firm buy a building, wesay the firm capitalize thebuilding as asset.2.Capitalized expenditures goto balance sheet3.Capitalized expenditureshelp generate revenues incurrent and future periods 4.If a firm capitalizes theexpenditure, currentearnings will not be loweredby that amountExpensing vs. Capitalization of ExpendituresBut life is not so simple and straightforward. Sometimes it is difficult to determine whether the expenditures benefitfuture periods, and if it benefits future periods, it isdifficult to determine which future period will benefit.Therefore, firms expense some expenditures that mayotherwise be capitalized. This is a conservative treatment of the expenditures by GAAP.1.Marketing expenditures2.Research and Development3.Stock optionsThe Worldcom scandalJune 26, 2002, Worldcom reports it overstated earnings by $3.8 billion in the past few years. It quickly asked forchapter 11 protectionWhat did they do? Capitalize expenditures that should have been expensed. That is, $3.8 billion should not be onbalance sheet, but go through income statement as expense. In 2001, the company reports earnings of 1.4 billion, which should have been a loss year.The relation between balance sheet and incomestatement1.Assets = Liabilities + Equity2.Equity = Contributed capital（股本）+ Retained Earnings(RE)3.Ending（期末余额）RE = Beginning （期初余额）RE + NetIncome –Dividends Income = Revenues –ExpensesA = L + Contributed capital + Beginning RE + (Revenues –Expenses) –DividendsTherefore, revenues increase assets and equityexpenses decreases assets and equityTime Series analysis of common-size incomestatementGrowth analysis of income statementA few items on I/S explained1.Cost of revenues = Cost of goods sold (COGS)2.Sales and Marketing3.Selling, general and administrative4.Product development5.Depreciation and amortization6.Operating income or income from operation7.Extraordinary item: unusual and infrequent Income9.Earnings per share-primary10.Earnings per share-diluted11.Earnings per share-end of year number of shares, or averagenumber of shares?12.Pro Forma earnings = As if earningsAOL 2000AOL 2000Earnings Management-WhyFor managers: earnings-based bonusFor shareholders: earnings-based bond covenant For the company:Better IPO price（新股上市发行价）Avoid government regulationAvoid paying employee high salariesEarnings Management-How Accelerate or delay revenues Accelerate or delay expensesTake one-time gains or charges: big bathEarnings management –Who gain, who lose? Enron caseWorldcom casePrice-to-earnings ratio –P/EP/E is a ready yardstick for valuationUse comparable firms’P/E to price IPO stocksP/E is a rough indicator of relative over-valuation or under-valuationAverage P/E ratio of all stocks on a market indicates the level of valuation of the marketCaveats（提醒）in using P/E in valuation1.Negative earnings can not be used in computingP/E2.Earnings contain