損益表有三種用途
損益表(Profit & Loss, P&L),又稱為Income Statement, 是一份業務報告,顯示淨收入是收入和支出之間的差額。如果一個企業的收入為7,500,000元,支出為4,500,000元,其損益表上的淨收入或淨收入將為3,000,000元。
企業如何使用損益表?
損益表以三種方式被企業使用。
- 它被用作商業計畫書中的財務報表之一,以顯示企業隨著時間的推移而產生的利潤。在這種情況下,損益表可能是初創企業貸款申請的形式上的備查文件。
- 損益表也可用作對企業健康狀況進行內部分析的工具。在這種類型的分析中,每個支出占總收入的百分比是有用的。一些損益表將銷售和支出數據與預算數據進行比較,以顯示是否達到了預期目標。
- 損益表也有助於納稅準備。詳細的損益表可以編制一整年,在會計年度結束之日結束,並由納稅準備人用於編制企業納稅申報表的收入和支出。許多企業創建的損益表的收入和支出類別相匹配,小企業主提交的納稅申報表是其個人納稅申報表的一部分。
The Income Statement has three uses.
Profit & Loss (P&L), also known as Income Statement, is a business report showing that net income is the difference between income and expenditure. If an enterprise's income is 7,500,000 yuan and its expenditure is 4,500,000 yuan, its net income or net income on the income statement will be 3,000,000 yuan.
How does an enterprise use the income statement?
The income statement is used by enterprises in three ways.
- It is used as one of the financial statements in the business plan to show the profits of the enterprise over time. In this case, the income statement may be a formal reference document for a start-up loan application.
- The Income Statement can also be used as a tool for internal analysis of the health status of enterprises. In this type of analysis, the percentage of each expenditure to total income is useful. Some profit and loss statements compare sales and expenditure data with budgetary data to show whether the expected goals have been achieved.
- The Income Statement is also helpful for tax preparation. Detailed income and loss statements can be drawn up for a whole year, ending at the end of the accounting year, and used by tax preparers for income and expenditure in preparing enterprise tax returns. The income and expenditure categories of income and expenditure statements created by many enterprises match, and the tax returns submitted by small business owners are part of their individual tax returns.
沒有留言:
張貼留言