このページをあなたの言語で

English

فارسی

العربية

Deutsch

Español

Français

한국어

Português

中文

हिन्दी

B1 noun 11分で読める

损益表

sǔnyībiǎo

練習する例文メモとヒント 损益表 30秒で

解説 损益表 in your Level:

At the A1 level, you don't need to worry about complex accounting. Think of 损益表 (sǔnyìbiǎo) as a simple 'money list.' It is a paper or a file that shows two things: how much money a business got (profit/gain) and how much money it spent (loss/cost). The word '损' (sǔn) means losing money, and '益' (yì) means getting money. The '表' (biǎo) is a table or chart. Even at this basic level, you might see this word if you are learning about jobs or shopping. For example, a shopkeeper looks at their 损益表 to see if they can buy more toys or clothes. You can remember it as 'The Loss-Gain Table.' It helps answer the question: 'Did we win or lose money this month?' You would use simple verbs with it, like '看' (kàn - look at) or '有' (yǒu - have). For instance, '我有损益表' (I have an income statement). Don't worry about the math yet; just recognize that this word is about business money.

無料登録して完全な解説を読む

At the A2 level, you can start to use 损益表 (sǔnyìbiǎo) in basic business conversations. You should understand that it is a formal document used by companies. When you are describing your daily work, you might say, '我每天看损益表' (I look at the income statement every day). You should also know that it is different from a simple receipt. A receipt is for one thing, but a 损益表 is for a whole month or a year. At this level, you can begin to pair it with basic adjectives like '好' (hǎo - good) or '不好' (bù hǎo - bad). For example, '今年的损益表很好' means the company made a lot of money this year. You might also hear it when people talk about '开公司' (kāi gōngsī - starting a company). Every boss needs to understand their 损益表. It is a key word for anyone interested in the 'Business Chinese' path. You should practice writing the characters, as '损' and '益' are useful characters for describing many situations involving pluses and minuses.

無料登録して完全な解説を読む

As a B1 learner, you should be able to discuss the 损益表 (sǔnyìbiǎo) in a professional context. You are expected to know that this is one of the three main financial statements (财务报表). You should be able to use more specific verbs like '编制' (biānzhì - to prepare/compile) and '分析' (fēnxī - to analyze). For example, '会计正在编制上个月的损益表' (The accountant is preparing last month's income statement). You should also understand the timeframes associated with it, such as '季度损益表' (jìdù - quarterly) and '年度损益表' (niándù - annual). At this level, you start to see how the 损益表 connects to other business concepts like '毛利' (máolì - gross profit) and '净利润' (jìnglìrùn - net profit). If you are working in an office in China, your manager might ask you to '打印一份损益表' (print a copy of the income statement). You should also be aware that in Mainland China, the term '利润表' (lìrùn biǎo) is frequently used as a synonym in official documents, and you should be comfortable using both.

At the B2 level, you should have a nuanced understanding of the 损益表 (sǔnyìbiǎo) and be able to participate in detailed financial discussions. You should be able to explain the components of the statement, such as '营业收入' (operating revenue), '销售成本' (cost of goods sold), and '管理费用' (administrative expenses). You can use the word to discuss trends and performance. For example, '从损益表可以看出，我们的管理费用大幅增加了' (From the income statement, it can be seen that our administrative expenses have increased significantly). You should also be able to discuss the 'accrual basis' (权责发生制) of the 损益表 versus the 'cash basis' (收付实现制) of the cash flow statement. This level requires you to use the word in complex sentences with logical connectors, such as '虽然损益表显示有利润，但公司的现金流依然紧张' (Although the income statement shows profit, the company's cash flow is still tight). You are now using the word not just as a label, but as a tool for argument and analysis.

無料登録して完全な解説を読む

At the C1 level, you should use 损益表 (sǔnyìbiǎo) with the precision of a professional auditor or financial analyst. You should be familiar with how different accounting standards (like GAAP or IFRS, known in China as 企业会计准则) affect how the 损益表 is presented. You can discuss '非经常性损益' (non-recurring gains and losses) and how they impact the overall '底线' (bottom line). Your vocabulary should include terms like '折旧' (depreciation), '摊销' (amortization), and '所得税' (income tax) as they appear on the statement. You should be able to lead a meeting where you '汇报损益表中的关键指标' (report key metrics in the income statement). At this stage, you should also be sensitive to the register of the word; while 损益表 is common, you might use '利润及利润分配表' in more comprehensive reporting contexts. You can also use the term metaphorically in higher-level discussions about personal growth or strategic trade-offs, where '损' and '益' represent costs and benefits beyond just money.

無料登録して完全な解説を読む

At the C2 level, your mastery of 损益表 (sǔnyìbiǎo) is indistinguishable from a native-speaking financial expert. You can engage in deep debates about '盈余管理' (earnings management) and how companies might '粉饰损益表' (window-dress the income statement) to look more attractive to investors. You understand the historical evolution of the term and its usage across different Chinese-speaking regions (Mainland, Taiwan, Hong Kong, Singapore). You can write sophisticated financial analyses that compare 损益表 data across multiple industries, using advanced rhetorical devices. You are comfortable discussing the implications of '合并损益表' (consolidated income statements) for multinational corporations. Your use of the word is perfectly integrated with an understanding of macroeconomics, corporate law, and international finance. You can critique the limitations of the 损益表 in reflecting the true value of '无形资产' (intangible assets) like brand equity or intellectual property. At this level, the word is just one small part of a vast, interconnected web of expert knowledge.