transitory (临时的）items, or one-time items that drive P/E up or downtemporarily3.P/E ratio is meaningful only when earningscome from normal, repetitive operation4.In investing community, people use differentearnings to compute P/E, lag earnings, leadearnings, average earnings…Investing Motto “Financial Statement is like bikini, what it reveals is interesting, but what it conceals it vital.”Burton G. Malkiel <A random walk down wall strett>。
四大财务报表中英文对照
四大财务报表中英文对照《四大财务报表 Financial Statements》财务报表是反映企业财务活动及财务状况的重要工具，通常包括资产负债表、利润表、现金流量表和股东权益变动表。
四大财务报表在中文和英文中有如下对照：1. 资产负债表（Balance Sheet）资产负债表是一张表格，用来呈现企业在特定日期的资产、负债和股东权益的情况。
资产负债表的结构如下：资产 = 负债 + 股东权益Assets = Liabilities + Equity2. 利润表（Income Statement）利润表是用来展示企业在特定期间内的收入、成本和利润情况。
利润表主要包括营业收入、营业成本、营业利润和净利润等项目。
利润表的结构如下：营业收入 - 营业成本 = 营业利润Operating Revenue - Operating Expenses = Operating Income3. 现金流量表（Cash Flow Statement）现金流量表是用来汇总企业特定期间内的现金流入和现金流出情况，以及现金的净增加或净减少情况。
现金流量表主要包括经营活动、投资活动和筹资活动产生的现金流量情况。
现金流量表的结构如下：经营活动 + 投资活动 + 筹资活动 = 现金净增加Operating Activities + Investing Activities + Financing Activities = Net Cash Increase4. 股东权益变动表（Statement of Changes in Equity）股东权益变动表是用来展示企业在特定期间内股东权益的变动情况，包括股本、资本公积、留存收益等项目的增减情况。
股东权益变动表的结构如下：期初股东权益 + 净利润 - 分红 = 期末股东权益Beginning Equity + Net Income - Dividends = Ending Equity以上是四大财务报表中文和英文对照的介绍，这些财务报表对于企业及投资者来说非常重要，能够全面展现企业的财务状况和经营业绩。
incomes statement损益表
损益表(Income Statement)整备成本setup costs任何与零件或原料相关的成本。
整备成本包括在设置装配期间之新设备的成本、劳工的配置及用以测试新装配设施之产出（output）是否符合要求的零件或原料的成本。
这算是一种“生产准备就绪”（make ready to produce）的成本。
变动成本variable cost在会计方法上，直接因反应事业活动变化而变动的费用。
例如，原料成本会随着产品生产单位的数量变化而增减。
总变动成本会随着所生产的产品单位数增加而上升。
每单位产品的变动成本则维持不变。
总务及行政费用general and administrative expenses所有一般及行政活动相关之费用。
一般及行政费用包括下列数项：法规及稽核相关费用、办公室一般支出、办公室租金支出、办公室之水电支出及办公室设备支出及折旧。
以上项目出现在会计损益表之营运支出上。
毛利gross profit销售总额减销货成本（cost of goods sold）。
当毛利用百分比表达时，计算方式是用毛利除以销售总额，亦称之为毛利率。
损益表incomes statement用以决定公司净收益（net income）的正式报表，也被称为获利亏损表（profit and loss statement）。
每一家公司在其年报（annual report）中一定要把损益表包括进去。
损益表通常包含以下项目：销售额减：销货成本毛利润减：营运费用、销售费用，以及一般行政支出得自营运收益加：其他收益减：其他费用税前收益减：所得税提列准备持续营运收益非持续营运收益之收入或损失（税后）非常项目或累计效果扣除前之收益加或减：非常项目（税后）加或减：会计原则改变之累计效果（税后）净收益大多数的公司并没有完全依照这样的格式，如下表是惠普公司（Hewlett-Packard Company）1997年度的损益表：换句话说，与生产红球的原料有关之增额成本为2OOO美元。
Income Statement
1
Section Income Statement
Part 1 Workplace Spoken English
1. Follow the Samples
A：What is the income statement? B：It is also sometimes referred to as profit and loss statement. The
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3. Why don’t some businesses select to use a fiscal year which ends December, 31?
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9. subtotal ['sʌbtəʊtl]
n.
10. significant [sɪg'nɪfɪkənt]
a.
11. allowance [ə'laʊəns] n.
12. retail ['riːteɪl]
v.
13. complex ['kɒmpleks] a.
一致，符合 清淡的，不忙碌的 减去，扣掉 小计
重要的，有含义的 销售折让 零售 复杂的
Section Income Statement
7
Part 2 Intensive Reading
Income Statement
New Words and Special Terms
14. raw [rɔː]
a.
