Principles of Financial Accounting · 免费预览
商品经营与服务企业的活动及交易对比
商品销售企业与服务企业的区别在于，商品销售企业购入存货并转售，这使得围绕采购、备货和加价销售商品的活动多出一层交易活动。
1. Two business models, one accounting core
Two business models, one accounting core
2. The operating cycle of a merchandiser
The operating cycle of a merchandiser
3. Why gross profit enters the vocabulary
Why gross profit enters the vocabulary
4. Transactions a merchandiser must record
Transactions a merchandiser must record
5. The defining difference
What most clearly distinguishes a merchandising business from a service business?
6. Gross profit location
Where does gross profit appear? Use the figures from the worked example in this lesson and state the result in the requested units.
7. Why inventory waits as an asset
Why are goods purchased for resale recorded as inventory rather than as an expense on the purchase date?
8. Operating cycle order
Which sequence best describes a merchandiser's operating cycle?
9. Merchandiser profit source
Complete the sentence. A merchandiser earns its profit from the ____ between the cost of goods and the price at which they are resold.
10. Goods held for resale
Give the one-word accounting term for goods purchased by a merchandiser and held for resale to customers.