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1、CONTENTS1.What Is an Income Statement?2.What is Income Statement used for?3.the components of income statement4.summary第1页/共16页Income StatementAn income statement is a summary of the revenue and the expenses for a specific period of time,usually a month or a year.Reports：change in financial conditio
2、n第2页/共16页You use income statement to track revenues and expenses so that you can determine the operating performance of your business over a period of time.Income Income StatementStatementIncomestatementis designed to portray the operating results for a period of time.Back第3页/共16页1.Reveal a companys
3、 profitability,determine the operating performance of your business over a period of time.2.Find out what areas of their business are over budget or under budget.3.Unexpected expenditures can be made clear.4.Track dramatic increases in product returns or cost of goods sold as a percentage of sales.5
4、.Determine income tax liability.What is Income Statement used for?Back第4页/共16页the components of income statementSingle-step FormMultiple-step FormComponents of Income StatementComponents of Income Statement第5页/共16页 Single-step form（单步式利润表）-It gathers all the revenue together,then deducts all the exp
5、enses from the revenue to get net income.Components of Income StatementComponents of Income Statement第6页/共16页 Single-step Form XYZ COMPANY Income Statement For The Year Ended December 31,2008Back total revenues total expenses=net income第7页/共16页Components of Income StatementComponents of Income State
6、ment Multiple-step form（多步式利润表）-It presents gross profits,operating income（营业收入）,operating income before taxes（税前收益）,and net income（净收入）.In the Multiple-step Form,the content of Income Statement is divided into some items,which generating some interim（中间的）information and the net incomes can be compu
7、ted through several steps.第8页/共16页 Cost of Goods Sold Gross Profit=-Income from operations=Net SalesGeneral Operating Expenses第9页/共16页Extraordinary Income Earnings Before Interest and Tax (EBIT)（息税前利润)=Income from operations+Other Income+第10页/共16页-Net Profit After Taxes(NPAT)(税后净利润)=Earnings Before
8、Interest and Tax (EBIT)-Dividends(股利)Retained Earnings （留存收益）=-TaxesInterest Expense第11页/共16页Components of Income StatementComponents of Income StatementXYZ COMPANYIncome Statement For The Year Ended December 31,2008multiple-step(continued)第12页/共16页Components of Income StatementComponents of Income
9、Statement第13页/共16页Brief Summary1.Income Statement is a summary of a company s profit or loss during any one given period of time.2.The income statement traditionally has been prepared in either single-step form or multiple-step form.3.Income statement is prepared according to the amounts occurred on revenues and expenses ledger(accumulated amounts are included).第14页/共16页第15页/共16页感谢您的观看！第16页/共16页