The preparation methods of the profit and loss statement can be roughly divided into the following two types according to the format of the profit and loss statement:
(1) One-step income statement
In the one-step profit and loss statement, firstly, all the income and all expenses and expenses of the company within a certain period are summarized separately, and the two are subtracted to obtain the current period's net profit or profit after income tax.
(2) Multi-step income statement
The multi-step income statement divides the contents of the income statement into multiple categories. Starting from total sales, the multi-step income statement displays the company's operating results and its influencing factors in the following steps:
Step 1: Reflect net sales, that is, the balance after total sales minus sales returns and discounts, as well as sales tax.
Step 2: Reflect the gross sales profit, which is the balance after net sales minus sales costs.
Step 3: Reflect sales profit, that is, the balance after gross sales profit minus sales expenses, management expenses, financial expenses and other period expenses.
Step 4: Reflect operating profit, that is, the balance after sales profit plus other business profits.
Step 5: Reflect the total profit, that is, the balance after operating profit plus (minus) net investment income, non-operating income and expenses, the cumulative impact of changes in accounting methods on previous profits and losses, and other items.
Step 6: Reflect the profit after income tax, that is, the balance after total profit minus accrued income tax (expense).
One-step income statements and multi-step income statements are prepared in different ways, for different reasons, and each has advantages and disadvantages:
The one-step income statement is relatively concise, and because this format treats all income, expenses, and expenses equally, regardless of their order, it can avoid people mistakenly thinking that the matching of income and expenses is in order. Its disadvantage is that some meaningful intermediate information, such as gross sales profit, operating profit, total profit, etc., are not directly reflected, which is not conducive to comparison of corresponding projects between different companies or the same company in different periods.
The multi-step income statement classifies income, expenses, and expenditure items, lists some intermediate profit indicators, and reflects the calculation process of net profit for the current period step by step. It can provide richer information than the one-step income statement and is helpful. Comparative analysis of corresponding projects in different companies or in the same company at different times. However, the multi-step income statement is difficult to understand, and it is easy for people to misunderstand the sequence of the ratio of income and expenses. The classification and step-by-step of income, expenses, and expenditure items are inevitably subjective.
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