無料登録して完全な解説を読む

練習する例文メモとヒント

损益表 30秒で

损益表 means 'Income Statement.' It is a key financial report used to track a company's revenue, expenses, and final profit or loss over time.
The name comes from 损 (loss), 益 (gain), and 表 (table). It is essential for business owners, accountants, and investors to evaluate performance.
Commonly used in Mainland China as 利润表, it is a 'flow' statement, meaning it covers a period like a month or a year, not just a day.
To use it correctly, pair it with verbs like '编制' (compile) or '分析' (analyze). It is distinct from a balance sheet or cash flow statement.

The term 损益表 (sǔnyìbiǎo) is a fundamental concept in the world of finance and business. In English, it is most commonly translated as an 'Income Statement' or a 'Profit and Loss (P&L) Statement.' To understand this word deeply, one must look at its constituent characters. The first character, 损 (sǔn), means loss, decrease, or damage. The second character, 益 (yì), signifies profit, benefit, or increase. The final character, 表 (biǎo), refers to a table, chart, or formal statement. Together, they literally form a 'statement of losses and gains.'

Core Function: The primary purpose of a 损益表 is to show whether a company made money or lost money during a specific period, such as a month, quarter, or fiscal year. It summarizes the revenues, costs, and expenses incurred.

People use this term in professional settings ranging from small business accounting to high-stakes corporate boardrooms. If you are an entrepreneur, an accountant, or an investor, the 损益表 is your primary tool for evaluating the operational efficiency of a business. It tells a story of how a company transforms its raw materials or services into actual profit after paying for everything from rent and salaries to taxes and interest.

投资者通常会仔细研究该公司的损益表，以判断其盈利能力。(Investors usually study the company's income statement carefully to judge its profitability.)

Frequency of Use: This is a high-frequency word in business Chinese. If you are taking the HSK or BCT (Business Chinese Test), this is a mandatory vocabulary item for the intermediate and advanced levels.

Beyond the office, you might hear this word in news reports discussing the economic health of a country or a specific industry. For example, during 'earnings season' (财报季), the media will frequently mention the 损益表 of tech giants or manufacturing firms to explain market fluctuations. It is the pulse of the commercial world.

通过分析损益表，我们可以发现成本控制中的漏洞。(By analyzing the income statement, we can discover loopholes in cost control.)

Cultural Nuance: In Chinese culture, transparency in financial matters (especially within family businesses) is a sensitive topic. Using the term 损益表 implies a level of professional distance and objective analysis that helps facilitate difficult conversations about money.

他在会议上展示了一份非常详细的损益表。(He presented a very detailed income statement at the meeting.)

这份损益表显示我们的净利润增长了百分之十。(This income statement shows that our net profit has increased by ten percent.)

如果没有准确的损益表，我们无法制定下一年的预算。(Without an accurate income statement, we cannot formulate the budget for next year.)

Using 损益表 correctly requires understanding its grammatical role as a noun. It often acts as the direct object of verbs related to creation, analysis, or presentation. For instance, common verbs paired with it include 编制 (biānzhì - to compile/prepare), 审核 (shěnhé - to audit/review), and 分析 (fēnxī - to analyze). Understanding these pairings is key to sounding natural in a business context.

Syntactic Structure: [Subject] + [Verb] + [损益表]. Example: 会计师 (Accountant) + 正在编制 (is compiling) + 损益表 (the income statement).

In more complex sentences, you might use it as a subject to describe what the document reveals. For example, 'The income statement shows...' is translated as '损益表显示...' (Sǔnyìbiǎo xiǎnshì...). This allows you to discuss specific financial metrics like 营业收入 (yíngyè shōurù - operating revenue) or 净利润 (jìnglìrùn - net profit).

在年度报告中，损益表是最受关注的部分之一。(In the annual report, the income statement is one of the most watched sections.)

Furthermore, the word is frequently modified by adjectives or time-related terms to specify the period. You will often see 季度损益表 (jìdù sǔnyìbiǎo - quarterly income statement) or 年度损益表 (niándù sǔnyìbiǎo - annual income statement). This specificity is essential in professional reporting to ensure everyone knows exactly which timeframe is being discussed.

Negative Contexts: When a company is performing poorly, the 损益表 is often described as '难看' (nánkàn - ugly/poor-looking) or '赤字' (chìzì - in the red). For example: '由于开支过大，今年的损益表很难看。' (Due to excessive spending, this year's income statement looks very poor.)

我们需要根据最新的损益表来调整我们的市场策略。(We need to adjust our market strategy based on the latest income statement.)

