请教美国的利润表

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Income Statement Get Income Statement for:

View: Annual Data | Quarterly Data All numbers in thousands PERIOD ENDING 30-Jun-08 30-Jun-07 30-Jun-06 Total Revenue 60,420,000   51,122,000   44,282,000   Cost of Revenue 11,598,000   10,693,000   7,650,000   Gross Profit 48,822,000   40,429,000   36,632,000   Operating Expenses Research Development 8,164,000   7,121,000   6,584,000   Selling General and Administrative 18,166,000   14,784,000   13,576,000   Non Recurring -   -   -   Others -   -   -   Total Operating Expenses -   -   -   Operating Income or Loss 22,492,000   18,524,000   16,472,000   Income from Continuing Operations Total Other Income/Expenses Net 1,322,000   1,577,000   1,572,000   Earnings Before Interest And Taxes 23,814,000   20,101,000   18,262,000   Interest Expense -   -   -   Income Before Tax 23,814,000   20,101,000   18,262,000   Income Tax Expense 6,133,000   6,036,000   5,663,000   Minority Interest -   -   -   Net Income From Continuing Ops 17,681,000   14,065,000   12,599,000   Non-recurring Events Discontinued Operations -   -   -   Extraordinary Items -   -   -   Effect Of Accounting Changes -   -   -   Other Items -   -   -   Net Income 17,681,000   14,065,000   12,599,000   Preferred Stock And Other Adjustments -   -   -   Net Income Applicable To Common Shares $17,681,000   $14,065,000   $12,599,000

这是来自于Yahoo的一个利润表(不知道跟Nasdaq提供的是否一样，Nasdaq不提供我所在地区下载报表)

问题：

1.中国报表的营业外收入和支出在这里体现为什么?Total Other Income/Expenses Net?还是Non-recurring Events,后者代表了什么

2. 国外的准则是否变过，以前的报表是没有关于营业外收入的？

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关键词：利润表 Development Adjustments Operations continuing 美国 利润表

我先来给你小解释一下non-recurring items吧

1.FASB中要求，在一份基本的Income Statement中，为了得到Net Income,必须包含net income from continuing operations 和 non-recurring items.

2.non-recurring items又分为四种，分别叫做：Unusual or infrequent items,extraordinary items,discontinued operations 和 accounting changes.

3.Unusual or infrequent items指Transations or event that are either unusual in nature or infrequent in occurrence but not both.唯有它列示于net income from continuing operations 之上.

4.extraordinary items指Transations or event that are  unusual in nature and infrequent in occurrence and material in ammount.

5.discontinued operations 指 a operation that management has decided to dispose of,but either has not yet done so,or has disposed of in the current year after the operation had generated income or losses.

6.accounting changes 包括changes in accounting priciples,changes in accounting estimates and prior-period adjustments.

这部分内容不好理解，建议LZ找本外文财务报表分析教材看一下。

至于国外准则变化的问题，很负责任的告诉你：没变。上述定义和规范一直延用现在。最新FASB和IASB在搞趋同，但暂时没变到这里来。

我现在的理解是non-recurring items可以计入期间费用，而Other income就是国内报表的营业外收入

第二个问题，您说国外准则没变，但是为何上世纪九十年代的报表中没有other income,non-recurring items,Discontinued operations 等项目？而这些项目是在本世纪初才在国外的报表种出现。