损益表（ProfitandLossAccount）又称收益表或利润表，是反映企业在一定会计期间经营成果的报表。自２０世纪３０年代起，损益表已经取代资产负债表而上升为第一报表的地位。损益表主要反映一定会计经营成果的形成，具体包括营业收入、成本费用、税金、投资净收益、营业外收支 Profit and Loss Account (ProfitandLossAccount), also known as income statement or income statement, is a report reflecting the business results of a certain accounting period. Since the 1930s, the income statement has taken the place of the balance sheet and risen to the position of the first statement. The income statement mainly reflects the formation of certain accounting operating results, including operating income, costs, taxes, net investment income, non-operating income and expenses