15. material [mətɪrɪəl]
大概 经营业绩 经营成果
会计报表术语中英文对照
会计报表术语中英文对照一、损益表INCOME STA TEMENTAggregate income statement 合并损益表Operating Results 经营业绩FINANCIAL HIGHLIGHTS 财务摘要Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Sales 销售额Turnover 营业额Cost of revenues 销售成本Gross profit 毛利润Gross margin 毛利率Other income and gain 其他收入及利得EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率EBITA 息、税、摊销前利润EBIT 息税前利润/营业利润Operating income（loss）营业利润/（亏损）Operating profit 营业利润Operating margin 营业利润率EBIT margin EBIT率（营业利润率）Profit before disposal of investments 出售投资前利润Operating expenses: 营业费用：Research and development costs （R&D）研发费用marketing expensesSelling expenses 销售费用Cost of revenues 营业成本Selling Cost 销售成本Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用Selling and distribution costs 营销费用/行销费用General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用Operating income（loss）营业利润/（亏损）Profit from operating activities 营业利润/经营活动之利润Finance costs 财务费用/财务成本Financial result 财务费用Finance income 财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失Government grant income 政府补助Other (expense) / income 其他收入/（费用）Loss before income taxes 税前损失Income before taxes 税前利润Profit before tax 税前利润Income taxes 所得税taxes 税项Current Income tax 当期所得税Deferred Income tax 递延所得税Interest income 利息收入Interest income net 利息收入净额Profit for the period 本期利润Ordinary income 普通所得、普通收益、通常收入Comprehensive income 综合收益、全面收益Net income 净利润Net loss 净损失Net Margin 净利率Income from continuing operations 持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益extraordinary gain and loss 特别损益、非常损益Gain on trading securities 交易证券收益Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests 少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值Gain on sale of assets 出售资产利得Intersegment eliminations 公司内部冲销Dividends 股息/股利/分红Deferred dividends 延派股利Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinaryequity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference 扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出Equity in earnings of affiliatesequity earnings of affiliates 子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Non-operating income 营业外收入Income taxes-current 当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred 递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest 所得税及少数股东权益前利润（亏损）Equity in the income of investees 采权益法认列之投资收益Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation 权益报酬Weighted Average Diluted Shares 稀释每股收益加权平均值Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失participation in profit 分红profit participation capital 资本红利、资本分红profit sharing 分红Employee Profit Sharing 员工分红（红利）Dividends to shareholders 股东分红（红利）Average basic common shares outstanding 普通股基本平均数Average diluted common shares outstanding 普通股稀释平均数Securities litigation expenses, net 证券诉讼净支出Intersegment eliminations 部门间消减ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率Equit ratio 产权比率Current ration (times) 流动比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率OA（Operating Assets）经营性资产OL（Operating Liabilites）经营性负债NBC(Net Borrow Cost) 净借债费用OI(Operating Income) 经营收益NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益NFO(Net Financial Owners) 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilites leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益SPREAD 差价RE(Residual Earning) 剩余收益二、资产负债表balance sheet 资产负债表aggregate balance sheet 合并资产负债表Assets 资产Current assets 流动资产Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets 金融资产Pledged deposits 银行保证金/抵押存款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables 预付账款、按金及其它应收款Total current assets 流动资产合计Tangible assets 有形资产Intangible assets 无形资产Investment properties 投资物业Goodwill 商誉Other intangible assets 其他无形资产Available-for-sale investments 可供出售投资Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets 固定资产Plant Assets 厂房资产Lease prepayments 预付租金Intangible assets 无形资产Deferred tax assets 递延税/递延税项资产Total assets 资产合计Liabilities 负债Current liabilities 流动负债Short-term bank loans 短期银行借款Current maturities of long-term bank loans 一年内到期的长期银行借款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Total current liabilities 流动负债合计Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 长期银行借款，减一年内到期的长期银行贷款Deferred income 递延收入Deferred tax liabilities 递延税Financial Net Debt 净金融负债Total liabilities 负债合计Commitments and contingencies 资本承诺及或有负债三、股东权益Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Accumulated other comprehensiveincome 累积其他综合所得Treasury shares 库存股票Total shareholders’ equity股东权益合计Equity 股东权益、所有者权益、净资产Sh areholder’s EquityStockholder's EquityOwner's Equity股东权益、所有者权益Total liabilities and shareholders’ equity负债和股东权益合计Capital and reserves attributable to the Company’s equity holders本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Inerim dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券Shareholders’ fund股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Deferred income taxes 递延所得税Exchange loss 汇兑损失Loss of disposal of property,plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Equity in the income of investees 采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净（减少）/ 增加Cash and cash equivalents at the beginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments （incl. financial assets）金融资产投资Investments in acquisitions 并购投资Net cash flow 现金流量净额。
Consolidation – income statements
Associate: company over which a Parent has significant influence, but not control
Holding 20% - 50%. This is known as significant influence
Where companies have sold goods between themselves, there will be unrealised profit if any of these goods are still held in inventory. This
unrealised profit needs removing from the profits of the supplying
exactly the same way as associates – ie. Under the equity accounting method.
