A-Level商务例题解析及练习Income Statement_a-level商务资料-优快云博客

本文探讨了公共有限公司的收益报表对于潜在投资者的价值。收益报表记录了企业在一定时期的收入、成本和利润，帮助投资者衡量和比较企业业绩，与同行对比，通过比率分析辅助决策，并判断是否投资。然而，公布的财务报表也有其局限性，投资者还需综合考虑其他因素。

今日知识点：Income Statement

例题

Q: 

Explain how information in the income statement of a public limited company is useful for potential investors.  (8)

解析

Answers could initially define an Income Statement as a record of the revenue, costs and profits (or loss) of a business over a given period of time.

Reference may well be made to the sections of an Income Statement and the information presented:

– Gross profit, sales revenue, cost of sales.  

– Expenses/Net or operating profit and profit after tax.  

– Dividends and retained profit.

Potential investors can use the information to:

– measure and compare the performance of a business over time.  

– compare the performance of the business with other companies.  

– use ratios from this information to assist performance analysis.  

– actual profit can be compared with expected profit.

Investors and potential investors can use the information to determine whether to put money into the business.  It is not all that they will look at but it is important basic/fundamental information. 

下面我们为大家准备了一道同类型的题目，请大家一起来试试解答。

小试牛刀：

Discuss the usefulness and limitations of published accounts for business stakeholders in measuring the performance of a company.  (20)