第四讲 损益（利润）表.pdf

第四讲损益（利润）表  损益表汇报的内容是在一个期间内，企 业运做资产负债表上的经济资源为股东 创造新财富的业绩。  盈余信息的重要性  资产负债表与损益表的联系 1 Income Statement Revenues (Net Sales) Less: Cost of goods sold (COGS) = Gross Profit Less: Expenses = Operating Income (OI) Add: Other Income = Income Before Interest and Taxes (EBIT) Less: Net Interest =Income Before Taxes (EBT) Less: Tax = Net Income (NI) 2 Income Statement  The purpose of firm is to earn income for investors through selling goods or providing services to customers. Income statement measures how much income is earned during a specific period, such as a year, a quarter, or a month. 3 4 Definitions Revenue Revenues are inflows of net assets(assets less liabilities) from selling goods or providing services Gain/Loss Sometimes a firm engages in unusual, non-operating activities and makes or loses some money. Assets inflows/outflows as a result of such activities are called gains or losses. Expenses Expenses measures the net assets that a firm consumes in the process of generating revenues Cost of Goods If a firm buy and sell, or produce and sell, products, the net Sold assets that directly go into the products sold, are called cost of goods sold. Net Income Also called bottom line, it is the difference between all revenues and gains, and all costs of goods, expenses and losses. Earnings On income statement, before we reach bottom line net income, some intermediary