តើការរៀបចំរបាយការណ៍លទ្ធផលត្រូវបានគេរៀបចំឡើងជាប៉ុន្មានទម្រង់ ?

ការរៀបចំរបាយការណ៍លទ្ធផលត្រូវបានគេរៀបចំឡើងជាពីទម្រង់គឺ ៖

· ទម្រង់ Single-Step គឺជាទម្រង់មួយដែលផ្ដល់ភាពងាយស្រួលនៅ ក្នុងការរៀបចំពីព្រោះវាមានតែពីផ្នែកសំខាន់ពីប៉ុណ្ណោះ គឺចំណូល និង ចំណាយ ។​  រាល់ផលចំណូល និង បន្ទុកចំណាយគឺត្រូវបានគេរៀបចំទៅតាមលំដាប់លំដោយផ្សេងៗគ្នា ហើយយកផលចំណូលមកធ្វើការទូទាត់គ្នាជាមួយនឹងបន្ទុកចំណាយ ដើម្បីឈានទៅរកប្រាក់ចំណេញសុទ្ធសំរាប់កាលបរិច្ឆេទមួយជាក់លាក់ ។

ទម្រង់នេះមានដូចខាងក្រោម​ ៖

តារាងទី១. គំរូរបាយការណ៍លទ្ធផល Single-Step

Company Name

​Single Step Income Statements

For the Year Ended December 31, 20XX

          Revenue:

Sale ............................................................................................................... XXXX

Service Revenue......................................................................................... XXXX

Dividend Revenue....................................................................................... XXXX

Interest Revenue......................................................................................... XXXX

               Total Revenue........................................................................... XXXX

Expense:

Cost of Goods Sold............................................... XXXX

Advertising Expense.............................................. XXXX

Selling Expense .................................................... XXXX

Administrative Expense......................................... XXXX

Interest Expense.................................................... XXXX

Salaries Expense................................................... XXXX

Income Tax Expense............................................ XXXX

         Total Expense................................................................................. (XXXX)

          Net Income....................................................................................... XXXX

· ទម្រង់ Multiple–Step : គឺជាទម្រង់មួយមានលក្ខណៈស្មុគស្មាញជាង ដោយសារតែវាត្រូវបានរួមបញ្ចូលគ្រប់ផ្នែកទាំងអស់ដោយធ្វើការបែងចែកច្បាស់ លាស់ថាតើផលចំណូល និង បន្ទុកចំណាយណា ? ដែលទទួលបានពីសកម្មភាពប្រតិបត្តិការផ្នែកអាជីវកម្ម ហើយផលចំណូលនិងបន្ទុកចំណាយណាខ្លះ ? ដែល​មិនពាក់ព័ន្ធនឹងសកម្មភាពប្រតិបត្តិការផ្នែកអាជីវកម្ម ។

          តារាងទី២. គំរូរបាយការណ៍លទ្ធផល Multiple-Step

Company’s Name

Multiple-Step of Income Statement

For the Year Ended December 31, 200X

Net Sales:

        Sales..................................................................................................... XXXX

        Less: Sales Returns..................................... XXXX

        Sales discounts............................................. XXXX....................... (XXXX)

        Net Sales............................................................................................. XXXX

Cost Of goods Sold:

        Merchandise Inventory, Jan 01.................. XXXX

        Purchases...................................................... XXXX

        Less: Merchandise Inventory, Dec, 31..... XXXX

        Cost Of goods Sold......................................................................... (XXXX)

Gross Profits.......................................................................... XXXX

Selling Expense:

        Advertising Expenses.................................. XXXX

        Delivery Expenses....................................... XXXX....................... (XXXX)

Administrative Expenses:

        Officer’s Salaries........................................... XXXX

        Utilities Expenses.......................................... XXXX....................... (XXXX)

      Income from Operating Activities................................... XXXX

Other Revenue and Gains:

      Dividend Revenue........................................ XXXX

        Rental Revenue............................................ XXXX.......................... XXXX

Other Expenses and Losses:

        Interest Expense.............................................................................. (XXXX)

      Earning before Taxes.................................................... XXXX

        Income Taxes................................................................................... (XXXX)

Net Income............................................................................. XXXX

តារាងទី៣. គំរូរបាយការណ៍ចំណូលចំណាយរបស់មីក្រូហិរញ្ញវត្ថុ (Peter 2002)

Micro Finance Name

Income Statement

Date, Dec 31​ Year

Interest Income

        Transaction with credit institute........................................................ XXXX

        Transaction with customer................................................................ XXXX

        Other interest income........................................................................ XXXX

        Total Interest Income......................................................................... XXXX

Interest Expense:

        Transaction with credit institute........................................................ XXXX

        Transaction with customer................................................................ XXXX

        Other interest expense...................................................................... XXXX

        Total Interest Expense.................................................................... (XXXX)

      Net Interest Income........................................................ XXXX

Non-interest Income:

        Profit/Loss from financial operation................................................. XXXX

        Commission and fee.......................................................................... XXXX

        Other operation Income.................................................................... XXXX

        Gross operating Income/Loss.......................................................... XXXX

Operating Expense:

      Salary and Wages............................................................................. XXXX

        Other staff and director costs and benefit...................................... XXXX

        Rent and leases paid......................................................................... XXXX

        Turnover tax........................................................................................ XXXX

        Duties license and fines.................................................................... XXXX

        Premises expense............................................................................. XXXX

        Other administrative expense........................................................... XXXX

        Depreciation expense of fixed assets............................................. XXXX

        Total Operating Expense.................................................................. XXXX

      Net Operating Income/LossXXXX

Loss/Profit from Provision Expense and Receivable

        Doubtful and bad debts loss provision........................................... XXXX

        Loan and advances write-offs.......................................................... XXXX

               Net Profit/loss before tax......................................................... XXXX

        Profit tax............................................................................................ (XXXX)

      Net Profit/Loss of period................................................ XXXX