1.
income statement; profit and loss statement
A financial statement that summarizes a company's revenues, expenses, and profits over a specific period.
損益計算書を見れば利益がわかる。
You can see the profit by looking at the income statement.
今期の損益計算書では売上が前年比で増加している。
In this period's income statement, sales have increased compared to the previous year.
投資家は貸借対照表と損益計算書を合わせて分析することで、企業の経営状態をより正確に把握できる。
By analyzing the balance sheet and income statement together, investors can grasp a company's management condition more accurately.
Literally "profit-loss calculation document." Often abbreviated as P/L (from the English "profit and loss"). Shows how much money a company earned and spent over a period such as a quarter or fiscal year.
The key line items include 売上高 (revenue), 売上原価 (cost of sales), 営業利益 (operating profit), and 当期純利益 (net income).
COMMON COLLOCATIONS:
- 損益計算書を作成する: to prepare an income statement
- 損益計算書の分析: income statement analysis
- 連結損益計算書: consolidated income statement
RELATED TERMS:
- 貸借対照表: balance sheet (B/S)
- 財務諸表: financial statements
- 売上: sales; revenue
- 利益: profit