Another common usage is in the context of comparison. You might compare the 'actual' statement with the 'pro forma' or 'budgeted' statement. In Chinese, this involves using terms like 实际损益表 (shíjì sǔnyìbiǎo - actual P&L) vs. 预计损益表 (yùjì sǔnyìbiǎo - projected P&L). This comparative analysis is what drives business decision-making.

请把上个月的损益表发给我，我需要核对一下数据。(Please send me last month's income statement; I need to verify the data.)

Formal Presentation: In formal presentations, you might use the phrase '如图所示' (rú tú suǒ shì - as shown in the figure) followed by a reference to the 损益表. This builds professional credibility.

从这份损益表来看，我们的销售成本有所下降。(Looking at this income statement, our cost of sales has decreased.)

银行要求我们提供过去三年的损益表以申请贷款。(The bank requires us to provide income statements for the past three years to apply for a loan.)

While 损益表 is a technical term, its presence is pervasive across various sectors of Chinese society. The most common place you will hear it is, of course, within the 财务部 (cáiwù bù - finance department) of any company. Accountants discuss the 'closing' of the 损益表 at the end of every month. It's a high-pressure environment where the accuracy of this document determines the company's perceived health.

The Boardroom: During board meetings, the CEO or CFO will present the 损益表 to shareholders. Here, the word is used to justify strategic shifts or to celebrate successes. If the 损益表 shows a loss, the tone is usually somber and focused on '减损' (jiǎnsǔn - reducing losses).

In the world of investing, particularly on platforms like Snowball (雪球) or East Money (东方财富), retail investors and professional analysts use the term 损益表 constantly. They dissect the 'top line' (revenue) and 'bottom line' (net profit) to determine if a stock is worth buying. In this context, the word is often associated with the concept of '业绩' (yèjì - performance).

在财经新闻中，主播经常分析大型企业的损益表。(In financial news, anchors often analyze the income statements of large enterprises.)

You will also hear this term in legal settings, specifically during bankruptcies, mergers and acquisitions (M&A), or tax audits. The 税务局 (shuìwù jú - tax bureau) uses the 损益表 as a primary document to verify that a company is paying the correct amount of corporate income tax. In these scenarios, the term carries significant legal weight.

Small Business Context: Even a small restaurant owner might use the term when talking to their bookkeeper. They might ask, '这个月的损益表出来了吗？' (Is this month's income statement out yet?) It reflects a desire to understand the 'real' money left over after all the bills are paid.

他在创业计划书中包含了一份预测性的损益表。(He included a predictive income statement in his business plan.)

Finally, in the age of digital entrepreneurship, many influencers and freelancers are becoming more financially literate. They might use software like Kingdee (金蝶) or Yonyou (用友) to generate a 损益表 automatically. In these digital spaces, the term is synonymous with 'financial health tracking.'

审计师正在仔细检查公司过去五年的损益表。(The auditors are carefully examining the company's income statements for the past five years.)

即使你不是会计，看懂损益表也是非常重要的。(Even if you're not an accountant, understanding an income statement is very important.)

For English speakers learning Chinese, the most common mistake is confusing 损益表 with other financial statements. Many students mistakenly use it when they actually mean a 'Balance Sheet' (资产负债表 - zīchǎn fùzhài biǎo). Remember: a 损益表 tracks flow (what happened over time), while a balance sheet tracks a snapshot (what you have right now).

Confusion with 利润表: In many modern Chinese accounting standards (CAS), the official term is 利润表 (lìrùn biǎo). While 损益表 is widely understood and used in conversation, using it in an official audit report for a Mainland Chinese company might be considered slightly 'old school' or 'informal' depending on the specific accounting regime. However, in Taiwan and Hong Kong, 损益表 remains very standard.

Another error is in the pronunciation of '损' (sǔn). It is a third tone, which means it starts low, dips even lower, and then rises. Students often pronounce it with a flat first tone (sūn), which can lead to confusion with the surname '孙' (Sūn). Clear tones are essential for being understood in a professional environment.

错误：我需要查看公司的资产，所以我看了损益表。(Wrong: I need to check the company's assets, so I looked at the income statement.)

A subtle mistake involves the measure word. While '份' (fèn) is the most common and appropriate measure word for a document or report, some students try to use '个' (gè). While '一个损益表' isn't grammatically 'wrong' in a casual sense, it sounds unpolished. In business, '一份损益表' is the preferred way to count them.

Misunderstanding '损' and '益': Some learners assume 损益表 only shows 'losses' if the word '损' comes first. This is incorrect. It is a comprehensive statement of both gains and losses. It's a balanced term, much like 'Profit and Loss' in English.

错误：这份损益表里没有提到我们有多少现金。(Wrong: This income statement doesn't mention how much cash we have.)

This is a classic conceptual mistake. Cash on hand is found in the 现金流量表 (Cash Flow Statement) or the 资产负债表. The 损益表 tracks 'accrual' profit, which is not the same as 'cash in the bank.' Understanding the underlying accounting principles will prevent you from using the word in the wrong context.

在分析损益表时，不要混淆营业利润和净利润。(When analyzing an income statement, don't confuse operating profit with net profit.)

