A financial statement that presents a company's operating results (revenues, expenses, and profit) for a single accounting period. Starting from net sales, it deducts cost of goods sold and selling, general, and administrative expenses in stages to derive operating profit, ordinary profit, and net profit for the period. Together with the balance sheet and cash flow statement, it is one of the primary documents for understanding a company's financial condition.

Past questions testing this term · 2 questions

• 2013h25a #89M さんが担当することになった“事務担当者の残業増加”に該当する損益計算書の勘定科目の分類として，適切なものはどれか。
• 2009h21h #16損益計算書を説明したものはどれか。