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1、IncomeStatemen（损益表）CONTENTS1.WhatIsanIncomeStatement?2.WhatisIncomeStatementusedfor?3.thecomponentsofincomestatement4.summaryIncomeStatementAnincomestatementisasummaryoftherevenueandtheexpensesforaspecificperiodoftime,usuallyamonthorayear.Reports：changeinfinancialcon
2、ditionYouuseincomestatementtotrackrevenuesandexpensessothatyoucandeterminetheoperatingperformanceofyourbusinessoveraperiodoftime.IncomeStatementIncomestatementisdesignedtoportraytheoperatingresultsforaperiodoftime.Back1.Revealacompany'sprofitability,determinetheopera
3、tingperformanceofyourbusinessoveraperiodoftime.2.Findoutwhatareasoftheirbusinessareoverbudgetorunderbudget.3.Unexpectedexpenditurescanbemadeclear.4.Trackdramaticincreasesinproductreturnsorcostofgoodssoldasapercentageofsales.5.Determineincometaxliability.WhatisIncomeS
4、tatementusedfor?BackthecomponentsofincomestatementSingle-stepFormMultiple-stepFormComponentsofIncomeStatementSingle-stepform（单步式利润表）---Itgathersalltherevenuetogether,thendeductsalltheexpensesfromtherevenuetogetnetincome.ComponentsofIncomeStatementSingle-stepFormXYZCO
5、MPANYIncomeStatementForTheYearEndedDecember31,2008RevenueNetsales$50,000Interestincome3,000Investmentrevenue15,000TotalRevenues$68,000ExpensesCostofgoodssold$30,000Sellingexpenses5,000Generalandadministrativeexpenses3,200Interestexpense200Incometaxes3,000Totalexpense
6、s$41,400NetIncome$26,600Backtotalrevenues–totalexpenses=netincomeComponentsofIncomeStatementMultiple-stepform（多步式利润表）---Itpresentsgrossprofits,operatingincome（营业收入）,operatingincomebeforetaxes（税前收益）,andnetincome（净收入）.IntheMultiple-stepForm,thecontentofIncomeStatementi
7、sdividedintosomeitems,whichgeneratingsomeinterim（中间的）informationandthenetincomescanbecomputedthroughseveralsteps.CostofGoodsSoldGrossProfit=--Incomefromoperations=NetSalesGeneralOperatingExpensesExtraordinaryIncomeEarningsBeforeInterestandTax(EBIT)（息税前利润)=Incomefromo
8、perations+OtherIncome+-NetProfitAfterTaxes(NPAT)(税后净利润)=EarningsBeforeInterestandTax(EBIT)-Dividends(股利)RetainedEarnings（留存收益）=-Tax
