B1 noun Formal 1 min read

损益表

sǔnyībiǎo /sǔn yì biǎo/
Practice it

The income statement summarizes a company's financial performance by subtracting expenses from revenue.

Word in 30 Seconds

  • A financial report showing revenue and expenses.
  • Calculates the net profit or loss over time.
  • Essential for evaluating business performance and profitability.

Overview

  1. 1概览：损益表（Income Statement）是企业财务报告的三大核心报表之一，与资产负债表和现金流量表并列。它记录了企业在特定时间段（如一个月、一个季度或一年）内的经济活动结果。2) 使用模式：在商业语境中，损益表常用于评估企业的盈利能力。管理层、投资者和债权人通过分析报表中的毛利率、营业利润和净利率，判断企业的经营效率。3) 常见语境：损益表广泛应用于企业财务分析、投资决策、贷款审批以及税务申报。它是衡量企业“赚了多少钱”以及“花销是否合理”的关键依据。4) 近义词辨析：损益表与资产负债表不同，资产负债表是“存量”概念（某一时点的财务状况），而损益表是“流量”概念（一段时间的经营过程）。与现金流量表相比，损益表采用权责发生制，即收入和费用在发生时确认，而非以现金实际收付为准。

Examples

1

我们需要查看损益表来了解公司是否盈利。

everyday

We need to check the income statement to see if the company is profitable.

2

审计师正在审核年度损益表。

formal

The auditor is reviewing the annual income statement.

3

这份损益表做得太乱了，看不出重点。

informal

This income statement is too messy to identify the key points.

4

根据损益表的数据，该企业的毛利率呈上升趋势。

academic

According to the income statement data, the company's gross margin is trending upward.

Common Collocations

编制损益表 Prepare an income statement
分析损益表 Analyze an income statement
年度损益表 Annual income statement

Common Phrases

损益平衡

Break-even

损益状况

Profit and loss status

合并损益表

Consolidated income statement

Often Confused With

损益表 vs 资产负债表

The balance sheet shows what a company owns and owes at a specific point in time. The income statement shows performance over a period.

Grammar Patterns

查看损益表 编制损益表 损益表显示...

How to Use It

Usage Notes

The term is formal and strictly used in financial or business contexts. It is standard terminology in accounting and corporate reporting. Avoid using it in casual conversation unless discussing business performance.

Common Mistakes

Beginners often confuse it with a 'bank statement' or 'cash flow report'. Remember that profit is an accounting calculation, not just the physical cash in hand. Ensure you use the term as a noun referring to the specific document.

Tips

💡

Focus on the time period

Always remember that an income statement covers a specific period, not a single moment. It tells the story of your business activities over time.

⚠️

Revenue vs Cash flow

Profit in the income statement is not the same as cash in the bank. Due to accrual accounting, you might show profit even if cash hasn't arrived yet.

🌍

Global financial standards

While formats vary, most companies follow IFRS or GAAP standards. This ensures that profit figures are comparable across different international markets.

Word Origin

The term is a compound of '损' (loss/expense) and '益' (gain/profit). It reflects the classical accounting practice of balancing losses against gains to determine net results.

Cultural Context

In China, the presentation of the income statement is strictly regulated by the Ministry of Finance. It is a mandatory document for all registered companies to ensure transparency in the market.

Memory Tip

Think of '损' (loss/expense) and '益' (profit/gain) as the two sides of the scale. The table balances these to show your final result.

Frequently Asked Questions

4 questions

损益表反映的是企业在一段时间内的经营成果，即赚了多少钱。而资产负债表反映的是在某一个特定时点上的资产、负债和所有者权益状况。

净利润的计算公式通常是：营业收入减去营业成本、各项费用、税金及附加，再加上营业外收入，减去营业外支出。它是衡量企业最终盈利能力的指标。

对于投资者和银行来说，损益表是评估企业盈利能力和成长潜力的核心文件。它能帮助决策者判断企业的商业模式是否可持续。

通常情况下，企业会按月度、季度和年度编制损益表。上市公司必须按季度和年度向公众披露这些信息。

Test Yourself

fill blank

通过分析___，我们可以清晰地看到公司本季度的盈利状况。

Correct! Not quite. Correct answer: 损益表

损益表是反映企业经营成果和盈利状况的直接报表。

multiple choice

哪项不属于损益表？

Correct! Not quite. Correct answer: 银行存款余额

银行存款余额属于资产负债表中的资产项目。

sentence building

损益表 / 反映 / 经营成果 / 企业 / 的

Correct! Not quite. Correct answer: 损益表反映企业的经营成果

符合中文主谓宾结构。

Score: /3

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