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。
ほかにも
- Statement of profit and loss
- Statement of operations
- Earnings statement
といった呼び名がある。
・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
Revenues
売り上げ。Goods や Services の Provide による、Net assets の Increase もしくは Liabilities の Settlements 。
Expenses
費用。Goods や Services の Provision による、Net assets の Decrease もしくは Liabilities の Incurrence 。
Gains
Equity もしくは Net assets を Increase させる Incidental transaction (付随的な取引)
Losses
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 gains と Losses 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
Sales
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
売上総利益。
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
経常利益、税引き前利益。
Income from operations + Other income – Other expenses
Interest
Bond payable や Note payable の Amortization も含む
Income from continuing operations
税引き後利益。
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
当期純利益。
Income from continuing operations + Income from discontinued operations
| Income from continuing operations | ||
| xxx | ||
| Income from discontinued operations | ||
| Loss from operations of discontinued operation | xxx | |
| Loss on discontinued operation | xxx | |
| Net income | xxx |
Net income と Other 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
前期損益修正。
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
Ratios
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
