Conversion of the Income Statement and Historical rates.
利润表和历史汇率的转换。
In Section 3, I perform a similar analysis of the evolution of the income statement of Banks.
在第3节，我运行银行的收入陈述的进化的一项相似的分析。
The income statement account usually want to be reflect by their monthly total or by the year-to-date.
损益表账户通常反映月份合计或年初至今的信息。
The income statement provides information about resources, but not exactly cash, provided by operations.
利润表提供的经营活动的资源信息，而不是确切的现金。
So you may have to create column identifier for the income statement period information (i.e. Monthly amounts).
因此损益表内的信息中需创建列标识符(即每月金额)。
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。
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 income statement shows a company's revenues and expenses over a specific time frame such as three months or a year.
收入损益表会显示公司在某一时期内(三个月或者一年)的收支情况。
An item that satisfies the definition and recognition criteria of revenue shall be included in the income statement.
符合收入定义和收入确认条件的项目，应当列入利润表。
An item that satisfies the definition and recognition criteria of expenses shall be included in the income statement.
符合费用定义和费用确认条件的项目，应当列入利润表。
For the same reasons, we prefer to value stocks and the overall market as "far down" the income statement as possible.
鉴于同样的理由，我们更喜欢尽可能地“深入”到收入报表里，去确定各种股票和整个市场的价值化。
As I explained in the Income Statement post, revenues are recognized as they are earned, not necessarily when they are collected.
正如我在损益表中所解释，收入予以确认的时点是被赚取的时刻，并不是收取的时刻。
All other subsequent expenditures are charged to the income statement during the financial period in which they are incurred.
所有其他后续支出于发生时计入当期损益。
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' '。
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。
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。
Items of the income statement should be arranged according to the formation and distribution of profit, and shall be shown item by item.
损益表的项目，应当按利润的构成和利润分配各项目分项列示。
Non-operating income and non-operating expenses shall be accounted for separately and separately disclosed in the income statement.
其中，由于非常原因造成的净损失，计入营业外支出。
An alternative method, called the income statement approach, focuses upon estimating the uncollectible accounts expense for the period.
另一种办法叫损益表法，重点放在预估当期的坏账损失上。
These gains or losses, if material in amount, should be shown separately in the income statement in computing the income from operations.
这些收益或损失，如果金额较大的话，应该在计算经营收益的损益表中单独列示。
Rental payments under operating leases are charged to the income statement on a straight-line Basis over the period of the relevant leases.
营业契约之租金支出均按有关契约年期以直线法自收益表中扣除。
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。
Vertical analysis shows the relationship of each item in a financial statement to its total assets on the balance sheet and net sales on the income statement.
纵向分析揭示了财务报表各项与整体的关系。这里的整体指资产负债表的总资产和损益表的净销售收入。
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。
In parallel they want to clean up the income statement, so that changes in the value of assets or liabilities are separated clearly from recurring revenues and costs.
与之平行他们还想清理损益表，以便将资产与负债的价值变动同再发生的收入与成本清晰的区分开来。
In parallel they want to clean up the income statement, so that changes in the value of assets or liabilities are separated clearly from recurring revenues and costs.
与之平行他们还想清理损益表，以便将资产与负债的价值变动同再发生的收入与成本清晰的区分开来。
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