难检字字典在线查询

汉语拼音：sǔn yì biǎo

反映企业在一定期间的经营成果及其分配情况的会计报表。损益表的项目，按利润构成和分配分为两个部分。其利润构成部分先列示销售收入，然后减去销售成本得出销售利润；再减去各种费用后得出营业利润(或亏损)；再加减营业外收入和支出后，即为利润(亏损)总额。利润分配部分先将利润总额减去应交所得税后得出税后利润；其下即为按分配方案提取的公积金和应付利润；如有余额，即为未分配利润。损益表中的利润分配部分如单独划出列示，则为利润分配表”。

• We were looking at large losses when the markets reopened and I knew the first snapshot of our P&L would be ugly.

  重新开市时，我们基金的亏损巨大，我知道损益表第一眼瞧上去会很难看。

• The top line of profit and loss statements is revenue (that's why you'll often hear revenue referred to as "the top line" ).

  损益表的顶行是收入（这也是为什么你经常听到收入被称为“顶行”的原因）。

• Nor do they include the cost of the environmental damage that occurs when a business dumps toxic wastes into a stream.

  损益表中也没有包含商业活动中向河流中随意倾倒垃圾所造成的环境损害的成本。

• The most interesting line in the P& L to me is the next one, "Income From Operations" also known as "Operating Income. "

  对于我来说，在损益表中最有趣的一行就是接下来的这项，“经营收入”，也被称作“营业收入”。

• The income statement presents a summary of the revenues and expenses of an entity for a specific period of time, such as a month or a year.

  损益表汇总反映企业在某一特定时期内，如一个月或一年的收入和费用。

• Some of the losses could have been booked to shareholder equity rather than recorded as a profit-and-loss number.

  该行的一些损失可能已经计入股东权益，而没有计入损益表。

• Traditional income statement is only the financial result. Our strategic income statement involves customers and employees.

  传统损益表只是财务上的结果，我们这个战略损益表涉及到用户和员工。

• Under a yet-to-be-released proposal, assets to be traded or held for sale would be booked at fair value in profit-and-loss statements.

  在一个即将发表的议案中，交易性资产以及可供出售资产应该以公允价值记录在损益表上。

• The most common periods of time are months, quarters, and years, although you can produce a P& L report for any period.

  尽管你可以针对任何时期建立损益表，但最常见的时期还是月度，季度和年度。