如何閱讀 |
了解收入表
2021-07-20
商業(yè),金融,管理,海外高校閱讀時長:10分鐘難度:3.13
除了幫助您確定公司當前的財務狀況外，此理解還可以幫助您預測未來機會，決定業(yè)務戰(zhàn)略，
并為您的目標創(chuàng)建有意義的目標
卡爾特
如果你沒有金融或會計背景，那么理解財務存檔中固有的復雜概念似乎就很不必要了。但是，花時間學習財務報表，如損益表，可以遠遠幫助你推進你的職業(yè)。
為了幫助您開發(fā)此
理解，這里有一個解釋，你需要知道的一切
關于損益表-他們是什么，為什么他們是重要的，以及如何them__sovn可以切塔
""這些文檔的價值是可能的。
什么是損益表？
損益表是您可能要計算的財務報表中最常見的、也是最關鍵的一個。
也稱為損益表（損益表）、損益表
匯總一定期間內的所有收入和支出，包括收入、收益、支出和損失交易的累積影響。
損益表通常以
季度和年度報告，顯示財務趨勢和隨著時間的推移的相比。
損益表與余額表
雖然收入表的定義可能會提醒您
資產負債表，這兩個文件被設計為不同的用途。收入表計算收入和
費用;資產負債表，另一方面，記錄資產，負債和權益。
相關： 資產負債表 101： 什么可打開 。波蘭科拍攝2
烏托你是達拉克獸人：
收入申報的目的是什么？
損益表的目的是顯示公司的財務狀況
在一段時間內的性能。它講述了一個企業(yè)的財務故事
活動。取消稅收和攤銷
根據公司的政策及其收入的細粒度，這些"桶"可以進一步細分為單行項目
陳述。例如，收入經常按產品線或公司部門劃分，而支出可能細分為
采購成本、工資、租金和債務支付的利者。
損益表分析
有兩種方法通常用來閱讀和分析
組織的財務文件：
垂直分析和水平分析
分析。兩者的區(qū)別在于陳述的閱讀方式以及您可以從每種類型的分析中進行比較。
垂直分析
垂直分析是指財務分析方法，其中每個行位都被列為報表中基圖的百分比。這
指收入項目
報表以總銷售額的百分比表示，而不是以美元等確切的資金數量表示。
因契托通卡拉卡弗拉迪恩克
rrorvr，ro rrocowwrtuumr5 在財務報表中刪除了一列數據，確定個人行項目之間的關系（例如，顯示不同費用的相對大小，因為行項目可能被列為運營費用的百分比）。
這種類型的分析使得比較跨時期和跨行業(yè)的財務報表以及公司之間變得簡單，因為您可以預見相對比例。它還有助于您分析性能指標是否正在改善。
韋蒂克納夫西斯不是阿爾瓦夫薩斯
"作為水平分析，它立即有用，但它可以幫助你
確定應該問哪些問題，例如：成本上升或下降在哪里？什么是行項
對利潤率的貢獻最大？隨著時間的推移，它們會受到怎樣的影響？
水平分析
垂直分析將一個線項目作為當前期間內 abase 數字的百分比進行重點分析，而橫向分析則會審查和比較公司財務報表中美元在 mltinle 放棄時的變動
啊
時期。它經常用于
絕對比較，但也可以用作百分比。
橫向分析使財務數據和報告成為一致的一般接受會計原則 （GAAP）。它改善了公司在時間上一致性的看法，以及其增長與競爭對手相比。
因此，橫向分析對投資者和分析師都至關重要。通過進行橫向分析，您可以了解是什么推動了組織財務績效
多年來和現貨趨勢和增長模式，逐行項目。最終，水平分析用于識別從第 1 季度到第 2 季度的隨時間比較的趨勢，而不是揭示個人行項目與其他項目的關系。
相關： 公認會計原則與國際財務報告準則：關鍵區(qū)別是什么，您應該使用哪些？
兩者的情況
問題不在于在評估收入時應利用垂直分析還是橫向分析
語句。相反，它是：你如何利用這兩種形式的分析來結束你需要的信息，做出一個明智的決定？利用這兩種技術可以為您提供比單純依賴更多的見解。
底線
結合現金流量表、資產負債表和年度報告，損益表有助于
公司領導、分析師和
投資者了解企業(yè)運營結果的全貌，從而確定其價值和
效率，理想情況下，預測其未來軌跡。
收入的財務分析
聲明可以揭示，出售的商品的成本正在下降，或者銷售一直在改善，而回報一個數量正在上升。當企業(yè)希望削減開支或確定增長策略時，收入表也會仔細審查。
學習如何閱讀和理解損益表可以使您能夠就公司做出更明智的決定，無論是您自己、您的雇主還是潛在公司
投資。
你想把你的事業(yè)提升到一個新的水平嗎？下載我們的免費指南，以推進您的職業(yè)生涯與必要的業(yè)務技能，學習如何加強您的商業(yè)知識可以幫助您對您的組織產生影響，并在就業(yè)市場上具有競爭力?；蛘撸紤]注冊財務會計在線課程，該課程可以教您所需的關鍵財務主題
了解業(yè)務績效和潛力。
How to Read &
Understand an IncomeStatement
2021-07-20
商業(yè),金融,管理,海外高校閱讀時長:10分鐘難度:3.13
In addition to helping you determineyour company's current financialhealth, this understanding can helpyou predict future opportunities,decide on business strategy,
and create meaningful goals for yourtaam
ccarrt.
If you don't have a background infinance or accounting, it might seemdifficult to understand the complexconcepts inherent in financialdocuments. But taking the time tolearn about financial statements,such as an income statement, can gofar in helping you advance yourcareer.
