Introduction to the Income Statement

Question 1

1.

Revenue

“The company’s revenue increased by 20% this year.”

Answer 1

“Revenue is the money a company makes from selling products or services.”

درآمد

پولی که یک شرکت از فروش محصولات یا خدمات خود به دست می‌آورد.

Question 2

Expenses

“The company’s expenses include salaries, rent, and utilities.”

Answer 2

“Expenses are the costs that the company pays to run its business.”

هزینه‌ها

پولی که شرکت برای اداره‌ی کسب‌وکار خود خرج می‌کند، مانند اجاره و حقوق کارمندان.

Question 3

Net Profit

“Net profit is calculated by subtracting total expenses from total revenue.”

Answer 3

“Net Profit is the money left after subtracting expenses from revenue.”

سود خالص

سودی که پس از کسر تمامی هزینه‌ها از درآمد باقی می‌ماند.

Question 4

Gross Profit

“Gross profit shows the profitability of a company’s core business activities

Answer 4

The difference between a company’s revenue and the cost of goods sold, indicating the profitability of core business activities.

سود ناخالص

تفاوت بین درآمد و هزینه‌های مستقیم تولید.

Question 5

Operating Expenses

“Operating expenses are necessary to keep the business running

Answer 5

The day-to-day expenses necessary for running a business, such as rent, utilities, and salaries.

هزینه‌های عملیاتی

هزینه‌هایی که برای عملیات روزانه‌ی شرکت صرف می‌شود، مانند اجاره و حقوق.

Question 6

Cost of Goods Sold

“Cost of goods sold includes raw materials and direct labor

Answer 6

The direct costs associated with producing the goods or services that a

هزینه‌ی کالاهای فروخته‌شده

هزینه‌هایی که مستقیماً با تولید محصولات یا خدمات مرتبط است.

Question 7

Operating Income

Operating income is a measure of the company’s profitability from its core business activities

Answer 7

The profit earned from a company’s core business operations, excluding any income from investments or other non-operating activities

درآمد عملیاتی

سودی که از عملیات اصلی شرکت به دست می‌آید، قبل از کسر هزینه‌های مالی و مالیات.

Question 8

Other Income

Other income includes earnings from investments or one-time sales

Answer 8

Income that does not originate from the company’s core business activities, such as investment income or one-time gains.

درآمدهای دیگر

درآمدهایی که به‌طور مستقیم از فعالیت اصلی شرکت حاصل نمی‌شوند، مانند سود سرمایه‌گذاری‌ها.

Question 9

Tax Expense

Tax expense reduces the company’s net income

Answer 9

The amount of money that a company owes to the government as taxes, which reduces the net income.

هزینه مالیات

پولی که شرکت برای پرداخت مالیات به دولت پرداخت می‌کند.

Question 10

Earnings Before Interest and Taxes (EBIT)

“EBIT is an indicator of a company’s profitability from core operations

Answer 10

A measure of a company’s profitability that excludes interest and income tax expenses, used to evaluate core business performance.

سود قبل از بهره و مالیات

سودی که قبل از کسر هزینه‌های بهره و مالیات به دست می‌آید و به عنوان معیاری از عملکرد عملیاتی شرکت استفاده می‌شود.