Income statement (損益計算書) -Net incomeをReport

損益計算書。Results of operation (経営成績) を Report する Statement 。Net income を計算する。


  • Statement of profit and loss
  • Statement of operations
  • Earnings statement



・Net income は、Income from continuing operations + Income from discontinued operations

Basic items

Statement of profit of loss (Income statement) で Present される Items 


売り上げ。Goods や Services の Provide による、Net assets の Increase もしくは Liabilities の Settlements 。 


費用。Goods や Services の Provision による、Net assets の Decrease もしくは Liabilities の Incurrence 。


Equity もしくは Net assets を Increase させる Incidental transaction (付随的な取引) 


Equity もしくは Net assets を Decrease させる Incidental transaction  

Net income

当期純利益。Entity の Operation で Increase した Equity or net assets 。

Net income = (Revenue + Gain) – (Losses + Expense) 

Presentation types

Income statement の Presentation type は2種類。

 ・Single-step income statement
 ・Multiple-step income statement 

Single-step income statement

シンプルタイプの Income statement 。Net income = (Revenues + Gains) – (Losses + Expenses) をそのまま表示させている。

使用する Subtotals (小計) は、Revenues and gainsLosses and expenses ぐらい。

Gross profit 、Income from operations 、Income before taxes Income before taxes などの Multiple subtotals を Report で使用しない。 

Multiple-step income statement

Net income を Report するうえで、Gross profit 、Income from operations 、Income before taxes などの Multiple subtotals を使用する Statements 。一般的なのはこちら。 

Multiple-step income statement items

Multiple-step income statement で Present される Items 


売り上げ。Revenues 。Revenues は Realized したら Recognize 。

Subscription revenues

Revenues は Realized した Period で Recognize 。Collection した Period ではない。

Gross income


Sales – cost of goods sold 

Operating expenses

販売費及び一般管理費。Sales, general, and administrative expenses

 ・Selling expenses
 ・Administrative expenses 

Selling expenses

販売費。Sales に関連する費用。

  • Advertising
  • Freight-out
  • Sales representatives salaries
  • Rent for office space occupied by the sales department

Administrative expenses

  • Accounting and legal fees
  • Officers salaries
  • Insurance
  • Rent for office space

Unusual items

Unusual and infrequently occurring events が発生したら、Operating section にて、Separate item で Disclose 。

Taxes とは Net しない。

また、Footnoted で Supplement してもよし。

かつては、Extraordinary items として Disclose されていた。 

Income from operations

営業利益。Operating revenues 。Operating section で発生した Revenues 。

Gross profit – Operating expense 

Other income

営業外収益。Non-operating item

  • Gain on sale of equipment
  • Gain on early retirement of bonds payable

Other expenses

営業外費用。Non-operating item

  • Interest expense
  • Loss on sale of equipment
  • Loss from fire 

Income from continuing operations before income taxes


Income from operations + Other income – Other expenses


Bond payable や Note payable の Amortization も含む

Income from continuing operations


Income from continuing operations before income taxes – Income taxes

Income from discontinued operations

  • Gain on disposal of business segment
  • Loss from operations of discontinued operation
  • Loss on discontinued operation

Net income


Income from continuing operations + Income from discontinued operations

Income from continuing operations
Income from discontinued operations
Loss from operations of discontinued operationxxx
Loss on discontinued operationxxx
Net incomexxx

Net incomeOther comprehensive income で、Comprehensive income となる。

ただし、Income statement では、Other comprehensive income や Comprehensive income は Present しない。

Income statement で Present しない Items

Statement of comprehensive income や Statement of retained earnings などで Present される Items の中には、Income statement で Present されない Items がいろいろある。

Statement of retained earnings

Statement of retained earnings の Items 。Income statement では Present しない。

Prior period adjustment 


Statement of comprehensive income

包括利益計算書。Statement of comprehensive income の Other comprehensive income 関連の Items は、Income statement では Present しない。

  • Foreign currency translation adjustments
  • Available for sale securities の Unrealized gains and losses
  • Cash flow hedges の Unrealized gains and losses
  • Unrecognized pension items
  • Changes in accounting principle の Cumulative effect


指標。Income statement に関連する Ratios 。

Operating margin

Operating revenues の Operating expenses に対する Excess 

Operating margin = Operating revenues – Operating expenses