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# 会计代写|财务会计代考FINANCIAL ACCOUNTING代写|ECON033 The income statement

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## 会计代写|财务会计代考FINANCIAL ACCOUNTING代写|The income statement

It has been shown that any transaction, event or adjustment can be recorded in a given balance sheet to produce a new and updated balance sheet. Also, provided that one follows the logic of the resources-and-claims idea, the new balance sheet must inevitably balance.

It would be possible to carry on this process in the same way for ever, producing an endless series of balance sheets after each transaction. This would not be very practicable. Instead, users of accounting information may wish to see balance sheets monthly, half-yearly or yearly. They may also require current information about the results of the operating activities of the business. In order to provide this, it is necessary to collect together and summarise those items that are part of the calculation of the profit figure for the particular period.

The transaction that led to profit in the example in Section $2.2$ (the sale of inventory) was expressed as an increase in assets. The transaction that led to a reduction in the profit (the wages) was expressed as a fall in assets. The calculation of profit will generally consist of these positive and negative elements. On the one hand, when the business makes a sale, then the proceeds of the sale are a positive part of the profit calculation, which is referred to as an income. On the other hand, the operating process involves the consumption of some business resources, an expense, which is the negative part. In the example explored in detail earlier, there were two such items. First, the resource of inventory was used, and so the original cost of the used inventory was included as a negative component of the profit calculation. Second, some of the resource of cash was used to pay the wages that had necessarily been incurred in the process of the business’ operations. The cost of these wages is also a negative component of the profit calculation. The two components can be seen in the ‘owner’ column of Table 2.4.

The income statement (called the profit and loss account in UK law) reports on flows of income and expenses of a period, whereas a balance sheet reports on the financial position (i.e. the stock of resources and claims) at the balance sheet date. Figure $2.1$ shows this diagrammatically. From time to time (at least yearly), the balance sheet is drawn up to show the financial position at that particular time. For example, in Figure 2.1, the balance sheet is drawn up at 31 December $20 \mathrm{X} 7$ and again at 31 December 20X8. During the year 20X8, assuming that the owners have not introduced or withdrawn capital, the explanation for the changing balance sheet is the operations of the company. Overall, the assets of the company will have grown in $20 \mathrm{X} 8$ if there is an excess of income over expenses. The balance of the assets over the liabilities is called the net assets. This profit can also be seen as the size of (and the cause of) the increase in equity in year 20X8.

## 会计代写|财务会计代考FINANCIAL ACCOUNTING代写|Preparing the income statement

The logic of the income statement in relation to the balance sheet can be explored by reworking the transactions we used earlier, and by segregating out the expenses and the income from the other aspects of the transactions.

First, let us examine all the resources. Some of these have been used up in the period under consideration; some continue to be valuable because they will provide benefits in the future. The resources that the entity had fall into two types:

• those used up in the period (expenses);
• those remaining (assets).
The claims can be seen to fall into three types:
• those arising from operations in the period (income);
• those contributed by the owners (equity capital);
• those due to outsiders (liabilities).
We can set up a simple layout for recording our transactions under this five-way split, as shown in Table 2.13. On the left, the assets and expenses are what has happened to the sources of the entity’s finance. On the right, the sources are shown. The equity capital and the liabilities are shown together, because they are both outstanding claims at the balance sheet date.

## 会计代写|财务会计代考FINANCIAL ACCOUNTING代写|Preparing the income statement

• 期间用完的（费用）；
• 剩余的（资产）。
可以看出，索赔分为三种类型：
• 期间经营产生的收入（收入）；
• 业主出资的（股本）；
• 应归于外人的（负债）。
我们可以设置一个简单的布局来记录这种五向拆分下的交易，如表 2.13 所示。在左侧，资产和费用是实体财务来源发生的情况。右侧显示了来源。权益资本和负债一起显示，因为它们都是资产负债表日的未偿债权。

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