IncomeStatement損益表學習教案

1、會計學1IncomeStatement損益表損益表1.What Is an Income Statement? 2.What is Income Statement used for? 3.the components of income statement4.summary第1頁/共16頁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頁/共16頁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頁/共16頁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頁/共16頁the components of income statementSingle-step FormMultiple-step Form第5頁/共16頁第6頁/共16頁 Single-step Form XYZ COMPANY Income Statement For The Year Ended December 31, 2008Back total revenues total expenses = net income第7頁/共16頁 Multiple-step form（多步式利潤表）-It presents gross profits, oper

5、ating income（營業(yè)收入）, operating income before taxes（稅前收益）, and net income（凈收入）.第8頁/共16頁 Cost of Goods Sold Gross Profit=-Income from operations=Net SalesGeneral Operating Expenses第9頁/共16頁Extraordinary Income Earnings Before Interest and Tax (EBIT) （息稅前利潤)= Income from operations +Other Income +第10頁/共1

6、6頁-Net Profit After Taxes (NPAT)(稅后凈利潤稅后凈利潤) = 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頁/共16頁XYZ COMPANYIncome Statement For The Year Ended December 31, 2008(continued)第12頁/共16頁第13頁/共16頁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