很多人错误地认为损益表反映了公司的总价值。(Many people mistakenly believe the income statement reflects the total value of the company.)

When navigating Chinese financial terminology, you will encounter several words that are similar to 损益表. Understanding the nuances between them will help you choose the right term for the right audience.

利润表 (Lìrùn biǎo): This is the most direct synonym. While 损益表 emphasizes 'Loss and Gain,' 利润表 emphasizes 'Profit.' In Mainland China's accounting standards, 利润表 is the official name of the document. If you are preparing an official report for the government, use 利润表. If you are talking to a colleague, either is fine.

Another related term is 收益表 (shōuyì biǎo). This is often used to refer to an 'Earnings Statement' or sometimes a 'Statement of Comprehensive Income.' It is slightly broader than a standard 损益表 because it might include items that don't affect net profit directly but change the equity of the company.

Comparison Table

损益表: General term, common in HK/Taiwan, focuses on P&L.
利润表: Official Mainland term, focuses on net income.
营收报告 (yíngshōu bàogào): 'Revenue report' - focuses only on the top line (sales).
财务报表 (cáiwù bàobiǎo): 'Financial statements' - the umbrella term for all three main reports.

In more informal or spoken contexts, people might just say 账目 (zhàngmù), which refers to 'the accounts' or 'the books' generally. For example, '我们需要核对一下账目' (We need to check the books). This is much less specific than asking for a 损益表 but is very common in day-to-day operations.

虽然他用了“利润表”这个词，但实际上他指的就是损益表。(Although he used the term 'profit statement,' he actually meant the income statement.)

For those working in specialized fields, 经营成果表 (jīngyíng chéngguǒ biǎo), meaning 'Statement of Operating Results,' is sometimes used. This term highlights that the document is a reflection of the 'results' of the management's efforts. It is a more descriptive, almost academic alternative.

比起简单的营收报告，损益表提供了更全面的财务视角。(Compared to a simple revenue report, the income statement provides a more comprehensive financial perspective.)

Finally, when discussing the specific 'bottom line' of the statement, you might use 底线 (dǐxiàn). While this is a literal translation of 'bottom line,' in a financial context, it's more common to say 净利润 (jìnglìrùn). However, in metaphorical business speech, '底线' is often used to refer to the ultimate profitability shown on the 损益表.

这份损益表是理解公司健康状况的关键。(This income statement is key to understanding the company's health.)

我们通常将损益表与现金流量表结合起来分析。(We usually analyze the income statement in conjunction with the cash flow statement.)

How Formal Is It?

豆知識

The character '益' (yì) originally depicted water overflowing from a vessel (皿), symbolizing abundance and benefit. The character '损' (sǔn) contains the hand radical (扌), suggesting an action of taking away or diminishing.

発音ガイド

UK sǔn yì biǎo

US sǔn yì biǎo

The emphasis is usually evenly distributed, but 'yì' (the profit part) often sounds slightly sharper due to its falling tone.

韻が合う語

损 (sǔn) rhymes with 滚 (gǔn), 准 (zhǔn). 益 (yì) rhymes with 意 (yì), 记 (jì). 表 (biǎo) rhymes with 小 (xiǎo), 鸟 (niǎo), 少 (shǎo), 找 (zhǎo), 跑 (pǎo), 饱 (bǎo), 考 (kǎo), 岛 (dǎo).

よくある間違い

Pronouncing '损' (sǔn) as 'sūn' (1st tone), which makes it sound like the surname Sun.
Pronouncing '益' (yì) with a rising tone like 'yí'.
Failing to dip low enough on the 3rd tone of 'biǎo'.
Confusing '损' (sǔn) with '顺' (shùn) - following.
Mumbling the 'i' in 'biǎo', making it sound like 'bǎo'.

難易度

読解 3/5

The characters are moderately complex but common in business. 损 and 益 are HSK level characters.

ライティング 4/5

Writing '损' and '益' from memory can be tricky for intermediate learners due to the number of strokes.

スピーキング 2/5

Easy to pronounce if you master the 3-4-3 tone sequence.

リスニング 3/5

Needs to be distinguished from '利润表' or general words like '报表'.

次に学ぶべきこと

前提知識

利润 (Profit) 亏损 (Loss) 表格 (Table) 收入 (Income) 支出 (Expense)

次に学ぶ

资产负债表 (Balance Sheet) 现金流量表 (Cash Flow Statement) 审计 (Audit) 税务 (Tax) 股东权益 (Shareholder Equity)

上級

权责发生制 (Accrual basis) 收付实现制 (Cash basis) 折旧与摊销 (D&A) 盈余公积 (Retained earnings)

知っておくべき文法

Using '根据' (According to) with nouns.

根据这份损益表，我们表现不错。

Resultative complements with '出来'.

损益表还没做出来。

Formal verbs like '进行' (to conduct).

对损益表进行审计。

The '显示' (to show) pattern for reports.

损益表显示净利润增长。

Measure word '份' for documents.

我需要三份损益表。

無料登録して完全な解説を読む

レベル別の例文

这是我的损益表。

This is my income statement.