To help you develop this
understanding, here's an explanationof everything you need to know
about income statements-what theyare, why they're important, and howtoanalwze them__sovn can cetas
“叫”曾叫%much value out of these documentsas possible.
What Is an Income Statement?
An income statement is one of themost common, and critical, of thefinancial statements you're likely toencounter.
Also known as profit and loss (P&L)statements, income statements
summarize all income and expensesover a given period, including thecumulative impact of revenue, gain,expense, and loss transactions.
Income statements are often shared as
quarterly and annual reports,showing financial trends andcomparisons over time.
The Income Statement vs.the BalanceSheet
While the definition of an incomestatement may remind you of a
balance sheet, the two documents aredesigned for different uses.An incomestatement tallies income and
expenses; a balance sheet, on theother hand, records assets, liabilitiesand equity.
Related: Balance Sheets 101:WhatCoac on . Polanco Shoot2
Uuto ur a Dararcc orcct:
What's the Purpose of an IncomeStatement?
The purpose of an income statementis to show a company's financial
performance over a period. It tells thefinancial story of a business's
activities.
Within an income statement, you'llfind all revenue and expense accountsfor a set period. Accountants createincome statements using trial
balances from any two points in time.
From an income statement and other
1
1
ninanclal documents, sucn as the casnflow statement, balance sheet, andannual report, you can determinewhether the business is generating aprofit;if it's spending more than itearns; when costs are highest andlowest; how much it's paying toproduce its product; and whether ithas the cash to invest back into thebusiness.
Accountants, investors, and businessowners regularly review incomestatements to understand how well abusiness is doing in relation to itsexpected performance, and use thatunderstanding to adjust their actions
A business owner whose companymisses targets might, for example,pivot strategy to improve in the nextquarter. Similarly, an investor mightdecide to sell an investment to buyinto a company that's meeting orexceeding its goals.
What Goes on an Income Statement?
