保险公司的资产负债表和利润表都有可能是雷区。

Both the income statements and balance sheets of insurers can be minefields.

符合收入定义和收入确认条件的项目，应当列入利润表。

An item that satisfies the definition and recognition criteria of revenue shall be included in the income statement.

利润表应当按照各项收入、费用以及构成利润的各个项目分类分项列示。

Receipts, costs and the composition of profit shall be grouped and itemized in the profit statement.