什麼是損益表

損益表 Profit and loss account
- an account in which net profit or net loss is calculated
一般情況下會跟購銷表合併 稱為Trading and profit and loss account
Normally, all businesses prepare trading and profit and loss accounts at least once a year.
The main purpose of a trading and profit and loss account is for the owners to see how profitable the business is being run.It is also used for other purposes, for instance, the Commisssioner of the Inland Revenue Department will want to see it so that he can work put the tax bill, or the banker may want ti see it before he makes a loan.

損益表=profit or loss account OR income statement
It represents the results (profit or loss) of the operation of an entity during a period.
By review it, we can know the performance of the entity during a period and base on these information we can plan the future of the entity.