Revenue.
Net sales
Cost of goods sold.
Inventories beginning January 1
Buy.
Return allowance and the amount of the discount
Net purchase.
Freight into.
Also includes items that are for sale.
The remaining items are deducted at the end of the period December 31.
Cost of goods sold.
Gross margin.
Operational expenses.
Sales expenses.
Wage and salary.
Value of advertising.
The value of raw materials and supplies.
Depreciation.
Postage stamp value
The service costs.
Wage and salary.
Depreciation.
Other administrative expenses
Profit from operations.
Other income and gains
Rental income.
Other expenses and losses.
Interest expense.
Profit before tax
Income tax.
Profit for the year.
Total losses and loss.
Total comprehensive income
Earnings per share.