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- The capital expenditures budget and the budgeted income statement provide data for the cash budget, or statement of budgeted cash receipts and disbursements. 资本支出预算和预计损益表都为现金预算即预计的现金收支汇总表提供了资料。
- budgeted income statement 预计损益计算书
- The income statement, the capital expenditures budget, and plans for raising cash and paying debts provide information for the cash budget, which feeds into the budgeted balance sheet. 损益表‘资本支出预算、筹措资金、偿还债务都为现金预算提供数据，而现金预算则是预算资产负债表编制的基础。
- The income statement discloses revenues, expenses and net income on the accrual basis. 损益表是按照应计基础(权责发生制)的要求来列报收入、费用和净收益的。
- Some companies prepare an income statement for management that highlights standard cost variances. 一些公司编制反映标准成本差异的损益表。
- Preparing income statement and balance sheet based on the balance in the ledger account. 根据账户余额编制收益表和资产负债表。
- Based on the department budgets, the budget director can prepare the budgeted financial statements including income statement and balance sheet. 在上述部门预算的基础上,预算主管便可着手编制预算财务报表,包括损益表和资产负债表。
- In accounting terminology,the income statement is prepared using the "accrual basis",not the outdated "cash basis". 以会计术语来说，损益表是根据“权责基础”编制的，以现金收入及支出为准的“现金基础”早就被淘汰了。
- It must be pointed out that the net income shown in the income statement is an accounting profit,not cash flow. 这里要特别指出的是，损益表呈现的是公司的“会计损益”，而不是“现金收支”，例如巴士公司售出车资卡收进的现金并非营业收入，而是“预收收入”，属于流动负债，因此表现于资产负债表中的负债，而非损益表中的收入。
- Depending on how revenues and expenses are presented,there are roughly two formats of the income statement. 损益表根据收入与费用的表现形式，大致分为两种格式。
- To simplify the bookkeeping,as well as to provide more useful information,the income statement was born. 为了简化簿记工作，也为了提供更有用的资讯，损益表就应运而生了。
- This ratio is an indicator evaluating the long-term solvency with the income statement. 该指标是利用损益表评价长期偿债能力的一个指标。
- A statement of owners'equity is frequently prepared to accompany the balance sheet and income statement. 通常编写所有者权益表随同资产负债表和收益表。
- Input data into system, such as filling in, declaring and submitting balance sheet, income statement, etc. 资产负债表、利润表的填报、申报等系统录入工作;
- Any write-offs or amortization of noncurrent items deducted on the income statement must be added back to net income. 任何已从收益表减去的非流动项目的注销或摊销，都必须加净收益。
- Thus, analysts don't need to compute the ratio, and they can just read it directly from the income statement. 这样,分析者就不用自己计算,而是直接从损益表上阅读即可。
- Certainly, we can use the similar approach in the income statement to analyzing the profitability and profit structure. 当然,我们可以在损益表中采用同样的方法分析盈利能力和盈利结构。
- The comparative income statement in Exhibit 12-2 shows that the net income has risen by $10, or 2%. 表12-2的比较损益表显示,该企业的净收益增长了10美元,或者说是增长了2%25。
- The income tax expense in the income statement should be adjusted by the increase or decrease in income taxes payable. 损益表上的所得税费用必须经过对应交所得税的增减变动额调整之后才能计算出缴纳所得税支付的现金额。
- The basic data used to determine cash flows can be obtained from the balance sheet, the income statement and some accounts in the ledger. 确定投资活动产生的现金流量的基础性数据可以从资产负债表、损益表以及有关账户中取得。
