Báo cáo kết quả kinh doanh, hay còn gọi là bảng báo cáo lãi lỗ, chỉ ra sự cân bằng giữa thu nhập [doanh thu] và chi phí trong từng kỳ kế toán. Bảng báo cáo này phản ánh tổng hợp tình hình và kết quả hoạt động sản xuất kinh doanh theo từng loại trong một thời kỳ kế toán và tình hình thực hiện nghĩa vụ đối với nhà nước. Báo cáo còn được sử dụng như một bảng hướng dẫn để xem xét doanh nghiệp sẽ hoạt động thế nào trong tương lai.
Dưới đây là một số từ vựng chính giúp bạn hiểu sâu hơn một "Income statement" của một công ty nước ngoài.
Consolidated statements of earnings and retained earnings: Báo cáo kết quả sản xuất kinh doanh và lợi nhuận giữ lại tổng hợp
Statements of consolidated earnings: Báo cáo kết quả sản xuất kinh doanh tổng hợp
Net sales: Doanh thu bán hàng ròng
Gross profit: Lãi gộp
Selling and administrative expenses: Chi phí quản lý và bán hàng
Advertising expenses: Chi phí quảng cáo
Lease payments: thanh toán tiền thuê
Depreciation and amortization: Khấu hao
Repairs and maintenance: Chi phí sửa chữa và bảo dưỡng
Operating profit: Lãi từ hoạt động kinh doanh
Other income: Thu nhập khác
Interest income: Thu nhập từ lãi tiền gửi
Interest expense: Chi phí lãi vay
Earnings before taxes: Thu nhập trước thuế
Income taxes: Thuế thu nhập
Net earnings: Thu nhập ròng
Earnings per common share: Thu nhập trên cổ phiếu thường
Statements of consolidated retained earnings: Báo cáo lợi nhuận giữ lại
Retained earnings at beginning of year: Lợi nhuận giữ lại vào đầu năm
Net earnings: Thu nhập ròng
Cash dividends: Cổ tức
Retained earnings at end of year: Lợi nhuận giữ lại vào cuối năm
Bạn cũng có thể tìm hiểu thêm về từ vựng trong BẢNG CÂN ĐỐI KẾ TOÁN và BÁO CÁO LƯU CHUYỂN TIỀN TỆ.Theo Homeclass
FORM B 03-DN
Unit: VND
ITEMSCodesNotes 2005 2004
[Restated]
I. CASH FLOWS FROM OPERATING ACTIVITIES
1. Profit before tax01 [1,039,729,105] [268,615,989]
2. Adjustments for: -
- Depreciation and amortization02 1,273,089,531 55,678,867
- Provisions03 - -
- Unrealized foreign exchange difference04 - -
- Gain/loss from investing activities05 - -
- Interest expense06 403,332,999 19,654,707
3. Operating profit before movements in working capital08 636,693,425 [193,282,415]
- [Increase]/Decrease in receivables09 [833,911,274] [5,749,488,591]
- [Increase]/Decrease in inventories10 [3,564,958,154] [12,715,300]
- Increase/[Decrease] in accounts payable [not including accrued interest and business income tax payable]11 17,539,486,613 7,405,543,860
- [Increase]/Decrease in prepaid expenses12 [229,020,891] [1,512,000,000]
- Interest paid13 - -
- Corporate income tax paid14 - -
- Other cash inflows15 - -
- Other cash outflows16 - -
Net cash from [used in] operating activities20 13,548,289,719 [61,942,446]
- -
II. CASH FLOWS FROM INVESTING ACTIVITIES - -
1. Acquisition of fixed assets and other long - term assets21 [23,715,836,677] [4,299,242,271]
2. Proceeds from fixed assets and long - term assets disposal22 - -
3. Cash outflow for lending, buying debt instruments of other companies23 - -
4. Cash recovered from lending, selling debt instruments of other companies24 - -
5. Investment in other entities25 - -
6. Cash recovered from investments in other entities26 - -
7. Interest income, dividend and profit paid27 - -
Net cash from [used in] investing activities30 [23,715,836,677] [4,299,242,271]
- -
III. III. CASH FLOWS FROM FINANCING ACTIVITIES - -
1. Proceeds from issuing stocks, receiving capital from owners31 5,008,237,401 4,711,450,524
2. Capital withdrawal, buying back issued stocks32 - -
3. Proceeds from borrowings33 5,728,070,000 -
