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income statement

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Explanation of "Income Statement"

Definition: An income statement is a financial document that shows how much money a business made (revenue) and how much it spent (expenses) over a specific period, like a month, a quarter, or a year. The result of this statement tells you whether the business made a profit (more money earned than spent) or a loss (more money spent than earned).

Usage Instructions:
  • You usually use the term when discussing business finances.
  • It is often prepared monthly, quarterly, or annually.
  • It is important for business owners, investors, and accountants to understand how well a company is performing.
Example:
  • "At the end of the year, the company reviewed its income statement to see if it had made a profit."
Advanced Usage:
  • You might hear phrases like "net income" or "operating income" when discussing income statements. Net income is the final profit after all expenses are deducted.
  • Businesses often compare income statements from different periods to analyze growth or decline.
Word Variants:
  • Income (noun): The money received, especially on a regular basis, for work or through investments.
  • Statement (noun): A clear expression of something in speech or writing.
  • Related term: Profit and Loss Statement (another name for income statement).
Different Meanings:

While "income statement" primarily refers to financial documents in business, the words "income" and "statement" can have other meanings: - Income can refer to any money received, not just from business (like salaries or gifts). - Statement can also refer to a declaration or an expression of opinion.

Synonyms:
  • Profit and Loss Statement (P&L)
  • Earnings Statement
Idioms and Phrasal Verbs:
  • "In the black": This means a company has made a profit (positive net income).
  • "In the red": This means a company is operating at a loss (negative net income).
Summary:

The income statement is essential for understanding a business's financial health.

Noun
  1. a financial statement that gives operating results for a specific period

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