income statement
income statement. A statement of all the revenues, expenses, gains, and losses that a business incurred during a given period. — Also termed statement of income; profit-and-loss statement; earnings report. Cf. BALANCE SHEET.
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income statement
income statement 收益表；损益表 反映企业在一定时期盈利能力的财务报表。它通过记录一定时期内的销售收入和销货成本计算净收益或是净损失。亦称作「statement of income」、「profit-and-loss statement」、「earnings report」。
income statement
income statement 损益表 为企业的三种财务报表之一。是将公司在特定一段时间的收入和支出列入以反映公司财务情况的一种报表。损益表又称利润表，是用以反映公司在一定期间利润实现（或发生亏损）的财务报表。它是一张动态报表。损益表可以为报表的阅读者提供做出合理的经济决策所需要的有关资料，可用来分析利润增减变化的原因、公司的经营成本，做出投资价值评价等。
income and expense declaration
income-and-expense declaration. Family law. In child-support litigation, a document that contains information on a parent’s income, assets, expenses, and liabilities. — Also termed financial statement.
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financial statement
financial statement. 1. A balance sheet, income statement, or annual report that summarizes an individual’s or organization’s financial condition on a specified date or for a specified period by reporting assets and liabilities. — Also termed financial report. Cf. FINANCING STATEMENT. certified financial statement. A financial statement examined and reported by an independent public or
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profit and loss statement
profit and loss statement 损益表；损益计算书 显示一定时期内某项营业的收入、成本和费用的报表；其差额显示该时期的盈余或亏损。 (→income statement)
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balance sheet
balance sheet. A statement of an entity’s current financial position, disclosing the value of the entity’s assets, liabilities, and owners’ equity. — Also termed statement of financial condition; statement of condition; statement of financial position. Cf. INCOME STATEMENT.
annual report
annual report. A yearly corporate financial report for shareholders and other interested parties. • The Securities Exchange Act of 1934 requires registered corporations to file an annual report on the SEC’s Form 10-K. An annual report includes a balance sheet, income statement, statement of changes in financial position, reconciliation of changes in owners’ equity accounts,
deferred charge
deferred charge. An expense not currently recognized on an income statement but carried forward on the balance sheet as an asset to be written off in the future (insurance premiums are a deferred charge).
w form
W-2 form. Tax. A statement of earnings and taxes withheld (including federal, state, and local income taxes and FICA tax) during a given tax year. • The W-2 is prepared by the employer, provided to each employee, and filed with the Internal Revenue Service. Cf. W-4 FORM. [Cases: Internal Revenue 4849. C.J.S. Internal Revenue §§