Name: 第4章 動画1 損益計算書 (Chapter 4, Video 1, Income Statement)
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And in this video, we'll be exploring financial statements,

what they look like, and how they interconnect.

Financial statements tell a business' story, what it does,

They provide a business' financial performance,

its current financial position, and its cash flows.

use the financial statements to analyze the business and answer

A business will produce the following financial statements,

income statement, statement of retained earnings,

balance sheet, and the statement of cash flows.

Statements must be completed in a specific order.

And we'll start with the income statement.

to generate that revenue, to obtain a total profit.

The income statement measures a business' performance

within a period of time, either annually, quarterly,

To better understand the income statement,

we have to understand the two main elements, revenues

Revenues are the income a business earns.

Businesses either provide a service or a good.

The key to revenue is that it must be earned.

It means that the business has done their job-- past tense.

that is not earned revenue today because they have not

After they've finished mowing the customer's lawn,

If a retail store plans to sell a product to a customer

tomorrow, revenue is not earned because again, the business

Revenues can only be recognized when the business has

finished their job, provided the service, or delivered the good.

through the day-to-day activities of a business

Revenue, earned by providing services or goods.

Expenses are the cost of the resources that

Expenses are best described through an example.

If you use gas in a lawnmower when you mow a customer's lawn,

then the gas that was consumed during the mowing of the lawn

would be an expense, a cost of earning the revenue.

Because the gas was consumed in order to help

Note that the concept of used, consumed, or incurred

is important, but so is the fact that these things must have

Costs or expenses must be matched to the revenue

consumed, or incurred to help generate revenue.

The format of an income statement is important.

of the financial statement, and the time period covered.

individually and then show a subtotal called Total Revenues.

Generally they are always placed in order of magnitude.

That means from the highest amount to the lowest amount.

Remember the purpose of financial reporting,

to provide information for external stakeholders

Therefore, highlighting the largest sources of revenue

first helps to make the information more understandable

The order of expenses, similar to revenues,

After listing all the expenses, the statement

Next is the subtotal profit before income tax expense,

calculated as total revenues minus total operating expenses,

then income tax expense as a separate line

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第4章動画1 損益計算書 (Chapter 4, Video 1, Income Statement)

period

multiple

consequence

determine

第4章 動画1 損益計算書 (Chapter 4, Video 1, Income Statement)

period

multiple

consequence

determine

第4章動画1 損益計算書 (Chapter 4, Video 1, Income Statement)