the income statement造句
recognition of exchange gains and losses in the income statement
The income tax expense in the income statement should be adjusted by the increase or decrease in income taxes payable.
The principal financial statements of a corporation are the balance sheet, the income statement, and the statement of cash flows.
Any write-offs or amortization of noncurrent items deducted on the income statement must be added back to net income.
The basic financial statements include the balance sheet, the income statement, the statement of owner's equity, and the statement of cash flows.
This ratio is an indicator evaluating the long-term solvency with the income statement.
Analysis on the Balance Sheet Liability Method--in comparison with the income statement liability method;
The information from the comparative balance sheets, the income statement and some related accounts is the basis of the preparation of the statement of cash flows.
The account debited in the entry, Income Taxes Expense, is an expense account that usually appears as the very last deduction in the income statement.
It must be pointed out that the net income shown in the income statement is an accounting profit, not cash flow.
These gains or losses, if material in amount, should be shown separately in the income statement in computing the income from operations.
An alternative method, called the income statement approach, focuses upon estimating the uncollectible accounts expense for the period.
In accounting terminology, the income statement is prepared using the "accrual basis", not the outdated "cash basis".
Apart from the balance sheet and the income statement, there are other transactions recorded in relating accounts as follow...
We can determine directly the amounts of cash flows from accounts concerned, and calculate the amounts using the data from the balance sheet and the income statement.
Therefore, the revenue and expense accounts are called the temporary accounts or the nominal accounts, which are also called the income statement accounts.
The basic data used to determine cash flows can be obtained from the balance sheet, the income statement and some accounts in the ledger.
The revenue should be recognized and reported in the income statement when the timing of revenue is reasonably determinable and the earnings process is completed.
Rental payments under operating leases are charged to the income statement on a straight-line Basis over the period of the relevant leases.
"The rest of her table waited while her friend continued explaining the relationship between the income statement, balance sheet and monthly cash flow. "
In past years, many small companies used the income statement approach in preparing monthly financial statements, but used the balance sheet method in annual financial statements.
Because of the existence of prepaid expenses such as prepaid rents, the operating expenses in the income statement does not match the amount of cash payments for operating expenses, the increase or decrease in prepaid expenses should be adjusted.
If there is a debit balance in the Cash over and short account at the end of the fiscal period, it is an expense and may be included in "Miscellaneous expense"on the income statement.
Gains and losses on disposal of properties, machinery and equipment are recognized in the income statement Based on the net disposal proceeds less the carrying amount of the assets.
The increase in interests payable should be subtracted from the interest expenses that appear on the income statement, and the decrease in interests payable should be added to interest expense.
Similarly, insurance premium paid for any part of the next financial year will not go to the expense in the income statement. Rather, it will appear as Prepaid Expense, an item under Current Assets.
Reversal of an impairment loss of an asset recognised in prior years is recorded when there is an indication that the impairment loss recognised for the asset no longer exists or has decreased. The reversal is recorded in the income statement.
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战术选择造句
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赵如龙造句
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