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收益和留存利润(或未分配利润——译者注)报表的基本等式是:企业的净收益价值等于它的收入减去成本,即:净收益=收入-成本。如表2所示,收入来自销售,来自投资的利息以及证券的红利,还来自于卖出固定资产和证券的收入(扣除损失后净值)。成本中包括销售商品和劳务成本,与借收款项所支付的利息。因此,净收益大部分是经营收益,但也包括一些其它来源的收益。包括在销售商品及劳务的成本中的折旧和折耗费用,表现为报告期资产负债表中累计折旧和折耗的增
The basic equation for returns and retained profits (translator’s notes) statements is: The value of a company’s net income equals its revenue minus its cost, ie: net income = income-cost. As shown in Table 2, income comes from sales, interest from investments, and dividends from securities, as well as income from the sale of fixed assets and securities, net of losses. The costs include the cost of goods and services sold, and the interest paid on borrowed money. Therefore, most of the net income is operating income, but it also includes some other sources of income. The depreciation and depletion expenses included in the cost of sales of goods and services represented the increase in accumulated depreciation and depletion in the balance sheet of the reporting period.