【MP3付　英文会計】中学の英語と少しの専門用語で損益計算書を理解｜キャリアアップのための英語と金融の掛け算ブログ

日本株だけで資産運用する時代はオワコン。これからの資産運用は多通貨運用が基本。この記事では、アメリカ株への投資に必要となる財務諸表のうち、代表的な諸表である損益計算書について、英語で理解が深められるように設計されています。

MP3付でリスニングの訓練にもなりますので、ビジネススクールへの留学希望や外資の金融に転職を検討している方にもご利用いただけます。

目標はアニュアルレポートをストレスなく読めること

Structure of PL Statement：損益計算書の仕組み
Summary

Structure of PL Statement：損益計算書の仕組み

まずは、簡単な英文のディクテーションに挑戦。

SCRIPT

P&L (UK) or Income Statement (US) is a statement that describes the firms profit or loss during a given period of time usually called fiscal year.
This statement is calculated by subtracting all expenses regardless of operating or non-operating from all revenues.

Table of P&L Statement

Explanation of each component

Sales: Sales represents the economic activity that a firm has carried out through out a fiscal period. Sometimes called “Revenue”.

Cost of sales: This is the actual cost associated to manufacture the product or the service the firm delivers. It does not include cost of employees.

Gross profit: It tells you how effective a firm is using its direct cost.

Selling, General and Administrative Cost: This includes cost such as advertising the product to the market and employees’ salaries.

Operating Profit: This expresses the actual profit or maybe loss through the core business activity.

Non Operating Income and Expenses: This includes incomes such as interest or capital gain when liquidating securities.

Ordinary Income: This is indicates the ordinary activity a firm practices in a fiscal period.

Extraordinary Income and Expenses: This is an income or an expense associated with an “extra” ordinary activity of a firm. Such as selling its tangible assets such as plant, equipment for certain reasons.

Income before Taxes: This is the actual income that a firm will be taxed on.

Provision for Taxes: This is the tax that a firm pays.

Net Income: Final profit of the firm after tax.