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books أنواع قوائم الدخل

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أنواع قوائم الدخل (Info)


قائمة الدخل المختصرة

تعرف بقائمة الدخل ذات الخطوة الواحدة، ويتمّ إعدادها عن طريق:

  • جمع كافة الإيرادات التي عادت على المنشأة خلال فترة زمنية معينة.
  • جمع كافة المصاريف الخارجة من المنشأة في نفس الفترة.
  • طرح إجمالي الإيرادات من إجمالي المصاريف.


قائمة الدخل المطولة

يطلق عليها قائمة الدخل ذات الخطوات المتعدّدة، وتتميّز بدقتها في تقديم بيانات حول كافة الإيرادات والمصاريف، كما تفصل بين الأرباح والخسائر التي تنتج من الأنشطة العادية للمنشأة، والأنشطة غير العادية، وكذلك المشاريع المستمرّة، والمتوقفة، حيث تعرض أرقام وبيانات مهمّة للمدراء ومسؤولي الأقسام.


Source: mawdoo3.com
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