Lecture example 4
adjustment for the sales and cost of sales, but there still needs to be adjustment for any unrealised profit. Irrespective of who is the supplying
company, the unrealised profit is deducted from the investment in the
Percentage holding can be anything and can be several joint owners
利润表INCOMESTATEMENT
利润表INCOMESTATEMENT利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome)汇兑损失(减汇兑收益)Exchange losses(minus exchange gains) 产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额T otal profit减：所得税Less：Income tax净利润Net profit资产负债表BALANCE SHEET资产ASSETS流动资产：CURRENT ASSETS现金Cash on hand备用金Pretty cash银行存款Cash in banks有价证券Marketable receivable应收票据Notes receivable应收帐款Accounts receivable减：坏帐准备Less：allowance for bad debts预付货款Prepayments-supplies内部往来Inter-company accounts其他应收款Other receivables待摊费用Prepaid and deferred expenses存货Inventories减：存货变现损失准备：Less：allowance on inventory reduction to market已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets|长期投资：LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year固定资产：FIXED ASSETS固定资产原价Fixed assets-cost减：累计折旧Less:amumulated depreciation固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease减：融资租入固定资产折旧Less：amumulated depreciation融资租入固定资产净值：Fixed assets-net value on financial lease 在建工程：CONSTRUCTION WORK IN PROCESS 在建工程Construction work in process☆无形资产INTANGIBLE ASSETS场地使用权Right to the use of a site工业产权及专有技术Industrial property right anf patents其他无形资产Other intangibles无形资产合计Total intangible assets其它资产OTHER ASSETS开办费Organization espenses筹建期间汇兑损失Exchange losses during organization period 递延投资损失Deferred investment losses递延税款借项Debit side of deferred tax其他递延支出Other deferred expuditures待转销汇兑损益Prepaid and deferred exchange loss其他递延借款Debit side of other deferred其他资产合计Total other Assets资产总计TOTAL ASSETS负债及所有者权LIABILITIES AND CAPITAL流动负债：CURRENT LIABILITIES短期借款Short term loans应付票据Notes payable应付帐款Accounts payable内部往来Inter-company accounts预收货款Items received in advance-supplies应付工资Accured payroll应交税金Taxes payable应付股利Dividendes payable其他应付款Other payables预提费用Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year 其他流动负债Other current liabilities流动负债合计Total current liabilities长期负债：LONG TREM LIABILITIES长期借款long term loans应付公司债Bouds payable应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项Accounts payable over a year长期负债合计：T otal long term liabilities其他负债：OTHER LIABILITIES筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains递延税款贷项Credit side of deferred tax其他递延贷项Credit side of other tax待转销汇兑收益Prepaid and deferred exchange profit其他负债合计Total other liabilities负债合计Total liabilities所有者权益Investor’s equity资本总额（货币名称及金额）Authorized capital(*___________)实收资本（外币金额期末数）Paid in capital(☆__________)其中Including中方投资（外币金额期末数）Chinese investments(☆__________)外方投资（外币金额期末数Foreign investments(☆__________)减：已归还投资Less: Returned investments资本公积Accumulation of capital公司拨入资金Funds from head office储备基金Reserve funds企业发展基金Expansion funds利润归还投资Investment returned with profit本年利润Current profit未分配利润Retained earnings货币换算差额Currency translation difference所有者权益合计T otal investor’s equity负债及所有者权益合计TOTAL LIABILITIES AND INVESTORS EQUITY附注：1.委托加工材料元; 2.受托代销商品元; 3.代管商品物资元;4.由企业负责的应收票据贴现元;5.租入固定资产元;6.本年支付的进口环节税金。
财务常用英文单词
