以上两术语之间的差别在于statement of income (也称为income statement, profit-and-loss statement, earnings report)为“收益报表”，指反映一企业在特定期间发生的一切收入、开支、利润和损失（all revenues，expenses, gains and losses)的财务情况报表[1]，即反映企业营业情况的经营报表（operating statement)， 主要在于反映特定时间内收益及损失之间的差额（the difference being the income or loss for the period [2]）。而 balance sheet (也称为 statement of financial condition，statement of condition，statement of financial position)为“资产负债表”，指反映一实体目前财务状况（financial position)的报表，说明实体的资产价值、债务以及所有人的股份（value of the entity's assets, liabilities, and owners’equity)等情况[3]。

[1]“A summary statement of the revenues and expenses of an enterprise for a given period. ” Cf. Douglas Greenwald & Associates, The Concise McGraw-Hill Dictionary of Modem Economics, 3rd edition, at p. 275, Mcgraw-Hill Book Company (1984).

[2] Cf. The Publishers Editorial Staff, Black's Law Dictionary, abridged 6th edition, at p. 842，West Publishing Co. (1991 ).

[3]“A statement of a firm's financial position on a particular day of the year；as of that moment, it provides a complete picture of what the firm owns (its assets) , what it owes (its liabilities)，and its net worth. The balance sheet should not be confused with the income statement, which is a record of a year's operation. ”Cf. Douglas Greenwald & Associates, The Concise McGraw-Hill Dictionary of Modem Economics, 3rd edition, at p. 20, Mcgraw-Hill Book Company (1984).

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