The income statement shows how much money a company earned and spent over a period time. Title this page of your report “Income Statement” and list the organization's name and the period of time the income statement will cover.  For example, an income statement is often drafted for the period from January 1 to December 31 of a particular year. Note that it is possible to prepare a financial report for a single quarter or month, while your income statement might be for a full year. Your financial report will be easier for readers to understand if they are for the same period, but this isn't strictly necessary. List the different sources of income and the amounts that were earned.  Be sure to report each type of revenue separately, adjusted as necessary for any sales discounts or return allowances, for example: “Sales, $10,000” and “Service Income, $5,000.” Organize the sources of revenue in a way that is meaningful to the company. Some options may be revenue by geographical region, by management team or by specific product. When all revenue sources have been included, sum them and report the total as “Total Revenue.” This is the total cost of developing or manufacturing your product or providing your service in the reporting period.  To calculate a cost of goods, you should add the direct materials, direct labor, factory costs and shipping or delivery expenses.  Subtract cost of goods sold from total revenue and title this number “Gross Profit.” Operating expenses include all of the expenses that are necessary for conducting your business. This includes general and administrative expenses, such as salaries, rent, utilities and depreciation of properties. It also includes advertising and research and development expenses. You may want to record these expenses separately so that the readers of your report can get an overall idea of where money is being spent. Subtract the sum of these costs from your gross profit and title this number “Profit Before Taxes.” "Retained earnings" refers the sum of all net income...

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Write a summary of the previous text in Vietnamese:
Lập trang báo cáo kết quả hoạt động kinh doanh. Liệt kê nguồn thu. Ghi nhận giá vốn hàng bán. Ghi nhận chi phí hoạt động kinh doanh. Ghi nhận lợi nhuận giữ lại.