會(huì)計(jì)英語1至10課

1、PAGE 拔會(huì)計(jì)英語11挨0課按Text 1 奧 Accoun啊ting an稗d Its E半nvironm藹ent哀Develop瓣 an acc巴ounting哀 vocabu昂lary fo胺r decis爸ion mak翱ing. Ac扮countin哀g is a 岸system 捌for mea笆suring,凹 proces搬sing, a捌nd comm盎unicati翱ng fina俺ncial i敗nformat靶ion. As藹 the 唉“挨languag胺e of bu翱siness,白”柏 accoun挨ting he凹lps a w捌ide 叭range o埃f

2、 decis柏ion mak盎ers. Ac哀countin安g dates頒 backs 斑to anci案ent civ敖ilizati拜ons, bu皚t its i拌mportan凹ce to s襖ociety 白has bee版n great艾est sin扮ce the 罷Industr叭ial rev板olution襖.愛Apply a白ccounti擺ng conc拔epts an爸d princ伴iples t捌o analy爸ze busi耙ness tr矮ansacti鞍ons. Th辦e three懊 basic 巴forms o矮f busin暗ess org鞍ani

3、zati絆on are 搬t(yī)he pro版prietor癌ship, t扒he part唉nership鞍, and t安he 藹corpora辦tion柏. Whate搬ver the拌 form, 暗account稗ants us奧e the e鞍ntity c頒oncept 霸to keep矮 the 班busines熬ss癌 record罷s separ搬ate fro拔m the p伴ersonal安 record唉s of th安e peopl拌e who r按un it. 絆Account敖ants at氨 all le礙vels mu熬st be 耙ethical阿 to se

4、r凹ve thei板r inten翱ded pur挨pose. G埃enerall艾y accep扒ted acc氨ounting哎 princi傲ples (G埃AAP) gu霸ide acc芭ountant翱s in th俺eir wor疤k. Amon隘g these邦 guidel暗ines ar佰e the e吧ntity c傲oncept,哎 the re把liabili愛ty prin邦ciple, 般the cos骯t princ藹iple, t骯he goin鞍g-conce澳rn conc般ept, an昂d the s埃tablemo敖netary-敖unit co疤nc

5、ept.艾Use the胺 accoun藹ting eq跋uation 芭to desc拜ribe an案 organi笆zation板把s finan襖cial po胺sition.斑 In its柏 most c哀ommon f頒orm, th埃e accou般nting e癌quation辦 is Ass疤ets=Lia艾bilitie澳s + Own辦er翱辦s Equit懊y.伴Use the盎 accoun背ting eq愛uation 扳to anal斑yze bus扒iness 爸transac版tions愛. Trans頒actions絆 affect胺s a bus耙ine

6、ss白絆s asset疤s, liab胺ilities愛, and o癌wner昂靶s equit拔y. Ther藹efore, 佰transac阿tions a懊re anal瓣yzed in爸 terms 昂of thei熬r effec芭t on th壩e accou懊nting e埃quation安.岸Prepare罷 the fi傲nancial氨 statem礙ents. T懊he fina扮ncial s胺tatemen凹ts comm百unicate跋 inform按ation f百or deci跋sion ma案king by挨 the en奧tity埃搬s 拔manager

7、哎s, owne胺rs骯, and c澳reditor笆s and b鞍y gover唉nment a耙gencies搬. The i俺ncome s盎tatemen鞍t prese啊nts a v半ideo of矮 the en暗tity唉骯s opera捌tions i半n terms按 of rev扮enues e癌arned a跋nd expe吧nses in半curred 疤during 柏a speci捌fic per鞍iod. To八tal rev芭enues m稗inus to白tal exp巴enses e傲qual ne伴t incom捌e. Net 笆income 耙or

8、 net 熬loss an艾swers t愛he ques澳tion, H案ow much癌 income鞍 did th岸e entit胺y earn,拜 or How按 much l絆oss did叭 it inc跋ur duri暗ng the 耙period柏?俺 The st瓣atement挨 of own扳er懊拜s equit背y repor白ts the 壩changes骯 in own鞍er氨奧s equit阿y durin昂g the p胺eriod. 絆The bal笆ance sh吧eet pro吧vides a班 photog搬raph of澳 the en背tity熬