Simple 'A is B' structure using 这是 (zhè shì).

损益表上有数字。

There are numbers on the income statement.

Using '上' (shàng) to mean 'on' the document.

我看损益表。

I look at the income statement.

Subject + Verb + Object.

老板要损益表。

The boss wants the income statement.

The verb '要' (yào) indicates wanting or requiring.

损益表很重要。

The income statement is very important.

Using '很' (hěn) as a linking adverb for adjectives.

我不懂损益表。

I don't understand the income statement.

Negative '不' (bù) + verb '懂' (dǒng).

请给我损益表。

Please give me the income statement.

Polite request using '请' (qǐng).

损益表是绿色的。

The income statement is green (implying profit).

Color adjective used with '是...的' (shì...de) structure.

你会做损益表吗？

Can you make an income statement?

Using '会' (huì) for a learned skill.

这个月的损益表出来了。

This month's income statement is out.

'出来' (chūlái) indicates completion or appearance.

他在学习怎么看损益表。

He is learning how to read an income statement.

'怎么' (zěnme) + verb means 'how to' do something.

我们的损益表显示赚了钱。

Our income statement shows we made money.

'显示' (xiǎnshì) means 'to show' or 'to display'.

会计每天都要检查损益表。

The accountant has to check the income statement every day.

'每天都' (měitiān dōu) indicates a daily habit.

损益表里有很多错误。

There are many mistakes in the income statement.

'里' (lǐ) means 'inside' the document.

我们需要一份新的损益表。

We need a new income statement.

Using the measure word '份' (fèn) for documents.

损益表告诉我们公司的收入。

The income statement tells us the company's revenue.

'告诉' (gàosù) is used here to mean 'informs' or 'shows'.

会计师正在编制年度损益表。

The accountant is compiling the annual income statement.

'正在' (zhèngzài) indicates an action in progress.

请在会议前打印好损益表。

Please have the income statement printed before the meeting.

'打印好' (dǎyìn hǎo) shows a resultative complement.

这份损益表反映了我们的经营状况。

This income statement reflects our operating condition.

'反映' (fǎnyìng) is a formal verb for 'reflect'.

我们需要对比去年的损益表。

We need to compare last year's income statement.

'对比' (duìbǐ) means to compare side-by-side.

损益表上的净利润符合预期。

The net profit on the income statement meets expectations.

'符合预期' (fúhé yùqī) is a common business phrase.

由于成本上升，损益表不太理想。

Due to rising costs, the income statement is not very ideal.

'由于' (yóuyú) is a formal word for 'because of'.

你应该先看损益表，再看资产负债表。

You should look at the income statement first, then the balance sheet.

'先...再...' (xiān...zài...) indicates sequence.

经理要求对损益表进行详细分析。

The manager requested a detailed analysis of the income statement.

'对...进行' (duì...jìnxíng) is a formal structure for performing an action on an object.

损益表显示，我们的营业外收入显著增加。

The income statement shows that our non-operating income has increased significantly.

'显著' (xiǎnzhù) is an advanced adverb for 'significantly'.

审计员正在核实损益表中的各项支出。

The auditor is verifying each expense item in the income statement.

'核实' (héshí) means to verify or check for truth.

通过损益表，我们可以计算出毛利率。

Through the income statement, we can calculate the gross profit margin.

'通过' (tōngguò) indicates the means or channel.

损益表中的折旧费用需要重新核算。

The depreciation expense in the income statement needs to be re-calculated.

'重新' (chóngxīn) means 'again' or 'anew'.

这份损益表是按照权责发生制编制的。

This income statement is prepared according to the accrual basis.

'按照...编制' means 'compiled according to...'.

损益表的波动反映了市场的季节性变化。

Fluctuations in the income statement reflect seasonal changes in the market.

'波动' (bōdòng) refers to fluctuations or waves.

他在损益表中发现了一些异常的项目。

He discovered some unusual items in the income statement.

'异常' (yìcháng) means 'abnormal' or 'unusual'.

损益表是评估公司盈利能力的核心工具。

The income statement is a core tool for assessing a company's profitability.

'评估' (pínggū) means 'to assess' or 'to evaluate'.

管理层利用损益表来制定未来的扩张计划。

Management utilizes the income statement to formulate future expansion plans.

'利用' (lìyòng) means 'to utilize' or 'to exploit'.

损益表中的非经常性损益可能会误导投资者。

Non-recurring gains and losses in the income statement may mislead investors.

'误导' (wùdǎo) means 'to mislead'.

合并损益表消除了集团内部交易的影响。

The consolidated income statement eliminates the impact of intra-group transactions.

'消除' (xiāochú) means 'to eliminate' or 'to remove'.

损益表的透明度对于维护投资者信心至关重要。

The transparency of the income statement is crucial for maintaining investor confidence.

'至关重要' (zhìguān zhòngyào) is an idiom meaning 'crucial'.

分析师指出，该公司的损益表存在粉饰嫌疑。

Analysts pointed out that the company's income statement is suspected of being window-dressed.

'存在...嫌疑' means 'to be suspected of...'.

