英國羅浮堡大學:損益表的特點

英國羅浮堡大學:損益表的特點
損益表主要特點和結構:本報表又稱損益表,是財務會計報告。它顯示了一個公司在特定時間內的收入,具體包括收入和收入所產生的收入(Horngren et al, 2013)。損益表的結構可以解釋為損益表的應用,其公式為收入減去支出。損益表的格式為每個等式項建立詳細的格式。現金流量表的主要特點和結構:目標在於對財務報表使用者提供企業現金流量表的數據。該基地將在評估產生現金和現金等價物的企業能力,以及利用這種現金流的企業要求。當用戶評估企業產生現金和現金等價物的能力、生產時間和確定性時,他們就會做出經濟上的決策。

英國羅浮堡大學:損益表的特點

本標準負責通過現金流量表(Carlon et al., 2015)處理現金和企業現金等價物的歷史變化信息。這是負責在運營、投資和融資活動期間對現金流進行分類。現金流量表需要在已說明的分類期間報告現金流。一個公司以一種具有極大洞察力的方式呈現其現金流。經營活動現金流的例子有幾個。這些是包容性的收據從商品銷售和服務呈現的現金,現金收入從費用、佣金和收入,現金支付商品和服務供應商,代表員工的現金支付和支付現金或所得稅退款,直到確定具體活動的投資和財政。

英國羅浮堡大學:損益表的特點

Profit and loss statement key features and structure: This statement is also known as an income statement which is a report of financial accounting. It shows income of a company at a particular time inclusive specifically of the revenues and expenditures resulting from the income (Horngren et al, 2013). The structure of the income statement can be explained as income statement application with equation comprising of revenues minus the expenditure. The format of the profit and loss statement builds detailed for every equation items. Cash Flow statement key features and structure: The objective lies in data over enterprise cash flow provision to financial statement users. The base will lie in assessing the enterprise capability of generating cash and equivalents of cash along with the enterprise requirements of utilizing such flow of cash. The decisions made economically are taken through users when they evaluate enterprise ability of generating cash and equivalents of cash along with generation timing and certainty.

英國羅浮堡大學:損益表的特點
This standard is responsible for dealing with information provision on the cash and enterprise cash equivalents historical changes through cash flow statement means (Carlon et al., 2015). This is responsible for classifying every flow of cash during the operational, investment and activities of financing period. The statement of cash flow needs to report flows of cash during the classified period as already illustrated. A company presents its flows of cash in a way with maximum considerable perspective. The operating activities cash flows examples are several. These are inclusive of receipts of cash from goods sale and services rendering, receipts of cash from fees, commissions and revenues, payments of cash to goods and services suppliers, payments of cash on employee’s behalf and payment of cash or income tax refunds until identified specifically with activities of investment and finances.

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