财务英语入门：常用词汇简介财务是一门涉及资金、资产、负债、收入、费用等方面的学科，它需要使用一些专业的英文单词来表达和交流。
本文将介绍一些财务常用的英文单词，包括它们的中文含义、英文拼写和发音，以及一些相关的例句。
一、会计与会计理论会计（accounting）是一门记录、分析和报告经济活动的学科，它是财务的基础和核心。
会计有不同的分支，如财务会计（financial accounting）、管理会计（management accounting）、成本会计（cost accounting）等，它们各自有不同的目的和用户。
会计还有一些基本的概念和原则，如会计目标（accounting objectives）、会计假设（accounting assumptions）、会计要素（accounting elements）、会计原则（accounting principles）等，它们构成了会计的理论框架。
会计的主要产物是财务报表（financial statements），它们包括资产负债表（balance sheet）、损益表（income statement）、现金流量表（cash flow statement）等，它们向外部用户展示了企业的财务状况和业绩。
以下是一些会计与会计理论相关的英文单词和例句：accountant（会计员）：a person who is trained and skilled in accounting. 例句：She works as anaccountant for a big company.（她在一家大公司做会计员。
）accounting equation（会计等式）：an equation that shows the relationship between assets, liabilities and owner's equity. 例句：The accounting equation is: Assets = Liabilities + Owner's Equity.（会计等式是：资产 = 负债 + 业主权益。
Incomestement利润表英文版.docx
利润Nov-11表 (Income statement)会外年企 02表单位：人民币元MONETARY UNIT：CNY行次本年金额上年金额项目一、主营业务收入其中：出口产品（商品）销售收入减：主营业务成本其中：出口产品（商品）销售成本主营业务税金及附加二、主营业务利润（亏损以“- ”号填列）加：其他业务利润（亏损以“- ”号填列）减：营业费用管理费用财务费用其中：利息支出（减利息收入）汇兑损失（减汇兑收益）三、营业利润（亏损以“ - ”号填列）加：投资收益（亏损以“ - ”号填列）补贴收入营业外收入减：营业外支出四、利润总额（亏损以“ - ”号填列）减：所得税*少数股东损益加：* 未确认的投资损失（以“ +”号填列）五、净利润（亏损以“ - ”号填列）ITEMSⅠ. Revenue from main operationsIncluding: Revenue from export operationsLess: Cost of main operationsIncluding: Cost of export operationsTaxes and surcharge for main operationsⅡ. Profit/Loss from main operationsAdd: Profit/Loss from otheroperations Less: Operating expensesGeneral and administrativeexpenses Financial expensesIncluding: Interest expenses ( Less interest income )Exchange loss ( Less exchange gain )Ⅲ. Operating profit/lossAdd: Investment income/lossesRevenue fromsubsidiesNon-operating revenueLess: Non-operating expendituresⅣ. Income/Loss beforetax Less: Income taxMinority loss or profitLoss from investment not yet recognisedⅤ. Net income/lossLine No.This year amount Amount last year12,141,103.86242,053,920.39561087,183.471114155,341.35154,384,383.33527,823.761667,788.58171818-4,520,329.79-527,823.761922232527-4,520,329.79-527,823.7628293031-4,520,329.79-527,823.76补充资料Supplementary information：项目上年同期累计数本年累计数ItemCurrent year cumulativePrior year actual1、出售、处置部门或被投资单位所得收益Gain on sale and disposal of a department or an invested enterprise2、自然灾害发生的损失Losses arising from natural disaters3、会计政策变更增加（或减少）利润总额Increase/decrease in income before tax due to a change in accounting policy4、会计估计变更增加（或减少）利润总额Increase/decrease in income before tax due to a change in accounting estimate5、债务重组损失Losses arising from debt restructurings6、其他Others1。
T5_Income Statement 收益表 英文
Income Statement (Multi-step)
Gross profit, which is sometimes called gross margin, represents the profit that a company generates when considering only the sales price and the cost of the product sold. After gross profit is reported, operating expenses are listed. Operating expenses are the expenses that a company incurs during normal operations. Operating profit represents the profit that a company generates when considering both the cost of the inventory and the normal expenses incurred to operate the business.
These answers can be found in the Income Statement.