损益表不仅反映过去，也能预示未来的趋势。

The income statement not only reflects the past but also portends future trends.

'不仅...也...' (bùjǐn...yě...) means 'not only... but also...'

我们需要对损益表进行垂直分析和水平分析。

We need to conduct vertical and horizontal analysis on the income statement.

'进行' (jìnxíng) is used to carry out formal actions.

损益表的净利润与现金流之间的差异值得关注。

The discrepancy between the net profit in the income statement and the cash flow is noteworthy.

'值得关注' (zhídé guānzhù) means 'worthy of attention'.

损益表在权责发生制下的局限性引发了学术界的广泛讨论。

The limitations of the income statement under the accrual basis have sparked widespread academic discussion.

'局限性' (júxiànxìng) means 'limitations'.

该公司通过复杂的会计手段，巧妙地在损益表中隐藏了亏损。

Through complex accounting methods, the company skillfully hid losses in the income statement.

'巧妙地' (qiǎomiào de) means 'skillfully' or 'ingeniously'.

损益表的编制必须遵循实质重于形式的原则。

The preparation of the income statement must follow the principle of substance over form.

'遵循' (zūnxún) means 'to follow' or 'to adhere to'.

在恶性通货膨胀环境下，传统的损益表往往无法真实反映企业的经营业绩。

In a hyperinflationary environment, traditional income statements often fail to truly reflect a company's operating performance.

'恶性通货膨胀' (èxìng tōnghuò péngzhàng) is 'hyperinflation'.

对损益表的深度解析需要结合宏观经济背景和行业竞争格局。

A deep analysis of the income statement requires combining the macroeconomic background and the industry competitive landscape.

'结合' (jiéhé) means 'to combine' or 'to integrate'.

损益表的质量直接关系到资本市场的资源配置效率。

The quality of the income statement is directly related to the efficiency of resource allocation in the capital market.

'关系到' (guānxì dào) means 'to be related to' or 'to affect'.

通过对损益表科目的细致拆解，我们可以洞察企业的盈利驱动因素。

Through a meticulous dismantling of income statement items, we can gain insight into the company's profit drivers.

'洞察' (dòngchá) means 'to gain insight' or 'to perceive clearly'.

损益表不仅是财务数据的堆砌，更是企业战略执行结果的量化体现。

The income statement is not just a pile of financial data, but a quantified manifestation of the results of corporate strategy execution.

'不仅是...更是...' means 'is not just... but more so...'

よく使う組み合わせ

编制损益表

分析损益表

年度损益表

季度损益表

合并损益表

预测损益表

审核损益表

损益表科目

打印损益表

调整损益表

よく使うフレーズ

损益表底线

— Refers to the final net profit or loss shown at the bottom of the statement.

损益表底线显示我们今年亏损了。

做损益表

— Informal way to say 'prepare an income statement.'

你会做损益表吗？

看损益表

— To read or analyze the income statement.

看损益表不能只看收入。

出损益表

— For the income statement to be generated or released.

损益表什么时候能出来？

损益平衡

— To reach a point where income equals expenses (break-even).

我们公司终于实现了损益平衡。

非经常性损益

— One-time gains or losses that are not part of regular business operations.

非经常性损益让今年的报表看起来很好。

营业外损益

— Gains or losses from activities outside the core business.

投资收入属于营业外损益。

损益表分析

— The process of examining the P&L to understand business health.

损益表分析是财务主管的工作。

模拟损益表

— A simulated or 'what-if' income statement used for planning.

我们做了一份模拟损益表来看新产品的潜力。

原始损益表

— The original, unadjusted income statement.

请保留一份原始损益表作为记录。

よく混同される語

损益表 vs 资产负债表

Balance Sheet - shows what you own vs. what you owe at one moment.

损益表 vs 现金流量表

Cash Flow Statement - shows actual cash movement, not accounting profit.

损益表 vs 收益表

Sometimes used interchangeably, but can refer to a broader 'Statement of Comprehensive Income'.

慣用句と表現

"损人利己"

— To harm others to benefit oneself. Uses the '损' and '益/利' concepts.

这种损人利己的行为是不可接受的。

Common Idiom

"多多益善"

— The more the better. Uses the '益' (benefit/increase) character.

这种人才，我们公司是多多益善。

Literary/Common

"有损无益"

— Harmful and without benefit. Directly uses both '损' and '益'.

抽烟对你的健康有损无益。

Formal

"精益求精"

— To constantly strive for perfection. Uses '益'.

他对工作的态度是精益求精。

Commendatory

"延年益寿"

— To prolong life. Uses '益'.

这种运动可以延年益寿。

Health Context

"开卷有益"

— Reading is always beneficial. Uses '益'.

多读书吧，开卷有益。

Literary

"损兵折将"

— To suffer heavy losses (originally in war). Uses '损'.

那次投资失败让我们损兵折将。

Metaphorical

"香消玉损"

— The death of a beautiful woman. Uses '损'.

这位影星的离去真是香消玉损。

Literary/Poetic

"进益不少"

— To have made a lot of progress or gained much.

