Statement of financial position 和 Income statement

2024-05-15

1. Statement of financial position 和 Income statement

“Income statement“叫损益表

Statement of financial position 和 Income statement

2. 哪位大峡能够介绍一下"statement of comprehensive income" ?

全面收益表”(Comprehensive Income Statement)

Comprehensive是"综合的,全面的意思"

全面收益表”(Comprehensive Income Statement)是从传统收益表的净利润开始,增加除净利润以外的全面收益项目,包括固定资产重估价、外币报表换算差异、持有用于销售的长期证券的公允价值变动差异等,最后报告全面收益总额。

3. consolidated income statement和income statement的区别,麻烦举例

这是合并损益表跟单家公司的损益表
合并损益表是根据单家公司的损益表合并而成的
如一个集团有3家工厂,每家工厂都可以单独编制一个income statement,而集团总部编制consolidated income statement,把3家工厂的income statement进行合并

consolidated income statement和income statement的区别,麻烦举例

4. accounts payable计入income statement里吗?

accounts payable 应付账款,资产负债表科目
income statement 利润表,也就是损益表
所以不计入

5. 急!!!有关Income Statement的问题

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急!!!有关Income Statement的问题

6. statement charge是什么意思

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7. income statement 由哪些部分组成

改名字了
IFRSs已将其命名为
Statement of comprehensive income 
As a minimum, the statement of comprehensive income shall include line
items that present the following amounts for the period:
(a) revenue;
(b) finance costs;
(c) share of the profit or loss of associates and joint ventures
accounted for using the equity method;
(d) tax expense;
*(e) a single amount comprising the total of:
(i) the post-tax profit or loss of discontinued operations
and
(ii) the post-tax gain or loss recognised on the
measurement to fair value less costs to sell or on the
disposal of the assets or disposal group(s) constituting
the discontinued operation;
(f) profit or loss;
(g) each component of other comprehensive income classified by
nature (excluding amounts in (h));
(h) share of the other comprehensive income of associates and joint
ventures accounted for using the equity method; and
(i) total comprehensive income.

income statement 由哪些部分组成

8. 什么是Income_Statement?

损益表(Income Statement d83 /Profit and Loss Account)  损益表(或利润表)是用以反映 公司 在一定期间利润实现( 或发生亏损)的 财务报表 。它是一张动态报表。 损益表可以为报表的阅读者提供作出合理的 经济决策 所需要的有关资 料, 可用来分析利润增减变化的原因, 公司的 经营成本 , 作出投资价值评价等。