檢視收益表的原始碼

[[File:收益表.jpg|缩略图|[https://image.baidu.com/search/detail?ct=503316480&z=0&ipn=d&word=%E6%94%B6%E7%9B%8A%E8%A1%A8%20%20%20%E6%90%9C%E7%8B%90&step_word=&hs=0&pn=0&spn=0&di=80080&pi=0&rn=1&tn=baiduimagedetail&is=0%2C0&istype=2&ie=utf-8&oe=utf-8&in=&cl=2&lm=-1&st=-1&cs=2109641538%2C465084155&os=3400992478%2C4086252537&simid=3496663155%2C311448691&adpicid=0&lpn=0&ln=1869&fr=&fmq=1620793569987_R&fm=result&ic=&s=undefined&hd=&latest=&copyright=&se=&sme=&tab=0&width=&height=&face=undefined&ist=&jit=&cg=&bdtype=0&oriquery=&objurl=https%3A%2F%2Fgimg2.baidu.com%2Fimage_search%2Fsrc%3Dhttp%3A%2F%2F1822.img.pp.sohu.com.cn%2Fimages%2F2011%2F12%2F10%2F10%2F9%2Fu260270600_134e48049d8g213_blog.jpg%26refer%3Dhttp%3A%2F%2F1822.img.pp.sohu.com.cn%26app%3D2002%26size%3Df9999%2C10000%26q%3Da80%26n%3D0%26g%3D0n%26fmt%3Djpeg%3Fsec%3D1623385577%26t%3Dca099f9f1b6f13c7ce1f82c2a5bb47f1&fromurl=ippr_z2C%24qAzdH3FAzdH3Fks52_z%26e3Bf5i7_z%26e3Bv54AzdH3Frj5rsjAzdH3F%25d8ZgV9wW9xM3MoMDBAvdl51Sc3kda%3DAzdH3F8l00a9c80_z%26e3Bip4s&gsm=1&rpstart=0&rpnum=0&islist=&querylist=&force=undefined 原图链接][http://1822.img.pp.sohu.com.cn/images/2011/12/10/10/9/u260270600_134e48049d8g213_blog.jpg 来自搜狐]]]
'''收益表'''亦称“损益表”、“损益计算书”。反映会计期间的收入、支出及净收益的会计报表。收益表的编制以收入与费用的配比原则为基础，即将某一会计期间的营业收入与应由当期收入摊销的费用 (包括非常项目和非营业损益净额) 相配比，以正确决定当期的净收益。收益表内各项目的排列顺序依采用的报表格式而不同。常见的收益表的格式有多步式和单步式。多步式的收益表是先从销货收入减去销售成本算出销售毛利; 再从销售毛利中减去营业费用得营业净收益，用营业净收益加营业外收入，减营业外损失得[[税前净收益]]，从税前净收益中减去所得税最后求得净收益。单步式的收益表是将本期所有的项目分为收入和费用两部分，各种收入之和减去所有费用一次得出净收益。<ref>[https://baijiahao.baidu.com/s?id=1662212565149689249&wfr=spider&for=pc 外行读财报（损益表）]新浪财经</ref>