9、艾s finan按cial st鞍anding 俺in term癌s of it哀s asset扮s, liab稗ilities扳, and o半wner斑班s equit靶y at a 拌specifi罷c time.白 It ans按wers th藹e quest巴ion, Wh隘at is t壩he enti懊ty啊懊s finan鞍cial po靶sition?爸 The st礙atement襖 of cas笆h flows隘 report擺s the c般ash com奧ing in 凹and the懊 cash g白o(hù)ing ou半t durin敗g the p版eriod. 翱I

10、t answ頒ers, Wh頒ere did阿 cash c敗ome fro扒m , and巴, Where氨 did it罷 go?懊Evaluat矮e the p爸erforma扳nce of 搬a busin岸ess. Hi唉gh net 奧income 敖indicat壩es succ般ess in 熬busines骯s; net 矮loss in拔dicates白 a bad 耙year.阿New wor版ds 靶account敗ing 俺會(huì)計(jì)學(xué)，結(jié)算 疤 絆 八measure扮 估量，衡量，把計(jì)算挨process骯 埃初步分類，整理耙 擺 按apply t版o 懊把啊霸應(yīng)用于敖tr

11、ansac辦tion 澳交易 爸 藹 扮 懊princip笆le 扳原理昂proprie擺torship骯 安獨(dú)資企業(yè)，所有芭權(quán) 八 翱partner擺ship 白合伙關(guān)系，合伙翱企業(yè)般corpora傲tion吧 公司，企業(yè) 絆 瓣 昂entity啊 實(shí)體，統(tǒng)一的藹，權(quán)益斑ethical翱 班合乎道德的 耙 阿 癌 拜intende八d 版預(yù)期的板GAAP 普通跋會(huì)計(jì)原理 笆 凹 愛guideli哀ne 瓣方針，指南骯entity昂 concep叭t 主體概念 哀 敖 哎reliabi胺lity pr辦incipal罷 邦可信性原則吧cost pr百incipal挨 半成本原則 昂 般 柏go

12、ing-c翱oncern 胺concept辦 持續(xù)經(jīng)營概念隘stable-奧money-u奧nit con唉cept擺 穩(wěn)定貨幣單位搬的概念 背equatio笆n矮 等式 愛 挨 巴 拜owners哎 equity凹 扮投資者權(quán)益爸financi敖al stat藹ement啊 財(cái)政報(bào)表 爸 把 盎agency笆 機(jī)構(gòu)鞍income 吧stateme哎nt 礙損益報(bào)表 靶 般 扳video霸 說明哀revenue啊s耙 總收入 敖 巴 安 奧incurre矮nt拌 遭受辦minus笆 減去 艾 斑 把 唉balance霸 sheet埃 資產(chǎn)負(fù)債表，襖決算表艾indicat礙e跋 表明，暗示 埃

13、岸 柏 拔expens佰es氨 開支，消費(fèi)扒Text 2 絆 Recor八ding Bu吧siness 阿Transac搬t(yī)ion斑拜Define 爸key acc埃ounting叭 terms:阿 accoun拜t, ledg拌er, deb礙it, and拌 credit藹. The a捌ccount 皚can be 癌viewed 拌in the 靶form of柏 the le半tter 搬“暗T傲”版. The l礙eft sid叭e of ea愛ch T-ac骯count i氨s its d哎ebit si唉de. The愛 right 般side is霸 its cr搬edit

14、si哀de拌. The l癌edger, 皚which c叭ontains暗 a reco奧rd for 安each ac傲count, 耙groups 斑and num熬bers ac扒counts 懊by cate襖gory in藹 the fo氨llowing版 order:班 assets翱, liabi扮lities,佰 and ow柏ner版拜s equit笆y (and 拜its sub懊parts, 邦revenue昂s and e稗xpenses白).癌鞍Apply t艾he rule傲s of de扳bit and拌 credit阿. Asset霸s and e敗xpens

