Income Statement(损益表).ppt 16页

'IncomeStatemen（损益表） CONTENTS1.WhatIsanIncomeStatement?2.WhatisIncomeStatementusedfor?3.thecomponentsofincomestatement4.summary IncomeStatementAnincomestatementisasummaryoftherevenueandtheexpensesforaspecificperiodoftime,usuallyamonthorayear.Reports：changeinfinancialcondition Youuseincomestatementtotrackrevenuesandexpensessothatyoucandeterminetheoperatingperformanceofyourbusinessoveraperiodoftime.IncomeStatementIncomestatementisdesignedtoportraytheoperatingresultsforaperiodoftime.Back 1.Revealacompany"sprofitability,determinetheoperatingperformanceofyourbusinessoveraperiodoftime.2.Findoutwhatareasoftheirbusinessareoverbudgetorunderbudget.3.Unexpectedexpenditurescanbemadeclear.4.Trackdramaticincreasesinproductreturnsorcostofgoodssoldasapercentageofsales.5.Determineincometaxliability.WhatisIncomeStatementusedfor?Back thecomponentsofincomestatementSingle-stepFormMultiple-stepFormComponentsofIncomeStatement Single-stepform（单步式利润表）---Itgathersalltherevenuetogether,thendeductsalltheexpensesfromtherevenuetogetnetincome.ComponentsofIncomeStatement Single-stepFormXYZCOMPANYIncomeStatementForTheYearEndedDecember31,2008RevenueNetsales$50,000Interestincome3,000Investmentrevenue15,000TotalRevenues$68,000ExpensesCostofgoodssold$30,000Sellingexpenses5,000Generalandadministrativeexpenses3,200Interestexpense200Incometaxes3,000Totalexpenses$41,400NetIncome$26,600Backtotalrevenues–totalexpenses=netincome ComponentsofIncomeStatementMultiple-stepform（多步式利润表）---Itpresentsgrossprofits,operatingincome（营业收入）,operatingincomebeforetaxes（税前收益）,andnetincome（净收入）.IntheMultiple-stepForm,thecontentofIncomeStatementisdividedintosomeitems,whichgeneratingsomeinterim（中间的）informationandthenetincomescanbecomputedthroughseveralsteps. CostofGoodsSoldGrossProfit=--Incomefromoperations=NetSalesGeneralOperatingExpenses ExtraordinaryIncomeEarningsBeforeInterestandTax(EBIT)（息税前利润)=Incomefromoperations+OtherIncome+ -NetProfitAfterTaxes(NPAT)(税后净利润)=EarningsBeforeInterestandTax(EBIT)-Dividends(股利)RetainedEarnings（留存收益）=-TaxesInterestExpense ComponentsofIncomeStatementNetSales(净销售额)$50,000CostofGoodsSold(销售货物的成本)30,000Grossprofit(毛利润)$20,000OperatingExpensesSellingexpenses:(销售费用)Wagesandsalaries(工资、薪金)$2,200Materialsandsupplies(材料和供给)500Depreciationexpenses(折旧费)1,000Totalsellingexpenses$3,700XYZCOMPANYIncomeStatementForTheYearEndedDecember31,2008multiple-step(continued) ComponentsofIncomeStatementAdministrativeexpenses:(行政费用)Wagesandsalaries$2,800Depreciationexpenses600Otheradministrationexpenses500Totalotheradministrationexpenses$3,900Totaloperatingexpenses$7,600Incomefromoperations$12,400OtherRevenuesandGains:(其他收入和收益)Rentalrevenue(租金收入)$200OtherExpensesandLosses:(其他费用和损失)Interestexpense300Incomebeforeincometax(税前收益)$12,300Incometax(所得税)4,920Netincome()$7,380 BriefSummary1.IncomeStatementisasummaryofacompany’sprofitorlossduringanyonegivenperiodoftime.2.Theincomestatementtraditionallyhasbeenpreparedineithersingle-stepformormultiple-stepform.3.Incomestatementispreparedaccordingtotheamountsoccurredonrevenuesandexpensesledger(accumulatedamountsareincluded). ThankYou!'