Article 10 Accounting report disclosed by commercial Banks should include balance sheet, statement of income, statement of owner's equity and other additional charts.

第十条商业银行披露的会计报表应包括资产负债表、利润表、所有者权益变动表及其他有关附表。

The revenue section is typically the simplest part of the income statement.

收入部分是收入损益表中特别简单的一部分。

It's simply not enough to look at the Income Statement and the Balance Sheet. You need to understand the third piece of the puzzle to see the business in its entirety.

单单看损益表和资产负债表是不够的，你需要将企业这个大拼图的第三块都理解了，才能从完整的层面来看企业。

Items of the income statement should be arranged according to the formation and distribution of profit, and shall be shown item by item.

损益表的项目，应当按利润的构成和利润分配各项目分项列示。

You start with your Net Income number from your Income Statement for the year. Let’s say that number is $1mm of positive net income.

你从当年损益表上的净利润数字开始，比如净利润是正的1百万美元。