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Anonymous users2024-02-061. Overall analysis, analyze the profitability and change trend of the enterprise.
2. Structural analysis: Through the structural analysis of profit composition, analyze the ability of enterprises to continue to generate profits and the rationality of profit formation.
3. Financial ratio analysis, using financial ratio index analysis.
4. Project analysis, specific analysis of projects that have a greater impact on the business results of the enterprise and projects with a large range of changes. The main items are: operating income, operating costs, sales expenses, management expenses, financial expenses, investment income, income tax expenses and other items.
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Anonymous users2024-02-051) Analysis of the main statement of the income statement.
Through the analysis of the main statement of the income statement, the increase and decrease of various profits, the changes in the structure and the income and costs that affect the profits are analyzed.
1.Analysis of changes in the increase and decrease of profits. Through the horizontal analysis of the income statement, from the perspective of profit formation, it reflects the changes in the amount of profit, and reveals the management performance and existing problems of the enterprise in the process of profit formation.
2.Analysis of changes in profit structure. The analysis of profit structure changes is mainly based on the vertical analysis of the income statement, revealing the relationship between various profits, costs and expenses and income, so as to reflect the profit composition, profit and cost level of each link of the enterprise.
3.Enterprise revenue analysis. The contents of enterprise revenue analysis include: revenue recognition and measurement analysis; Analysis of the factors affecting revenue and sales volume; Analysis of the composition of corporate revenue, etc.
4.Cost analysis. The cost analysis includes two parts: product cost of sales analysis and period expense analysis. Product cost of sales analysis includes total cost of sales analysis and unit cost of sales analysis; Period expense analysis includes selling expense analysis and administrative expense analysis.
2) Analysis of the attached statements of the income statement.
The analysis of the attached statement of the income statement is mainly the analysis of the profit distribution statement and the segment statement.
1.Profit distribution statement analysis. Through the analysis of profit distribution statement, the changes in the quantity and structure of profit distribution of enterprises are reflected, and the impact of changes in profit distribution policies, accounting policies and relevant national laws and regulations on profit distribution is revealed.
2.Segment report analysis. Through the analysis of the segment statements, it reflects the operating conditions and operating results of enterprises in different industries and regions, and points out the direction for enterprises to optimize their industrial structure and carry out strategic adjustments.
3) Analysis of notes to the income statement.
The analysis of notes to the income statement is mainly based on the relevant details such as the notes to the income statement and the financial fact sheet, to analyze and explain the changes in the important items in the income statement and the schedule, and to reveal the subjective and objective reasons for the changes in profit formation and distribution.
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Anonymous users2024-02-04Income statement analysis is to analyze the ability of an enterprise to organize revenue, control costs and expenses to achieve profitability, and evaluate the operating results of an enterprise.
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Anonymous users2024-02-03What is Income Statement Analysis.
Income statement. Literally, it is a table of loss and profit. It represents a company's profit and loss over a period of time. >>>More
The content of income statement analysis mainly includes the following three aspects: >>>More
Income statement, also known as profit and loss statement, refers to the accounting statement that reflects the operating results and distribution of the enterprise in a certain accounting period, and is the financial record of the company's operating performance in a period of time, reflecting the sales revenue, cost of sales, operating expenses and tax status during this period, and the statement result is the profit or loss realized by the company.
The income statement is an accounting statement that reflects the production and operation results of an enterprise in a certain accounting period (such as monthly, quarterly, semi-annual or annual). The operating results of an enterprise in a certain accounting period may be manifested as both profits and losses, therefore, the income statement is also known as the profit and loss statement. It provides a comprehensive picture of the various revenues realized, the various expenses, costs or expenses incurred by the enterprise in a specific period, as well as the profits realized or losses incurred by the enterprise. >>>More
Income statement. It is a statement that reflects the operating results of an enterprise in a certain accounting period. For example, the income statement that reflects the operating results from January 1 to December 31 is also called a dynamic statement because it reflects the situation of a certain period. >>>More