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- Therefore, the revenue and expense accounts are called the temporary accounts or the nominal accounts, which are also called the income statement accounts. 因此,收入和费用类账户被称为临时性账户或虚账户,此类账户也称为损益表账户。
- income statement accounts [经] 损益表帐户, 收益表帐户
- income statement account 成果帐户
- 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。
- 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。
- 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。
- Regarding the balance sheet and income statement referred to in Paragraph 1 above, a business may, depending on actual need, prepare detailed lists of accounts and cost statement. 第一项资产负债表及损益表，商业得视实际需要，另编各科目明细表及成本计算表。
- The form of record used to record the changes of increase and decrease in an individual item of balance sheet or income statement is called an account, or a ledger account. 用来记录资产负债表或收益表中每一项目增减变化的记录表就称为账户,也称为分类账账户。
- 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。
- Historically,the income statement used to be a supporting statement to the balance sheet. Without the income statement,we would record revenue as an increase,and expense as a decrease,of the equity account Retained Earnings. 就会计的发展历史而言，损益表可以说是资产负债表的一个附表，如果没有损益表的话，我们就得把收入记为股东权益中“保留盈余”的增加，把成本或费用记为保留盈余的减少。
- If there is a debit balance in the Cash over and short account at the end of the fiscal period, it is an expense and may be included in "Miscellaneous expense"on the income statement. 如果现金溢缺账户在会计期末有借方余额,是费用,在收益表上可以包括在"杂项费用"中。
- In accounting terminology,the income statement is prepared using the "accrual basis",not the outdated "cash basis".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。
