The financial statement that summarizes revenues and expenses for a period of time is the income statement
The income statement is one of the three important financial statements used to report the financial performance of an enterprise for a given accounting period, the other two important statements being the balance sheet. balance sheet and cash flow statement.
Also known as the profit and loss statement (PandL), or income and expense statement, the income statement primarily focuses on the income and expenses of a business for a given period. The best way to analyze a company and decide if you should invest is to know how to analyze its income statement.
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