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原帖由 紫光 于 2007-1-28 18:51 发表
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% Z, t% C' D0 g9 \3 w- \& y不知道你是个什么背景,不过你说话也太不客气了,那好,麻烦你回答一下,
; C+ T) |% b& K3 O在你的理解中你所说的capital cost,在financial report里反映在哪个位置,最后如何和你的net income勾稽?
4 k" s A3 @- U7 k+ x+ ]如果你不知道,晚一点我告诉你.
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Sorry if what I said offends you. I am not a professional accountant, but I have some basic accounting knowledge, I understand operating cost doesn't include depreciation over the long period(capital cost). Here is a good introduction to the financial reporting. It may answer your question. 1 L" [7 g( g6 x# g
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0 V8 {( P9 e0 N) @# |http://www.sec.gov/investor/pubs/begfinstmtguide.htm5 E* m/ Z, ^0 j/ \3 f7 O
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# Z7 h) W4 ^8 cThe next line subtracts the costs of sales from the net revenues to arrive at a subtotal called “gross profit” or sometimes “gross margin.” It’s considered “gross” because there are certain expenses that haven’t been deducted from it yet.
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* Z6 R9 y% P8 ]* h+ r& LThe next section deals with operating expenses. These are expenses that go toward supporting a company’s operations for a given period – for example, salaries of administrative personnel and costs of researching new products. Marketing expenses are another example. Operating expenses are different from “costs of sales,” which were deducted above, because operating expenses cannot be linked directly to the production of the products or services being sold.
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Depreciation is also deducted from gross profit. Depreciation takes into account the wear and tear on some assets, such as machinery, tools and furniture, which are used over the long term. Companies spread the cost of these assets over the periods they are used. This process of spreading these costs is called depreciation or amortization. The “charge” for using these assets during the period is a fraction of the original cost of the assets. + `; |* c% b1 P: d+ l/ z* z: J; c
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After all operating expenses are deducted from gross profit, you arrive at operating profit before interest and income tax expenses. This is often called “income from operations.”
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Next companies must account for interest income and interest expense. Interest income is the money companies make from keeping their cash in interest-bearing savings accounts, money market funds and the like. On the other hand, interest expense is the money companies paid in interest for money they borrow. Some income statements show interest income and interest expense separately. Some income statements combine the two numbers. The interest income and expense are then added or subtracted from the operating profits to arrive at operating profit before income tax. " g3 X. {% i& ~6 R# Q
" n7 @; D4 }% mFinally, income tax is deducted and you arrive at the bottom line: net profit or net losses. (Net profit is also called net income or net earnings.) This tells you how much the company actually earned or lost during the accounting period. Did the company make a profit or did it lose money? |
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楼主: 苹果鸭梨
狗仔卡
发表于 2007-1-27 09:20
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发表于 2007-1-27 11:34
发表于 2007-1-27 12:07
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