Principles of Financial Accounting · 免费预览
商品经营企业的多步式与单步式利润表
多步式利润表从净销售额出发，逐步计算至毛利润、营业利润和净利润；而简单的单步式格式则一次性列示全部收入和全部费用；两种格式都必须披露销货成本。
1. Why merchandisers need their own format
Why merchandisers need their own format
2. Building the multi-step statement
Building the multi-step statement
3. The simple income statement
The simple income statement
4. Choosing and reading the format
Choosing and reading the format
5. First subtotal in multi-step
What is the first subtotal on a multi-step merchandising income statement?
6. Gross margin percentage
A retailer shows net sales of 180,000 dollars and cost of goods sold of 108,000 dollars. What is the gross margin?
7. Simple format structure
What defines the single-step income statement?
8. Nonoperating placement
Where do interest expense and interest revenue appear on the multi-step income statement?
9. Gross profit computation
Net sales are 180,000 dollars and cost of goods sold is 108,000 dollars. Compute gross profit in dollars, number only.
10. Operating income computation
Gross profit is 72,000 dollars, selling expenses are 22,000 dollars, and administrative expenses are 18,000 dollars. Compute income from operations in dollars, number only.