损益表
是一个公司确定其盈利或亏损的财务报表。损益表向经营管理人员提供收入和耗费的有关信息。损益表是股东、债权人和贷款协会制定决策的关键文件。损益表一般是在一个财务年度结束后,编制一张正式的损益表。损益表的基本要素有两个:收入和费用。
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