I'm a hotel accountant. I want to know how to make a profit statement so that the boss can see it more clearly.

You must express the accounting major in the income statement to your boss in common language.

For example, grandparents can understand what you say. Income (income), cost (cost, purchase price), cost (salary, rent, utilities, telephone, travel expenses, etc. ), profit (earned money), etc ... All the economic business involved in the hotel should be reflected in the accounts, and then return to the economic business that the boss can understand.

In short, it's OK to treat the boss as an idiot and translate the professional knowledge of accounting into the language he knows.

The balance sheet should be the same.

Two tables, one is the concept of time point (balance sheet) and the other is the concept of period (income statement).