西方财务会计培训教材(英文版)(ppt 64页).ppt

;Understand the uses and limitations of an income statement. Prepare a single-step income statement. Prepare a multiple-step income statement. Explain how to report irregular items. Explain intraperiod tax allocation. Identify where to report earnings per share information. Prepare a retained earnings statement. Explain how to report other comprehensive income.;Elements Single-step Multiple-step Condensed income statements;Evaluate past performance.;Companies omit items that cannot be measured reliably.;Companies have incentives to manage income to meet or beat Wall Street expectations, so tha