会计/收益表

收益表是财务报表，其中列出了特定时期的收益、支出和利润。

收益和支出可以分为营业收益和支出、管理费用以及财务收益和支出。

Detailed Income statement for xxxxx retail Ltd , for year ending on 30 June, xxxx.
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Operating Income
  Sales Revenue                        x
   less sales returns                  x
                                       --
  Net sales revenue                             x
  Less Cost of sales                
   beginning inventory                  x
   add purchases                        x
                                       ---
   cost of goods available for sale         x
   less ending inventory                    x  
   Cost of Sales                                x
                                               ---
  Gross Profit                                  x
  add Other operating Income                    x
    Discount received                           x
                                               ---
                                                x
Less expenses    
  Operating  Expense                
     Sales staff salary expense       x        
     advertising expense              x 
     stores rent expense              x
     stores depreciation expense      x 
                                     ---
       Total operating expense              x
  Administration Expense              
     Office staff salary expense      x 
     office rental expense            x
     telephone expense                x
     utilities expense                x 
     office supplies expense          x
     office furniture and 
     equipment depreciation expense   x
     insurance expense                x
                                     ----
       Total administration expense         x
  Financial expense                   x
    interest expense                  x   
    bad debts expense                 x
    discount allowed expense          x
                                    -----
       total financial expense              x
                                           ---
                                                 x
                                                ---
Net profit excluding financial income            x

  add Investment income                          x      
  add Finance income                             x
                                               ----
Net profit before taxes                          x       
  taxation expense                               x 
                                               ----
Net profit after tax                             x
                                               ====