Income Statement
• Measures operating performance • Also called the Statement of Comprehensive Income • Reports revenues and expenses for the period • Bottom line is net income or net loss for the period
income statement
Income statementPrepared by：Dink Trading Co. Ltd Year of 2015Finance and accounting：02sheetAmount unit：yuan(rmb)一、1.营业总收入OVERALL SALES2.其中：营业收入Including: Sales from operations3.利息收入Interest income4.已赚保费Insurance premiums earned5. 手续费及佣金收入Handling charges and commissions income二、6.营业总成本OVERALL COSTS7.其中：营业成本Including: Cost of operations8.利息支出Interest expenses9.手续费及佣金支出Handling charges and commissions expenses10.退保金Refund of insurance premiums11.赔付支出净额Net payments for insurance claims12.提取保险合同准备金净额Net provision for insurance contracts13.保单红利支出Commissions on insurance policies14.分保费用Cession charges15. 营业税金及附加Sales tax and additions16. 销售费用Selling and distribution expenses17. 管理费用General and administrative expenses18. 研究与开发费research and development19. 财务费用Financial expenses20. 其中：利息支出Interest expense21. 利息收入Interest income22. 汇兑净损失（净收益以“-”号填列）Gain or loss on foreign exchange transactions (less exchange gain)23. 资产减值损失Impairment loss on assets24. 其他other25. 加：公允价值变动收益（损失以“-”号填列）Plus: Gain or loss from changes in fair values(loss expressed with "-")26. 投资收益（损失以“-”号填列）Investment income(loss expressed with "-")27. 其中：对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates(loss expressed with "-")28. 汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions s(loss expressed with "-")三、29. 营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS30. 加：营业外收入Plus: Non-operating profit31. 其中：非流动资产处置利得Gains from disposal of non-current assets32. 非货币性资产交换利得Gains from exchange of non-monetary assets33. 政府补助Government grant income34. 债务重组利得Gains from debt restructuring35. 减：营业外支出Less:Non-operating expenses36. 其中：非流动资产处置损失Including:Losses from disposal ofnon-current assets37. 非货币性资产交换损失Losses from exchange of non-monetary assets38. 债务重组损失Losses from debt restructuring四、39. 利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")40. 减：所得税费用Less: Income tax expenses五、41. 净利润（净亏损以“－”号填列）NET PROFIT (LOSS EXPRESSED WITH "-")42. 归属于母公司所有者的净利润Net profit belonging to parent company43. 少数股东损益Minority interest六、44. 其他综合收益OTHER CONSOLIDATED INCOME45. 以后将重分类进损益的其他综合收益Other comprehensive income that will be reclassified into the profit and loss46. 重新计算设定受益计划净负债或净资产的变动Thereinto: Remeasure the variation of net indebtedness or net asset of defined benefit plans.47. 权益法下在被投资单位不能重分类进损益的其它综合收益中享有的份额Share in other comprehensive income that cannot be classified into profit and loss under equity method.48. 以后将重分类进损益的其它综合收益Other comprehensive income that will be reclassified into the profit and loss.49. 权益法下在被投资单位将重分类进损益的其它综合收益中享有的份额Thereinto: 1. Share in other comprehensive income that will be classified into profit and loss under equity method50. 可供出售金融资产公允价值变动损益Changes in fair value through profit and loss of available-for-sale financial assets51. 持有至到期投资重分类为可供出售金融资Held-to-maturity investment reclassified into available-for sale financial assets52. 现金流量套期损益的有效部分Effective part of cash-flow hedge profit and loss53. 外币财务报表折算差额Balance arising from the translation of foreign currency financial statements54. 综合收益总额TOTAL CONSOLIDATED INCOME七、55. 归属于母公司所有者的综合收益总额Consolidated income belonging to parent company56. 归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders八、57. 每股收益：EARNINGS PER SHARE (EPS)58. 基本每股收益Basic EPS59. 稀释每股收益Diluted EPS。
常用会计英语词汇完整
常用会计英语词汇完整Introduction会计是一门涉及到财务数据处理和分析的重要学科，它在全球范围内都有广泛的应用。
掌握会计英语词汇是进行国际财务交流和专业沟通的必备技能。
本文将介绍一些常用的会计英语词汇，帮助读者更好地理解和运用这些术语。
1. Financial Statements（财务报表）Income Statement（损益表） - 一种用于报告某一特定时期的公司收入、费用和净利润的财务报表。
Balance Sheet（资产负债表） - 描述企业在特定日期的资产、负债和所有者权益的快照。
Cash Flow Statement（现金流量表） - 报告企业经营活动、投资活动和筹资活动的现金流量情况。
Statement of Shareholders’ Equity（股东权益变动表） - 展示了股东权益在特定时期内的变动情况，包括净利润、股东投入和股东取出的金额。
2. Accounting Methods（会计方法）Accrual Accounting（权责发生制） - 根据经济实际发生的权责将收入和支出划分到特定期间，无论与货币流动是否有关。
Cash Accounting（现金基准制） - 根据现金实际收入和支出的时间来记录收入和支出，忽略收入和支出的实际发生时间。
