如何阅读 |
了解收入表
2021-07-20
商业,金融,管理,海外高校阅读时长:10分钟难度:3.13
除了帮助您确定公司当前的财务状况外,此理解还可以帮助您预测未来机会,决定业务战略,
并为您的目标创建有意义的目标
卡尔特
如果你没有金融或会计背景,那么理解财务存档中固有的复杂概念似乎就很不必要了。但是,花时间学习财务报表,如损益表,可以远远帮助你推进你的职业。
为了帮助您开发此
理解,这里有一个解释,你需要知道的一切
关于损益表-他们是什么,为什么他们是重要的,以及如何them__sovn可以切塔
""这些文档的价值是可能的。
什么是损益表?
损益表是您可能要计算的财务报表中最常见的、也是最关键的一个。
也称为损益表(损益表)、损益表
汇总一定期间内的所有收入和支出,包括收入、收益、支出和损失交易的累积影响。
损益表通常以
季度和年度报告,显示财务趋势和随着时间的推移的相比。
损益表与余额表
虽然收入表的定义可能会提醒您
资产负债表,这两个文件被设计为不同的用途。收入表计算收入和
费用;资产负债表,另一方面,记录资产,负债和权益。
相关: 资产负债表 101: 什么可打开 。波兰科拍摄2
乌托你是达拉克兽人:
收入申报的目的是什么?
损益表的目的是显示公司的财务状况
在一段时间内的性能。它讲述了一个企业的财务故事
活动。取消税收和摊销
根据公司的政策及其收入的细粒度,这些"桶"可以进一步细分为单行项目
陈述。例如,收入经常按产品线或公司部门划分,而支出可能细分为
采购成本、工资、租金和债务支付的利者。
损益表分析
有两种方法通常用来阅读和分析
组织的财务文件:
垂直分析和水平分析
分析。两者的区别在于陈述的阅读方式以及您可以从每种类型的分析中进行比较。
垂直分析
垂直分析是指财务分析方法,其中每个行位都被列为报表中基图的百分比。这
指收入项目
报表以总销售额的百分比表示,而不是以美元等确切的资金数量表示。
因契托通卡拉卡弗拉迪恩克
rrorvr,ro rrocowwrtuumr5 在财务报表中删除了一列数据,确定个人行项目之间的关系(例如,显示不同费用的相对大小,因为行项目可能被列为运营费用的百分比)。
这种类型的分析使得比较跨时期和跨行业的财务报表以及公司之间变得简单,因为您可以预见相对比例。它还有助于您分析性能指标是否正在改善。
韦蒂克纳夫西斯不是阿尔瓦夫萨斯
"作为水平分析,它立即有用,但它可以帮助你
确定应该问哪些问题,例如:成本上升或下降在哪里?什么是行项
对利润率的贡献最大?随着时间的推移,它们会受到怎样的影响?
水平分析
垂直分析将一个线项目作为当前期间内 abase 数字的百分比进行重点分析,而横向分析则会审查和比较公司财务报表中美元在 mltinle 放弃时的变动
啊
时期。它经常用于
绝对比较,但也可以用作百分比。
横向分析使财务数据和报告成为一致的一般接受会计原则 (GAAP)。它改善了公司在时间上一致性的看法,以及其增长与竞争对手相比。
因此,横向分析对投资者和分析师都至关重要。通过进行横向分析,您可以了解是什么推动了组织财务绩效
多年来和现货趋势和增长模式,逐行项目。最终,水平分析用于识别从第 1 季度到第 2 季度的随时间比较的趋势,而不是揭示个人行项目与其他项目的关系。
相关: 公认会计原则与国际财务报告准则:关键区别是什么,您应该使用哪些?
两者的情况
问题不在于在评估收入时应利用垂直分析还是横向分析
语句。相反,它是:你如何利用这两种形式的分析来结束你需要的信息,做出一个明智的决定?利用这两种技术可以为您提供比单纯依赖更多的见解。
底线
结合现金流量表、资产负债表和年度报告,损益表有助于
公司领导、分析师和
投资者了解企业运营结果的全貌,从而确定其价值和
效率,理想情况下,预测其未来轨迹。
收入的财务分析
声明可以揭示,出售的商品的成本正在下降,或者销售一直在改善,而回报一个数量正在上升。当企业希望削减开支或确定增长策略时,收入表也会仔细审查。
学习如何阅读和理解损益表可以使您能够就公司做出更明智的决定,无论是您自己、您的雇主还是潜在公司
投资。
你想把你的事业提升到一个新的水平吗?下载我们的免费指南,以推进您的职业生涯与必要的业务技能,学习如何加强您的商业知识可以帮助您对您的组织产生影响,并在就业市场上具有竞争力。或者,考虑注册财务会计在线课程,该课程可以教您所需的关键财务主题
了解业务绩效和潜力。
How to Read &
Understand an IncomeStatement
2021-07-20
商业,金融,管理,海外高校阅读时长:10分钟难度: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.