While all financial data helps paint apicture of a company's financial
health, an income statementis one ofthe most important documents a
company's leadership team andindividual investors can review,because it includes a detailed
breakdown of income and expensesover the course of a reporting period.This includes:
Revenue: The amount of money abusiness takes in during a reportingperiod
Expenses: The amount of money abusiness spends during a reportingperiod
Costs of goods sold (COGS):The cost ofcomponent parts of what it takes tomake whatever it is a business sells
Gross profit: Total revenue less COGs
Crl
A
A
operating ncome: uross prontlessoperating expenses
Income before taxes: Operating
income less non-operating expenses
Net income: Income before taxes lesstaxes
Earnings per share (EPS): Division ofnet income by the total number ofoutstanding shares
Depreciation: The extent to whichassets (for example, aging
equipment) have lost value over time
EBITDA:Earnings before interest,
denreciation taxes and amortization
These "buckets” may be furtherdivided into individual line items,depending on a company's policy andthe granularity of its income
statement. For example,revenue isoften split out by product line orcompany division, while expensesmay be broken down into
procurement costs, wages, rent, andinterest paid on debt.
Income Statement Analysis
There are two methods commonlyused to read and analyze an
organization's financial documents:
vertical analysis and horizontal
analysis. The difference between thetwo is in the way a statement is readand the comparisons you can makefrom each type of analysis.
Vertical Analysis
Vertical analysis refers to the methodof financial analysis where each lineitem is listed as a percentage of a basefigure within the statement. This
means line items on income
statements are stated in percentagesof gross sales, instead of in exactamounts of money, such as dollars.
Inchactitcthonracaccafraadinc
rrorvr,ro rrrocowwrrtuumr5down a single column of data in afinancial statement, determining howindividual line items relate to eachother (e.g., showing the relative sizeof different expenses, as line itemsmay be listed as a percentage ofoperating expenses).
This type of analysis makes it simpleto compare financial statementsacross periods and industries, andbetween companies, because you cansee relative proportions. It also helpsyou analyze whether performancemetrics are improving.
Werticalanalvsis isn't alwavsas
一”情”情情immediately useful as horizontalanalysis, but it can help you
determine what questions should beasked, such as: Where did costs riseor fall? What line items are
contributing most to profit margins?How are they affected over time?
Horizontal Analysis
Whereas vertical analysis focuses oneach line item as a percentage of abase figure within a current period,horizontal analysis reviews andcompares changes in the dollaramounts in a company's financialstatements over mltinle renorting
O
periods. It's frequently used in
absolute comparisons, but can be usedas percentages, too.
Horizontal analysis makes financialdata and reporting consistent pergenerally accepted accountingprinciples (GAAP).It improves thereview of a company's consistencyover time, as well as its growthcompared to competitors.
Because of this, horizontal analysis isimportant to investors and analysts.By conducting a horizontal analysis,you can tel what's been driving anorganization's financial performance
over the years and spot trends andgrowth patterns, line item by lineitem. Ultimately, horizontal analysis isused to identify trends over timecomparisons from Q1to Q2, forexample-instead of revealing howindividual line items relate to others.
Related: GAAP vs.IFRS: What Are theKey Differences and Which ShouldYou Use?
The Case for Both
The question isn't whether you shouldbe leveraging vertical or horizontalanalysis when evaluating income
statements. Instead, it's: How can youbest leverage both forms of analysis touncover the information you need tomake an educated decision? Utilizingboth techniques can provide you withmore insights than relying solely onone.
The Bottom Line
In conjunction with the cash flowstatement, balance sheet, and annualreport, income statements help
company leaders, analysts, and
investors understand the full pictureof a business's operational results sothey can determine its value and
efficiency and, ideally, predict itsfuture trajectory.
Financial analysis of an income
statement can reveal that the costs ofgoods sold are falling, or that saleshave been improving, while return onequity is rising. Income statementsare also carefully reviewed when abusiness wants to cut spending ordetermine strategies for growth.
Learning how to read and understandan income statement can enable youto make more informed decisionsabout a company, whether it's yourown, your employer, or a potential
investment.
Do you want to take your career tothe next level? Download our freeGuide to Advancing Your Career withEssential Business Skills to learn howenhancing your business knowledgecan help you make an impact on yourorganization and be competitive inthe job market. Or, consider enrollingin the Financial Accounting onlinecourse, which can teach you the keyfinancial topics you need to
understand business performanceand potential.
