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- Depending on how revenues and expenses are presented,there are roughly two formats of the income statement. 损益表根据收入与费用的表现形式，大致分为两种格式。
- Depending on how revenues and expenses are presented, there are roughly two formats of the income statement. 损益表根据收入与费用的表现形式，大致分为两种格式。
- The income statement of a proprietorship differs from that of a corporation in two significant respects. 独资企业的收入表与股份公司的收入表有两个区别。
- The first two chapters lift two sections from the book. 头两章是从那部书上剽窃来的。
- Exhibit 6.2 gives a visual layout of the flow of costs to either the gross profit section of the income statement or the inventory reported on the balance sheet for FIFO, LIFO, and weighted average. 2形象地表示出了成本的流动，既表示了损益表中的毛利润部分又展示了用先进先出，后进先出，加权平均法计算出的资产负债表中的存货。
- Depending on how revenues and expenses are presented,there are roughly two formats of the income statement,the traditional multi-step format and the relatively new two-step format. 损益表，根据它表列各项收入与费用的顺序，也有不同的格式。
- Therefore,some American companies took the lead to use the two-step format. In this format,the income statement contains basically two parts. The first part lists all sources of revenues while the second lists all kinds of expenses. 所以，美国公司便率先使用“两步式”损益表，它包括两部分，前一部分明列各项收入，后一部分明列各项成本及费用。
- Join the two sections of pipe together. 将这两段管子连接在一起。
- The income statement discloses revenues, expenses and net income on the accrual basis. 损益表是按照应计基础(权责发生制)的要求来列报收入、费用和净收益的。
- The park is divided into two sections. 公园被分成两个部分。
- This is described in the next two sections. 这将在下面两部分中加以介绍。
- It divided the Huangpu River into two sections. 就把黄浦江分成了两部分。
- Some companies prepare an income statement for management that highlights standard cost variances. 一些公司编制反映标准成本差异的损益表。
- The basement is divided into two sections. 地下室分成两个部分。
- Having two sections or subjects. 二部的，二拍的有两种乐器或主题的
- Preparing income statement and balance sheet based on the balance in the ledger account. 根据账户余额编制收益表和资产负债表。
- In the following two sections, you learn how ASP. 在之后的两个部分，你将会学到ASP.
- In accounting terminology,the income statement is prepared using the "accrual basis",not the outdated "cash basis". 以会计术语来说，损益表是根据“权责基础”编制的，以现金收入及支出为准的“现金基础”早就被淘汰了。
- It must be pointed out that the net income shown in the income statement is an accounting profit,not cash flow. 这里要特别指出的是，损益表呈现的是公司的“会计损益”，而不是“现金收支”，例如巴士公司售出车资卡收进的现金并非营业收入，而是“预收收入”，属于流动负债，因此表现于资产负债表中的负债，而非损益表中的收入。
- To simplify the bookkeeping,as well as to provide more useful information,the income statement was born. 为了简化簿记工作，也为了提供更有用的资讯，损益表就应运而生了。
