文档介绍：e statement and balance sheet
THE WAIKIKI PANY, INC.
E STATEMENT
FOR THE YEAR ENDED DECEMBER 31,1997
Revenue
Sales
Less减去: Sales discounts 销售折扣
Sales returns & allowances 销售收益与补贴
Net sales
Cost of goods sold
Beginning inventory, Jan. 1
Add: Purchases
Freight-in 运进货物的费用
Less: Purchases discounts
Purchases returns & allowances
Net purchases
Goods available for sale 当前可销售的货物
Less: Ending inventory, Dec. 31
Cost of goods sold Gross profit 毛利润
Operating expenses 经营费用
Selling expenses
Advertising
Sales salaries 销售人员工资
Depreciation expense 折旧费用: building
Depreciation expense: store
equipment
Depreciation expense: delivery vans
Miscellaneous 杂项
Total selling expenses
General & administrative expenses 行政与总务费用
Executive salaries 高级管理人员工资 Office salaries 办公室或一般文秘人员工资
Insurance
Depreciation expense: building
Miscellaneous
Total general & adm. expenses
Total operating expenses
e from operation
Other revenues ( expenses )
Interest expense 利息费用
Gain on sale of truck
e before e taxes 所得税前收入 e taxes e 净收入
THE PANY
BALANCE SHEET
DECEMBER 31, 1997
____________________________________________________________
ASSETS
Current assets
Cash
Certificate of deposit 存款单
( six-month maturity )
Accounts receivable 应收账款
Merchandise inventory 商品存货
Prepaid expenses 预付费用
Total current assets