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。
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)。
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。
The preparation of a multi-step income statement involves a series of steps.
多步式收益表的编制涉及到一系列的步骤。
An income statement shows the results of business operations over an accounting period.
收益表表示的是企业在某一会计期间的经营成果。
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。
The major categories of an income statement for a service company are the service revenue and the operating expenses.
服务性公司的收益表主要由服务收入和经营费用构成。
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。
Funds set aside to cover anticipated loan losses. They appear on a bank's income statement as an operational expenditure.
指为补偿贷款预期的损失而准备的资金。准备金作为营运支出录入银行的损益表上。
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。
Balance sheet liability method and income statement liability method are two kinds of methods of income tax accounting disposal.
损益表债务法和资产负债表债务法是所得税会计处理的两种方法。
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。
Balance sheet and income statement are used mainly in current financial analysis about business debt-paying and earning abilities.
现行财务分析主要是利用资产负债表和损益表对企业偿债能力和盈利能力进行分析。
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。
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。
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。
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。
Traditionally, analysis of financial reports was mainly made on balance sheet and income statement typically with structure, tendency and rate analysis.
传统财务报告分析是针对资产负债表和损益表进行的，其典型的分析方法包括结构分析、趋势分析和比率分析。
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。
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。
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。
When you are doing projections for future years, I encourage management teams to project the income statement first, then the cash flow statement, and then end up with the balance sheet.
当你为未来数年作规划时，我建议管理团队首先要为损益表作规划，然后是现金流量表，最后是资产负债表。
When you are doing projections for future years, I encourage management teams to project the income statement first, then the cash flow statement, and then end up with the balance sheet.
当你为未来数年作规划时，我建议管理团队首先要为损益表作规划，然后是现金流量表，最后是资产负债表。
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