What Is an Income Statement?

As a business owner, it’s important to measure the profitability of your company. Without knowing your business’s financial health, you risk spending more than you can afford and repeating mistakes. Create an income statement to find out your business’s profit or loss. What is an income statement?

什么是损益表?

损益表是您在特定时期的业务利润和损失的报告。它也被称为损益表(P&L)。您可以使用损益表总结每月,季度或年度业务。

There are three mainfinancial statementsused to get a clear view of your business’s financial performance:

  1. 收入证明
  2. Balance sheet
  3. 现金流量表

Unlike thebalance sheetcash flow statement, the income statement shows you your business’s sales and net income or loss after accounting for expenses.

Use the income statement to see the profitability of your business. Otherwise known as the底线, the last line of the business income statement tells you whether you have a net income or loss for the time period.

收入证明format

了解如何准备损益声明将帮助您确定您的业务可以削减的费用,衡量您的销售优势,并查看您的剩余金额。

收入声明格式可能会有所不同,具体取决于您的业务。但是,所有收入陈述都以销售和结束的销售额和损失结束。

Parts of the profit and loss statement include the following:

  • 收入/income
  • 销售商品的费用
  • 毛利
  • Expenses
  • Taxes
  • Net income or net loss

What Is an Income Statement visual

收入

损益表的第一部分是通过销售商品和提供服务产生的业务的收入金额。您将从销售额的总金额中减去回报和销售折扣。

销售商品的费用

You need to account for the cost of producing your goods or performing your services.销售商品的费用(COGS) includes raw materials and direct labor expenses.

毛利

毛利从您的业务收入中减去齿轮(毛利率=收入 - 销售费用)后的金额。

Expenses

There are many different expenses your business can incur, like employee salaries, office supplies, rent, interest, and professional fees.

Income taxes

Owing taxes comes with owning a business. Your company’s incometax liabilitywill depend on things like sales.

Net income or net loss

The very last line of the income statement tells you how much of a profit or loss your business has during this time period. If the number is positive, the last line should read net income. If the number is negative, it should read net loss.

Knowing whether you have a net income or loss will determine changes you need to make to yourbusiness’s budget. When you have a net loss, work on cutting back expenses and increasing sales.

What is the purpose of an income statement?

作为企业所有者,创建损益表将衡量您的业务盈利能力和帮助决策。

The three main financial statements all provide a summary of the business’s financial health. But, the purpose of an income statement is to show the business’s sales and net income. Use the income statement to assess your business’s profitability during a specific time period.

如何使用损益表

You can compare your income statements to figure out what makes your business profitable. For example, you might introduce a new product on April 22. Prepare an income statement after releasing the product and compare it to an income statement from the previous year.

If your income statement indicates that you have a net loss for the time period, you might need to take a look at your business’s budget. See which expenses you can cut out. Using the income statement, you can try new strategies to see how they affect your business’s profits.

Who benefits from seeing a small business income statement?

Some other people who want to see your business’s income statement include accountants, investors, and lenders. Accountants use the income statement to advise you on how to get your business profitable. Investors and lenders want to make sure your business is healthy before giving you money.

收入证明layout example

这是一个简单的损益表:

在损益表的顶部,您将在报告涵盖的时间内标记时间。例如,您可以说“截至2016年12月31日止四个月。”

In this example, the business has a net loss for this time period. The business owner can use this information to cut back on expenses and work toward increasing product sales.

Make sure you keep track of your business’s income and expenses. Patriot’s onlinevwin158 is made for the non-accountant. You can complete your books easily. Try it for free today!

本文已从其11/11/2014的原始出版日期更新。

This is not intended as legal advice; for more information, please点击这里。

Stay up to date on the latest accounting tips and training

Baidu