Income statements · 损益表
| English | 中文 | Pinyin · 拼音 |
|---|---|---|
| income statement/ˈɪŋkʌm ˈsteɪtmənt/ | 损益表 | sǔn yì biǎo |
| revenue/ˈrevənjuː/ | 收入 | shōu rù |
| cost of sales/kɒst ɒv seɪlz/ | 销售成本 | xiāo shòu chéng běn |
| gross profit/ɡrəʊs ˈprɒfɪt/ | 毛利润 | máo lì rùn |
| expenses/ekˈspensɪz/ | 费用 | fèi yòng |
| lenders/ˈlendəz/ | 放贷方 | fàng dài fāng |
Did it make a profit?
- At the end of the year, every business asks: did we make a profit?
- The income statement 损益表 answers it, by setting revenue 收入 against costs.
它盈利了吗?
- 在一年结束时,每个企业都问:我们盈利了吗?
- 损益表(income statement)通过对照收入和成本来回答它。
Financial statements flow · 财务报表流程
See how business events become the statements users read. · 了解商业事件如何转化为用户阅读的报表。
Revenue is 200 and cost of sales is 130. What is the gross profit? · 收入为200，销货成本为130。毛利润是多少？
Gross profit = 200 − 130 = 70. · 毛利润 = 200 − 130 = 70。
Gross profit is 70 and expenses are 45. What is the profit? · 毛利润为70，费用为45。净利润是多少？
Profit = 70 − 45 = 25. · 净利润 = 70 − 45 = 25。
Revenue minus cost of sales gives ______ profit. · 收入减去销售成本得出______利润。
Gross profit, before expenses are deducted. · 毛利润，在扣除费用之前。
From revenue to profit
- Revenue is the money from sales.
- Revenue − cost of sales 销售成本 = gross profit 毛利润.
- Gross profit − expenses 费用 = profit (for the period).
Worked example. Revenue 150, cost of sales 90 → gross profit = 60. Expenses 35 → profit = 60 − 35 = 25.
An income statement falls from revenue to the profit for the year
从收入到利润
- 收入(revenue)是来自销售的钱。
- 收入 − 销售成本 = 毛利(gross profit)。
- 毛利 − 费用 = 利润(在那个期间)。
例题。 收入 150,销售成本 90 → 毛利 = 60。费用 35 → 利润 = 60 − 35 = 25。
一份损益表从收入下降到当年的利润
Cost of sales is: · 销货成本是：
Cost of sales is the direct cost of producing the goods sold. · 销货成本是生产已售商品的直接成本。
Cost of sales and expenses
- Cost of sales: the direct cost of the goods sold (materials, making them).
- Expenses: other running costs (rent, salaries, marketing).
销售成本和费用
- 销售成本(cost of sales):售出商品的直接成本(材料、制造它们)。
- 费用(expenses):其他运营成本(租金、薪水、营销)。
Gross profit is the final profit after all costs are deducted. · 毛利润是在扣除所有成本后的最终利润。
Expenses must still be taken off gross profit to get the real profit. · 必须从毛利润中扣除费用才能得到真实利润。
Who uses it
- Owners check the profit; lenders 放贷方 judge whether they'll be repaid; managers plan ahead.
Gross profit is not the final profit. Gross profit only takes off the cost of sales. The expenses (rent, wages, etc.) must still be deducted to get the real profit.
谁使用它
- 所有者检查利润;贷方判断他们是否会被偿还;经理提前计划。
毛利不是最终利润。 毛利只减去销售成本。费用(租金、工资等)仍必须被扣除才能得到真正的利润。
You've got it
- revenue − cost of sales = gross profit
- gross profit − expenses = profit for the period
- the income statement shows whether the business made a profit, and is read by many stakeholders
你掌握了
- 收入 − 销售成本 = 毛利
- 毛利 − 费用 = 利润(在那个期间)
- 损益表显示企业是否盈利,并被许多利益相关者阅读