An income statement or profit and loss account (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, operating statement, or statement of operations) is one of the financial statements of a company and shows the company's revenues and expenses during a particular period. It indicates how the revenues (money received from the sale of products and services before expenses are taken out, also known as the "top line") are transformed into the net income (the result after all revenues and expenses have been accounted for, also known as "net profit" or the "bottom line"). The purpose of the income statement is to show managers and investors whether the company made or lost money during the period being reported.This updated and expanded second edition of Book provides a user-friendly introduction to the subject, Taking a clear structural framework, it guides the reader through the subject's core elements. A flowing writing style combines with the use of illustrations and diagrams throughout the text to ensure the reader understands even the most complex of concepts. This succinct and enlightening overview is a required reading for all those interested in the subject .We hope you find this book useful in shaping your future career & Business.

ショーン・リーの手による本作は、単なる会計学の入門書という枠組みを超え、企業の「鼓動」を鮮烈に描き出す一冊です。売上という名の希望がいかにして純利益という真実へと結実していくのか。そのダイナミックな変遷を解き明かす筆致には、冷徹な数字の裏側に潜むビジネスの情熱とドラマが宿っています。 図解を交えた流麗な叙述は、難解な概念をまるで一篇の物語のように脳裏へと浸透させます。財務諸表を読み解くことは、社会の論理を理解し、未来を切り拓く知性を磨くことに他なりません。読者は本書を通じて、自身のキャリアという名の航海を支える、揺るぎない羅針盤を手に入れることになるでしょう。