4. Repayment of borrowings34 - -
5. Repayment of obligations under finance leased35 - -
6. Dividends paid36 - -
Net cash from [used in] financing activities40 10,736,307,401 4,711,450,524
Net increase/[decrease] in cash and cash equivalents50 568,760,443 350,265,807
Cash and cash equivalents at beginning of year60 350,265,807 -
Effect from changing foreign exchange rate61 - -
Cash and cash equivalents at end of year70 919,026,250 350,265,807
FORM B 03-DN Unit: VND ITEMS Codes Notes 2005 2004 [Restated] I. CASH FLOWS FROM OPERATING ACTIVITIES 1. Profit before tax 01 [1,039,729,105] [268,615,989] 2. Adjustments for: - - Depreciation and amortization 02 1,273,089,531 55,678,867 - Provisions 03 - - - Unrealized foreign exchange difference 04 - - - Gain/loss from investing activities 05 - - - Interest expense 06 403,332,999 19,654,707 3. Operating profit before movements in working capital 08 636,693,425 [193,282,415] - [Increase]/Decrease in receivables 09 [833,911,274] [5,749,488,591] - [Increase]/Decrease in inventories 10 [3,564,958,154] [12,715,300] - Increase/[Decrease] in accounts payable [not including accrued interest and business income tax payable] 11 17,539,486,613 7,405,543,860 - [Increase]/Decrease in prepaid expenses 12 [229,020,891] [1,512,000,000] - Interest paid 13 - - - Corporate income tax paid 14 - - - Other cash inflows 15 - - - Other cash outflows 16 - - Net cash from [used in] operating activities 20 13,548,289,719 [61,942,446] - - II. CASH FLOWS FROM INVESTING ACTIVITIES - - 1. Acquisition of fixed assets and other long - term assets 21 [23,715,836,677] [4,299,242,271] 2. Proceeds from fixed assets and long - term assets disposal 22 - - 3. Cash outflow for lending, buying debt instruments of other companies 23 - - 4. Cash recovered from lending, selling debt instruments of other companies 24 - - 5. Investment in other entities 25 - - 6. Cash recovered from investments in other entities 26 - - 7. Interest income, dividend and profit paid 27 - - Net cash from [used in] investing activities 30 [23,715,836,677] [4,299,242,271] - - III. III. CASH FLOWS FROM FINANCING ACTIVITIES - - 1. Proceeds from issuing stocks, receiving capital from owners 31 5,008,237,401 4,711,450,524 2. Capital withdrawal, buying back issued stocks 32 - - 3. Proceeds from borrowings 33 5,728,070,000 - 4. Repayment of borrowings 34 - - 5. Repayment of obligations under finance leased 35 - - 6. Dividends paid 36 - - Net cash from [used in] financing activities 40 10,736,307,401 4,711,450,524 Net increase/[decrease] in cash and cash equivalents 50 568,760,443 350,265,807 Cash and cash equivalents at beginning of year 60 350,265,807 - Effect from changing foreign exchange rate 61 - - Cash and cash equivalents at end of year 70 919,026,250 350,265,807
Ðề: Báo cáo kết quả hoạt động sản xuất kinh doanh bẳng tiếng anh ………. COMPANY Income Stament For Month……., year Revenues from Sales : Sales Cost of Goods Sold : Merchandise Inventory, Purchases Import tax Goods Available for Sale Less Merchandise Inventory, Cost of good Sold Gross Margin from Sales : Operating Expenses Selling expenses Sales Saleries Expense Rent Expense, Store Fixtures General and Administrative Expenses Office Saleries Expense Insurace Expense, General Telephone expense Mobiphone expense Utility expense Office Expense Depreciation Expense, Office Equipment Total Operating Expenses Income from Operations Other Revenues and Expenses over Other revenues Interest Income Less Interst Expense Excess of Other Expenses over Other Revenue Net Income