Eredményszámla

Eredményszámla, which translates to "profit and loss account" or "income statement" in English, is a fundamental financial report used in accounting. It summarizes a company's revenues, expenses, gains, and losses over a specific period, typically a quarter or a fiscal year. The primary purpose of the eredményszámla is to show how a company has performed financially during that period and to calculate its net profit or loss.

The structure of an eredményszámla generally begins with the revenue generated from the company's core operations, often referred to as sales revenue or net sales. From this figure, the cost of goods sold (COGS) is subtracted to arrive at the gross profit. Following this, operating expenses, such as salaries, rent, marketing, and administrative costs, are deducted. The result after deducting operating expenses is the operating income or profit from operations.

Further adjustments are then made for non-operating income and expenses, which can include interest income, interest expense, and gains or losses from the sale of assets. This leads to the profit before tax. Finally, income tax expense is deducted to arrive at the net profit or loss for the period, which represents the company's bottom line. The eredményszámla is crucial for investors, creditors, and management to assess a company's profitability and operational efficiency.