利润表的基本认识与编制

Operating Results(经营成果) :  The operating results mainly refer to the Information of the amounts revenues, expenses and their differences during the accounting period.

Income Statement(利润表) :  Income statement, also known as the profit and loss statement,statement of income, or the statement of operations, is one of the main financial statements, reports the revenues, gains, expenses, losses, net income and other totals for the period of time shown in the heading of the statement.

 Operating Income(营业收入) :  The operating income refers to a company’s profit befor enonoperating or other items.

Non-operating income(非营业收入) :  The non-operating income refers to net difference of the other or nonoperating items, including gains and losses on sale of assets used in the business,loss on lawsuit, etc.

 Single-step(单步式) :  A single-step income statement is presented in the format where the operating and nonoperating revenues are grouped and totaled and the operating and nonoperating expenses are grouped and totaled, and then there is one subtraction of the combined expenses from the combined revenues.

 Multi-step(多步式) : A multiple-step income statement is presented in the format that has more than one subtraction in arriving at net income. An income statement showing gross profit is an indication: it is a multiple-step income statement.