IncomeStatement损益表学习教案

1、会计学1IncomeStatement损益表损益表1.What Is an Income Statement? 2.What is Income Statement used for? 3.the components of income statement4.summary第1页/共16页An income statement is a summary of the revenue and the expenses for a specific period of time, usually a month or a year.第2页/共16页You use income statement

2、 to track revenues and expenses so that you can determine the operating performance of your business over a period of time.Incomestatementis designed to portray the operating results for a period of time.Back第3页/共16页1.Reveal a companys profitability, determine the operating performance of your busin

3、ess over a period of 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 us

4、ed for?Back第4页/共16页the components of income statementSingle-step FormMultiple-step Form第5页/共16页第6页/共16页 Single-step Form XYZ COMPANY Income Statement For The Year Ended December 31, 2008Back total revenues total expenses = net income第7页/共16页 Multiple-step form（多步式利润表）-It presents gross profits, oper

5、ating income（营业收入）, operating income before taxes（税前收益）, and net income（净收入）.第8页/共16页 Cost of Goods Sold Gross Profit=-Income from operations=Net SalesGeneral Operating Expenses第9页/共16页Extraordinary Income Earnings Before Interest and Tax (EBIT) （息税前利润)= Income from operations +Other Income +第10页/共1

6、6页-Net Profit After Taxes (NPAT)(税后净利润税后净利润) = Earnings Before Interest and Tax (EBIT) -Dividends(股利股利) Retained Earnings （留存收益）（留存收益）=-TaxesInterest Expense第11页/共16页XYZ COMPANYIncome Statement For The Year Ended December 31, 2008(continued)第12页/共16页第13页/共16页Brief Summary1.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