他在北京住了一年，汉语进益不少。

Neutral

"利弊得失"

— Pros and cons, gains and losses. Conceptually related to 损益.

在做决定前，我们要考虑利弊得失。

Formal

間違えやすい

损益表 vs 利润 (Lìrùn)

Both relate to making money.

利润 is the abstract concept of 'profit' or the specific number. 损益表 is the entire document that contains that number.

损益表上的净利润是五百万。

损益表 vs 报表 (Bàobiǎo)

Both refer to financial documents.

报表 is a general term for any report or statement. 损益表 is a specific type of report.

我需要所有的财务报表，包括损益表。

损益表 vs 收据 (Shōujù)

Both involve money records.

收据 is a receipt for a single transaction. 损益表 is a summary of thousands of transactions over time.

别丢了收据，会计要做损益表。

损益表 vs 账单 (Zhàngdān)

Both are financial papers.

账单 is a bill you need to pay. 损益表 is a report of all income and expenses.

这张电费账单会出现在损益表的支出项里。

损益表 vs 亏损 (Kuīsǔn)

Contains the character '损'.

亏损 is the state of losing money (a noun/verb). 损益表 is the document that shows that loss.

损益表显示公司今年有严重的亏损。

文型パターン

这是 [Noun].

这是损益表。

我想看 [Noun].

我想看损益表。

会计正在编制 [Noun].

会计正在编制损益表。

从 [Noun] 可以看出...

从损益表可以看出公司的盈利能力。

该 [Noun] 反映了 [Complex Idea].

该损益表反映了公司战略调整的初步成效。

基于对 [Noun] 的深度分析...

基于对损益表的深度分析，我们决定进行资产重组。

请打印一份 [Noun].

请打印一份损益表。

除非 [Condition], 否则 [Noun] 很难看。

除非我们削减开支，否则损益表很难看。

語族

名詞

损耗 (sǔnhào) - wear and tear

益处 (yìchu) - benefit

表格 (biǎogé) - form/table

报表 (bàobiǎo) - report/statement

動詞

损害 (sǔnhài) - to damage

受益 (shòuyì) - to benefit from

表达 (biǎodá) - to express

表明 (biǎomíng) - to make clear

形容詞

有益的 (yǒuyì de) - beneficial

损人的 (sǔnrén de) - harmful to others

外表的 (wàibiǎo de) - external/outward

使い方

frequency

Extremely high in business, finance, and accounting domains.

よくある間違い

Using '个' as a measure word. → 使用 '份' (fèn).
While '个' is understood, '份' is the standard measure word for reports, documents, and sets of papers in Chinese.
Confusing it with 资产负债表. → 损益表 reflects a period; 资产负债表 reflects a point in time.
The income statement shows a flow of money over a month or year. The balance sheet shows what the company has 'now'.
Pronouncing '损' (sǔn) as 'sūn'. → Pronounce it with the 3rd tone (dipping).
Changing the tone can make it sound like the surname 'Sun' (孙), which is a common mistake for beginners.
Thinking '损' and '益' are the same thing. → 损 is loss, 益 is gain.
They are opposites. The table includes both, but the characters represent the two different sides of the financial coin.
Assuming it tracks cash on hand. → Use 现金流量表 for cash tracking.
The income statement uses accrual accounting. Profit on paper does not always equal cash in the bank.

ヒント

Practice with Real Reports

Go to the 'Investor Relations' section of a Chinese company's website and download their annual report (年报). Look for the 损益表 to see how professional data is presented.

The See-Saw Method

Visualize '损' as the heavy side of a see-saw going down (loss) and '益' as the side going up (gain). The '表' is the board they are on.

Verb Pairing

Always remember that you 'biānzhì' (编制 - compile) or 'fēnxī' (分析 - analyze) a 损益表. Using these specific verbs makes you sound like a native professional.

Synonym Awareness

Don't be confused if someone says '利润表'. It is the same thing. In Mainland China, '利润表' is actually the more 'official' term in textbooks.

Tone Mastery

The sequence of tones (3rd-4th-3rd) requires a bit of effort. Practice saying sǔn-yì-biǎo slowly to ensure the dip in the first and last characters is clear.

Context Clues

When you hear '财务' (finance) or '会计' (accounting), get ready to hear '损益表' or its related terms.

Regional Differences

Note that '损益表' is the standard term in Taiwan and Hong Kong, while Mainland China uses both but favors '利润表' officially.

The 'Bottom Line'

The term for 'bottom line' in a financial sense is '净利润' (net profit), but in discussions, people might say '损益表的底线'.

Character Detail

Pay attention to the '提手旁' (hand radical) in '损'. It implies someone is physically taking something away, which helps remember it means loss.

Regular Check

Every time you look at your bank statement or a budget, think to yourself: 'This is part of my personal 损益表.'

暗記しよう

記憶術

Think of a see-saw. On one side is '损' (Loss - looks like someone tripping), on the other is '益' (Gain - looks like a cup overflowing). The '表' is the table where they sit.

視覚的連想

Imagine a red arrow pointing down for 损 and a green arrow pointing up for 益, both printed on a large spreadsheet (表).