Double-Entry Bookkeeping（复式记账法） - 一种会计方法，每个交易都会同时在借方和贷方产生相等的金额。
Cost Accounting（成本会计） - 一种会计方法，用于计算和控制产品和服务的成本。
Forensic Accounting（法务会计） - 结合会计和调查技术，用于揭示和防止经济犯罪。
3. Financial Ratios（财务比率）Profit Margin（利润率） - 净利润与收入的比例，反映每销售单位产品或提供服务的利润水平。
Return on Investment (ROI)（投资回报率） - 投资获得的利润与投资成本的比例。
IncomeStatement–Single-step
Income Statement – Single-stepIncome StatementThe income statement is the first financial statement prepared. So, why do we prepare an income statement? An income statement is prepared to accurately report revenues and expenses for a business over a period in time. This means that the income statement reports all revenue and expense items from the beginning to end of a time period, usually a year.An income statement is the financial statement used to calculate net income. Net income, in the simplest format, is revenue – expenses.There are two common income statement formats. Single step and multiple step. Regardless of which method the company uses – the net income will be the same.We will talk about the single step income statement in this video. Another video will discuss the multiple step income statement.The single step income statement groups all revenue accounts together and all expense accounts together. There is only one subtotal for each category.Here’s an example of a single step inc ome statement. Notice how all the revenues are grouped together and all expenses are group together.When preparing the single step income statement follow these steps. Step 1 – prepare the heading. Step 2 – list all revenues and total. Step 3 – list all expenses and total and Step 4 – calculate net income. Let’s look at the steps in detail.Step 1 – Record the statements heading. Notice that the heading includes the name of the company, the name of the statement – income statement, and the time period, for the year ending December 31, 2008. Remember that and income statement always represents a period of time which is why the income statement includes for the year or for the month.In step 2, list all of the revenue items and total. In addition to nets sales, revenue items also include interest revenue and any gains on sale of assets.Step 3 – list all expense items and total. Expenses include cost of goods sold, selling, general and administrative, and losses from disposal of assets.In the last step, calculate Net Income. Remember that net income is Revenue – expenses.So remember these four steps when preparing a single step income statement. Step 1 – prepare the heading. Step 2 – list all revenues and total. Step 3 – list all expenses and total and Step 4 – calculate net income。
IncomeStatement损益表PPT课件
In the Multiple-step Form, the content of Income Statement is divided into some items, which generating some interim（中间的） information and the net incomes can be computed through several steps.
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Components of Income Statement
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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).
CONTENTS
1.What Is an Income Statement? 2.What is Income Statement used for? 3.the components of income statement
英文版的利润表
英文版的利润表以下是一份英文版的标准利润表（Income Statement）样本，注意不同公司可能对项目的具体描述和排序有所不同，这里提供的是一个一般性的例子：Income StatementFor the Year Ended [日期]Revenue•Sales: $XXX,XXX•Other Income: $X,XXX•Total Revenue: $XXX,XXXCost of Goods Sold•Cost of Goods Sold: $(XX,XXX)Gross Profit•Gross Profit: $XXX,XXXOperating Expenses•Selling Expenses: $(XX,XXX)•General and Administrative Expenses: $(XX,XXX)•Research and Development Expenses: $(XX,XXX)•Other Operating Expenses: $(X,XXX)•Total Operating Expenses: $(XXX,XXX)Operating Income (Loss)•Operating Income (Loss): $X,XXXNon-Operating Income (Expenses)•Interest Income: $X,XXX•Interest Expenses: $(X,XXX)•Other Non-Operating Income (Expenses): $(X,XXX)•Total Non-Operating Income (Expenses): $(X,XXX)Net Income Before Tax•Net Income Before Tax: $XX,XXXIncome Tax Expense (Benefit)•Income Tax Expense (Benefit): $(X,XXX)Net Income•Net Income: $XX,XXX请注意，上述利润表的数字和项目仅供示例，实际的利润表内容可能因公司的业务性质和会计准则的不同而有所变化。