收益表亦称“损益表”、“损益计算书”。反映会计期间的收入、支出及净收益的会计报表。收益表的编制以收入与费用的配比原则为基础，即将某一会计期间的营业收入与应由当期收入摊销的费用 (包括非常项目和非营业损益净额) 相配比，以正确决定当期的净收益。收益表内各项目的排列顺序依采用的报表格式而不同。常见的收益表的格式有多步式和单步式。多步式的收益表是先从销货收入减去销售成本算出销售毛利; 再从销售毛利中减去营业费用得营业净收益，用营业净收益加营业外收入，减营业外损失得税前净收益，从税前净收益中减去所得税最后求得净收益。单步式的收益表是将本期所有的项目分为收入和费用两部分，各种收入之和减去所有费用一次得出净收益。
收益表 [shōu yì biǎo]
网络释义专业释义
... income spectrum 入息组别 income statement 入息表；收入表；收益表 income tax 入息税；所得税 ...
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短语
留存收益表 [会计] statement of retained earnings ; statement of retained income ; retained earnings statement ; statement of retained earning
合并收益表 combined income statement ; consolidated income statement ; consolidated income sheet
全面收益表 Statement of comprehensive income ; Comprehensive Income Statement
报告式收益表 [会计] report form of income statement
边际收益表 [会计] marginal income statement
分步收益表 multiple-step income statement
即留存收益表 The statement of retained earnings
标准收益表 [会计] standard income statement
部分收益表 [会计] partial income statement
双语例句原声例句
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收益表能反映企业的获利能力。
An income statement can indicate the profitability of the business.
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多步式收益表的编制涉及到一系列的步骤。
The preparation of a multi-step income statement involves a series of steps.
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美联储应该公开它的资产负债表、收益表，可能还有最重要的现金流量表。
The Fed should make public its balance sheet, income statement, and perhaps most importantly its cash flow statement.
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But the law--the SEC requires that they at least present the standard earnings definitions for all these things Now another--let me just mention off balance sheet accounting.
不过,证交会规定他们至少要披露,各项收益标准定义,另一个内容,表外业务会计核算
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