Income statement
Income statement.
An income statement shows changes in a business’s revenues and expenses over a certain time period.Items included in an income statement are revenue, cost of goods sold, gross profit, expenses, and net profit.
PS: 损益表。损益表显示一个企业在一定时期内收入和费用的变化。损益表中包括的项目有收入、销货成本、毛利、费用和净利润。
revenues财政收入; 税收收入; 收益; revenue的复数
expenses费用; 价钱; 花钱的东西; 开销; 开支; 花费; expense的第三人称单数和复数
revenue财政收入; 税收收入; 收益
cost of goods sold销货成本，产品销售成本
gross profit总收益；毛利润
net profit净利润
Revenue.
Revenue is the income that a business receives.Revenue is usually generated from the sale of goods and services.A company’s performance is measured based on how its revenue compares with its expenses.
PS: 收入。收入是企业获得的收入。收入通常来自商品和服务的销售。公司的业绩是根据其收入与费用的比较来衡量的。
company’s performance 公司的业绩
Cost of goods sold.
Cost of goods sold (COGS)is the cost that comes from the production of goods. This includes the cost of materials and direct labor costs used to produce the goods. For a bakery, the money spent on buying flour is considered as cost of goods sold.
PS: 销货成本.销货成本（COGS）是生产商品的成本。这包括用于生产货物的材料成本和直接人工成本。对于面包店来说，买面粉的钱被认为是销售商品的成本。
The newspaper industry has struggled in recent years to boost its revenue.Cost of goods sold includes the cost of materials and direct labor costs and excludes distribution costs and other indirect expenses.A company’s total costs are equal to the cost of goods sold plus expenses.The mobile industry’s revenue is projected to reach over 1 trillion dollars in 2020.
PS: 近年来，报业一直在努力增加收入。销售商品的成本包括材料成本和直接人工成本，不包括分销成本和其他间接费用。一家公司的总成本等于销售商品的成本加上费用。移动行业的收入预计将超过12020年达到万亿美元。
boost its revenue.增加收入
boost使增长; 使兴旺; 偷窃; 帮助; 激励; 增长; 提高; 功率增大
revenue财政收入; 税收收入; 收益
excludes distribution costs 不包括分销成本
be projected to do, 预计
Gross profit.
Gross profit is the total profit made after deducting the cost of goods sold from sales. A company can increase its gross profit by increasing sales while maintaining or reducing cost of goods sold.
PS: 毛利润毛利是指扣除销售商品成本后的利润总额。一个公司可以通过增加销售额来增加其毛利润，同时保持或降低销售商品的成本。
Gross总的; 毛的; 严重的; 令人不快的; 令人恶心的; 使人厌恶的; 总共; 全部; 总收入为; 总共赚得; 一罗(144个); 毛收入，总收入
profit利润; 收益; 赢利; 好处; 利益; 裨益; 获益; 得到好处; 对…有用
deducting扣除，减去; deduct的现在分词
deduct英 [dɪˈdʌkt] 美 [dɪˈdʌkt] v.(从总量中)扣除，减去
Expenses.
Expenses represent the amount of money a business spends besides the cost of goods sold.Common business expenses include employee wages, payment to suppliers, and office leases.Businesses try to cut expenses in order to increase their net profit.
PS: 费用。费用是指企业在销售商品成本之外所花费的金额。常见的业务费用包括员工工资、供应商付款和办公室租赁。企业试图削减费用以增加净利润。
wages工资，工钱; 开始，发动，进行，继续; wage的第三人称单数和复数
suppliers供应者; 供货商; 供货方; supplier的复数
leases英 [ˈliːsɪz] 美 [ˈliːsɪz] n.(房屋、设备或土地的)租约，租契v.租用，租借，出租(尤指房地产或设备)lease的第三人称单数和复数
Net profit.
Net profit is the profit a company makes after subtracting expenses from its gross profit. Companies can determine if they are successful or not by looking at their net profit.
PS: 净利润。净利润是一家公司从其毛利中减去费用后所获得的利润。公司可以通过查看自己的净利润来判断自己是否成功。
profit利润; 收益; 赢利; 好处; 利益; 裨益; 获益; 得到好处; 对…有用
makes制造; 做; 组装; 写; 出产; 制订; 铺床; make的第三人称单数
subtracting减; 减去; subtract的现在分词
expenses费用; 价钱; 花钱的东西; 开销; 开支; 花费; expense的第三人称单数和复数
gross profit总收益；毛利润
Companies公司; 商号; 商行; 剧团; 演出团; 陪伴; 做伴; company的复数
Our gross profit for the quarter amounted to 7 million dollars.A start-up company may need to borrow a large sum of money to pay for its expenses. Annual net profit dropped 15%due to increased expenses.If their sales had not declined so significantly, their net profit wouldn’t have decreased.The firm’s net profit was 4 million dollars for the first quarter, while its gross profit was 30 million dollars. Because their cost of goods sold increased more than their revenue, their gross profit decreased.
PS: 我们这一季度的毛利润达700万美元。一家初创公司可能需要借一大笔钱来支付开支。由于费用的增加，公司的年净利润下降了15%，如果他们的销售额没有大幅度下降，他们的净利润就不会下降。第一季度公司的净利润是400万美元，而毛利润是3000万美元。因为他们销售商品的成本比收入增加得多，所以他们的毛利润减少了。
gross profit总收益；毛利润
amounted合计，共计; 等同，接近; amount的过去分词和过去式
significantly英 [sɪɡˈnɪfɪkəntli] 美 [sɪɡˈnɪfɪkəntli] adv.有重大意义地;显著地;明显地;有某种意义;别有含义地;意味深长地
decreased减少，减小，降低; decrease的过去分词和过去式
pay for付开销; 赔偿; 付出代价; 吃亏
due to由于，应付
