Therefore,some American companies took the lead to use the two-step format. In this format,the income statement contains basically two parts. The first part lists all sources of revenues while the second lists all kinds of expenses.

• 所以，美国公司便率先使用“两步式”损益表，它包括两部分，前一部分明列各项收入，后一部分明列各项成本及费用。