There are two basic financial reports in the western developed country: one is income statement or profit and loss statement, the other is balance sheet.
在西方发达国家有两种财务报表是最基本的：一种是收入报表或盈亏报表，另一种是资产负债表。
The table is the income and expense statement of ABC Company over a span of 5 years from Jan. 2002 to Jan. 2007.
该图表是ABC公司2002年1月至2007年1月五年间的收入与支出明细。
Avoid using historical rates in the income statement (or make sure the total net profit is converted at average rate).
避免在利润表中使用历史汇率(或确保净利润总计以平均汇率转换)。
The revenue section is typically the simplest part of the income statement.
收入部分是收入损益表中特别简单的一部分。
If it is only "available for sale" it is marked to market on the balance sheet, but losses are not recognised in the income statement.
如果它只是“可供出售”，就只按市价在财务报表上调整，其损失不必在损益表里加以确认。
Each of the three main elements of the income statement is described below.
下面将逐个介绍收入损益表的这三项要素。
You start with your Net Income number from your Income Statement for the year. Let’s say that number is $1mm of positive net income.
你从当年损益表上的净利润数字开始，比如净利润是正的1百万美元。
So studying the issue of income statement improving is with realistic significance.
因此，研究收益报告改进问题是具有现实意义的。
Their average income in the US is about $ 87,400.00 much less than that of some other jobs. However, Tony Lee, publisher of the report said in a statement
软件工程师在美国的平均收入是87400美元，远低于其他某些职业。
The income statement report is that can be built using the excel add-in link.
损益表报告可以使用Excel中的加载项链接来创建。
Most companies have a Finance Department whose job is to keep track of all of the income and expenses and prepare the company profit and loss statement and balance sheet.
大多数公司都有财务部，他们的工作是记录所有的收入和支出以及准备公司的利润亏损表和资产负债表。
A debit balance account which is offset against revenue in the revenue section of the income Statement. Examples include sales Discounts and sales returns and Allowances.
收入抵减帐户是一种借方余额帐户，它抵减收益表中收入部分的收入。例如销售折扣、销售退回和折让。
An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period.
利润表是指反映企业在一定会计期间的经营成果的会计报表。
The index of income is the accounting information that financial statement users especially investors care about most.
收益指标是财务报表使用者特别是投资人最为关心的会计信息。
Many financial novices don't know the relationship between the Income Statement and the Balance Sheet. That relationship is vital to understand.
许多初学经济的人都弄不清收入表和资产负债表间的联系，而这种联系对于理解它们却是至关重要的。
The account debited in the entry, income Taxes expense, is an expense account that usually appears as the very last deduction in the income statement.
在这个分录中借记的账户-所得税费用，是一个费用账户，在收益表中往往作为最后一个减项出现。
One important distinction between the income statement and the balance sheet is that between stocks and flows.
损益表和资产负债表的一个重要区别在于贮备和流动。
In our country, it is also a necessary problem to adjust the recent profit statement and to change the reporting pattern of the part of the income which is not included in the income statement.
在我国，对现有利润表进行调整，改变绕过利润表部分损益的披露方式也成为必须研究的问题。
For example, the predictive value of the income statement is enhanced if unusual, abnormal and infrequent items of income or expense are separately disclosed.
例如，如果分别揭示非常、异常和非经常性的收益和费用项目，就可以提高收益表的预测价值。
If yours is a going concern, include at the very least a 12-month trailing income statement, balance sheet and cash flow statement.
如果你的情况是”持续经营”，那么把最近12个月的跟踪收入清单、平衡表，现金流量表包含进去。
If there is a debit balance in the cash over and short account at the end of the fiscal period it is an expense and may be included in "miscellaneous expense" on the income statement.
如果现金溢缺账户在会计期末有借方余额，是费用，在收益表上可以包括在“杂项费用”中。
Man's face is his life resumes, the woman's face is her life income statement.
男人的脸是他的人生履历表，女人的脸是她的人生损益表。
The single-step statement is another format of income statement which groups all revenues together and then lists and deducts all expenses together without drawing any intermediate subtotals.
单步式利润表是利润表的另外一种形式，它是把所有的收入项列示在一起，然后一次性地扣减所有的费用项，没有中间汇总额。
The revenue should be recognized and reported in the income statement when the timing of revenue is reasonably determinable and the earnings process is completed.
当收入的时机能够合理地确定，盈利过程已经完成时，收入就应在收益表中加以确认和报告。
In the general ledger, it is desirable to have the accounts in the same sequence as in the balance sheet and income statement.
在总分类账中，账户的排序最好与资产负债表和收益表的排序一样。
What is the preparation of the income statement?
利润表的编制方法是什么？
An important feature of the income statement is the fact that returns allowances, and most discounts are offsets to gross sales.
利润表的一个重要特征是销售退回、折让以及折扣要从总销售额中予以递减。
Under the indirect approach of statement of cash flows, adjusting net income to determine cash flows from operating activities is the main character.
现金流量表间接法部分的主要编制特色是将净利润调节为经营活动现金流量。
The basic theories about the balance sheet liability method and the income statement liability method are both from the owner's equity theories, but the emphasis is different.
资产负债表债务法和损益表债务法的理论基础都是业务权益理论，但侧重点不同。
The basic theories about the balance sheet liability method and the income statement liability method are both from the owner's equity theories, but the emphasis is different.
资产负债表债务法和损益表债务法的理论基础都是业务权益理论，但侧重点不同。
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