Last week we talked about the Profit and Loss statement which is a report of the revenue and expense accounts.
在上一周我们讨论了对收入费用账目作出报告的损益表。
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。
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。
A fund incurs brokerage costs when it buys and sells securities. These costs are not included in the expense ratio, but separately listed in annual reports or statement of additional information.
基金买卖证券需付经纪佣金,但这项费用并不包括在费用比率内,只可见于基金年报或其它文件中。
Similarly, insurance premium paid for any part of the next financial year will not go to the expense in the income statement.
同样的,' '。'非'。' '属本会计年度的预付租金或预付保险费应以' '。
Some other balance sheet and income statement items are supposed to be a fixed proportion of sales, such as COCS, SG&A expense, cash, inventory, depreciation, interest, tax and so on.
其他一些资产负债表和利润表项目都应该是销售,如COCS,SG&A费用,现金,存货,折旧,利息,税收等方面的固定比例。
Some other balance sheet and income statement items are supposed to be a fixed proportion of sales, such as COCS, SG&A expense, cash, inventory, depreciation, interest, tax and so on.
其他一些资产负债表和利润表项目都应该是销售,如COCS,SG&A费用,现金,存货,折旧,利息,税收等方面的固定比例。
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