Word Web

财务报表 (Financial Statements) 资产负债表 (Balance Sheet) 现金流量表 (Cash Flow) 利润 (Profit) 亏损 (Loss) 收入 (Income) 支出 (Expense) 会计 (Accountant)

チャレンジ

Try to find a real annual report from a Chinese company (like Tencent or Alibaba) online and locate the page titled '损益表' or '利润表'. See if you can find the '净利润' (Net Profit) figure.

語源

The term is a compound of three classical Chinese characters used in modern accounting. '损' (decrease) and '益' (increase) have been paired as opposites since ancient texts like the I Ching (Book of Changes).

元の意味： Originally, '损' and '益' were two of the 64 hexagrams in the I Ching, representing the natural cycles of loss and gain, or decreasing the bottom to increase the top.

Sino-Tibetan (Sinitic).

文化的な背景

Be careful when asking to see a private company's 损益表 in China; it is often considered highly confidential and sensitive information.

In the US/UK, we often use the acronym 'P&L.' In Chinese, you must say the whole word or use the synonym '利润表'.

The 'Accounting Standards for Business Enterprises' (企业会计准则) in China defines the structure of this report. The 'I Ching' (易经) features '损' and '益' as important hexagrams. Chinese financial news outlets like Caixin (财新) use this term daily.

実生活で練習する

実際の使用場面

Accounting Office

录入损益表数据
核对损益表科目
损益表结账
打印损益表副本

Investor Meeting

解读损益表
损益表中的增长点
解释损益表中的亏损
展示年度损益表

Tax Audit

提交损益表
损益表审计
损益表与税单核对
解释损益表差异

Business Planning

制作预测损益表
基于损益表的预算
损益表目标设定
模拟损益表变化

Academic Study

损益表的定义
损益表的结构
损益表与资产负债表的关系
损益表的会计原则

会話のきっかけ

"你觉得这个季度的损益表反映了真实的情况吗？"

"你能帮我分析一下这份损益表中的异常支出吗？"

"我们公司的损益表显示，研发投入在不断增加。"

"在看损益表的时候，你最关注哪一个指标？"

"为什么我们的损益表显示盈利，但账户里没钱？"

日記のテーマ

如果你是一家公司的CEO，当你看到一份显示亏损的损益表时，你的第一反应是什么？你会采取什么行动？

描述一下损益表、资产负债表和现金流量表之间的关系。为什么只看其中一个是不够的？

写一段话，向一个完全不懂会计的朋友解释什么是损益表。尽量使用简单的比喻。

反思一下你个人的财务状况。如果你为自己做一份损益表，你的主要‘损’和‘益’分别是什么？

探讨损益表透明度对于一个健康的市场经济的重要性。如果所有公司的损益表都是假的，会发生什么？

よくある質問

10 問

在大多数情况下，它们指的是同一个财务报表。'利润表'是目前中国大陆会计准则中的官方术语，而'损益表'是一个更传统、更通用的叫法，在台湾、香港以及口语中非常常见。两者都反映了公司在一定时期内的收入、费用和利润情况。

如果你打算在中文环境下工作、经商或投资，这个词是必不可少的。它是商业沟通的核心词汇。即使你不是会计，理解这个词也能帮助你读懂新闻、参加会议以及评估公司的健康状况。

它通常包括营业收入 (Revenue)、营业成本 (COGS)、营业费用 (Operating Expenses)、营业利润 (Operating Profit)、所得税 (Income Tax) 和净利润 (Net Profit)。它是一个从总收入逐步减去各项开支得到最终利润的过程。

损益表反映的是一个‘会计期间’的情况，比如一个月、一个季度或一年。它是一个动态的‘流’概念。这与反映特定时间点财务状况的资产负债表（‘点’概念）不同。

不一定。损益表通常基于‘权责发生制’（Accrual Basis），这意味着收入和费用是在发生时记录的，而不是在现金进出时记录的。一家公司可能在损益表上显示盈利，但由于客户还没付钱，实际上可能面临现金短缺。

‘损’ (sǔn) 意味着‘减少’或‘损失’，左边是提手旁，表示‘拿走’。‘益’ (yì) 意味着‘增加’或‘利益’，上面像水，下面是皿（容器），表示水满溢出，象征丰收和利益。

可以从简单的句子开始，比如‘这是损益表’。然后练习使用量词，比如‘一份损益表’。最后尝试描述损益表的状态，比如‘损益表很好看’（利润丰厚）或‘损益表很糟糕’（亏损严重）。

非常有。如果你申请财务、分析或管理岗位，面试官可能会问你‘你会分析损益表吗？’。能够流利地使用这个词并解释其中的关键指标，会显得你非常专业。

‘净利润’ (jìnglìrùn)。它是损益表最重要的‘底线’数据。你经常会听到：‘损益表显示我们的净利润翻了一番。’

虽然没有直接包含‘损益表’全称的成语，但包含‘损’和‘益’的成语很多，如‘损人利己’、‘有损无益’等。这些成语可以帮助你理解这两个字的核心含义。

無料登録してヒントとメモを見る