This is true even for Numbers on the cash flow statement like "cash increase from sales minus expenses", which may sound like they are indication of profit but are not.
Most companies have a Finance Department whose job is to keep track of all of the income and expenses and prepare the company profit and loss statement and balance sheet.
大多数公司都有财务部,他们的工作是记录所有的收入和支出以及准备公司的利润亏损表和资产负债表。
3
An item that satisfies the definition and recognition criteria ofexpenses shall be included in the income statement.