Last Updated
：2025/11/29
upside-down income statement
Noun
Japanese Meaning
通常の損益計算書の記載順序とは逆に、まず「最終利益」（bottom line）を提示し、その後に企業がその数値を達成するために必要な各種項目や計画数値を続けて示す、会計上の計画された損益計算書を指す。
（ plural ）
Quizzes for review
(accounting) A planned income statement laid out in the reverse of the usual order, i.e. starting with the bottom line
and continuing with the figures the business must achieve in order to meet it.
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upside-down income statement
Before launching the new product line, the finance team prepared an upside-down income statement to determine the revenue and cost targets needed to hit the desired net profit.
See correct answer
Before launching the new product line, the finance team prepared an upside-down income statement to determine the revenue and cost targets needed to hit the desired net profit.
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