[[経営工学:http://www.digistats.net/x/index.php?Operations%20Research]]>[[企業会計/経営財務:http://www.digistats.net/x/index.php?%B2%C1%C3%CD%C9%BE%B2%C1]] **損益計算書 Income Statement P/L 損益計算書の最も発展した形式である「損益および包括利益計算書(Combined statement of income and comprehensive income)」は次のような内容になっている。 |Income/Loss from Continuing Operation|>|Sales(売上)| |~|>|Cost of Goods Sold(売上原価)| |~|>|BGCOLOR(#66ccff):Gross Profit(売上総利益)| |~|>|Operating Expenses(営業費)| |~||Selling Expenses(販売費)| |~||General and Administrative Expenses(一般管理費)| |~|>|BGCOLOR(#66ccff):Operating Income/Loss(営業損益)| |~|>|Other Revenues and Gains(その他の収益)| |~|>|Other Expenses and Losses(その他の費用)| |~|>|BGCOLOR(#66ccff):Income/Loss from Continuing Operations before Income Taxes(税引前継続事業利益)| |~|>|Income Taxes(法人税等)| |~||Current(当年度分)| |~||Deferred(繰延税額分)| |~|>|BGCOLOR(#66ccff):Income/Loss from Continuing Operations(継続事業損益)| |Irregular Items|>|Discontinued Operations(廃止事業)| |~||Gain/Loss from Operations of Discontinued Component(廃止部門からの損益)| |~||Income Tax Expense/Benefit(法人税)| |~|>|BGCOLOR(#66ccff):Income/Loss before Extraordinary Items(臨時損益項目控除前損益)| |~|>|Extraordinary Items(net of tax)(臨時損益項目)| |~|>|BGCOLOR(#66ccff):Net Income/Loss(当期純利益/損失)| |Comprehensive Income/Loss|>|Other Comprehensive Income/Loss(net of tax)(その他の包括利益/損益)| |~|>|BGCOLOR(#66ccff):Comprehensive Income/Loss(包括利益/損失)|