15、es埃 are in氨creased啊 revenu罷es are 瓣increas哎ed by c捌redits.案 Liabil半ities, 扮owner懊哀s equit皚y, and 扳revenue霸s are i瓣ncrease耙d by cr稗edits a扒nd decr暗eased b把y debit罷s. The 胺side愛啊debit o版r credi熬t埃搬of the 凹account吧 in whi稗ch incr按eases a霸re reco俺rded is挨 that a愛ccount骯背s norma稗l balan邦ce. Thu白s the n埃o

16、rmal b鞍alance 佰of asse罷ts and 背expense巴s is a 愛debit, 安and the隘 normal傲 balanc班e of li拌abiliti傲es, own岸er按愛s equit邦y, and 伴revenue扳s is a 芭credit.背 The Wi絆thdrawa哀ls acco隘unt, wh敗ich dec皚reases 翱owner扳艾s equit班y, norm鞍al has 胺a debit礙 balanc阿e. Reve瓣nues, w八hich ar盎e incre邦ases in班 owner氨叭s equit班y,

17、 have昂 a norm靶al cred絆it bala啊nce. Ex佰penses,耙 which 板are dec骯reases 藹in owne隘r唉艾s equit柏y, have絆 a norm擺al debi唉t balan霸ce.耙吧Record 笆transac班tions 版in the 捌journal靶. The a頒ccounta壩nt begi哀ns the 愛recordi凹ng proc辦ess by 昂enterin疤g 吧the傲 耙transac盎tions愛 inform疤ation i傲n the j翱ournal,俺 a chro白nologic氨

18、al list案 of all擺 the bu唉siness敖拌s trans拔actions霸.巴班Post fr胺om the 扳journal壩 to the捌 ledger佰. The i巴nformat稗ion is 板then po百sted-tr扮ansferr昂ed-to t搬he ledg藹er acco安unts. P擺osting 搬referen襖ces are骯 used t礙o trace版 amount跋s back 扮and for奧th betw胺een the爸 journa扒l and t鞍he ledg把er. 搬B拜usiness邦es list擺 t

19、heir 拜account敗 titles俺 and nu拔mbers i邦n a cha板rt of a奧ccounts背.壩扳Prepare半 a tria挨l balan皚ce is a襖 summar半y of al壩l the a啊ccount 般balance礙 in the捌 ledger藹. When 般double-敗entry a瓣ccounti耙ng has 熬been do跋ne corr斑ectly, 癌the tot霸al cred阿its in 岸the tri襖al bala熬nce are俺 equal.吧佰Set up 阿a chart啊 of acc巴ou

20、nts f百or a bu疤siness.背 The fi瓣rst ste伴p in ac昂countin稗g is to把 set up跋 the ch壩art of 氨account佰s.隘伴Analyze懊 transa艾ctions 阿without斑 a jour半nal. De跋cision 敖makers 阿must of隘ten mak昂e decis敖ions wi胺thout a般 comple把te acco愛unting 岸system.邦 They c扒an anal背yze the耙 transa擺ctions 埃without半 a jour皚nal.拌班We c

21、an 啊now tra辦ce the 拔flow of霸 accoun伴ting in耙formati澳on thro矮ugh the靶se step捌s:斑懊Busines霸s Trans疤action笆 Source俺 Docume壩nts 霸 Journa哀l Entry柏 把 Postin盎g to Le靶dger 礙 Trial 氨Balance藹.斑N哀ew word擺s八ledger 扳分類帳 頒 版 笆 澳debit 搬記入借方的款項(xiàng)跋，借方按assets藹 資產(chǎn) 熬 骯 傲 柏liabili隘ties 柏債務(wù)扳subpart笆 扳分類 佰 笆 爸 隘chronol斑ogica

22、l 翱按時(shí)間順序的版transfe頒r板 轉(zhuǎn)移 扒 邦 拌 靶 chart熬 圖表哀account安ant氨 會(huì)計(jì)辦Text 3 扮 Measur啊ing Bus哀iness I吧ncome: 敗the Adj胺usting 爸Proce爸ss半跋Disting半uish ac佰crual b百asis ac搬countin伴g from 斑cash-ba礙sis acc哎ounting笆. In ac澳crual-b稗asis ac邦countin芭g, busi斑ness ev哎ents ar皚e recor凹ded as 挨they af癌fect th搬e entit安y. In c皚

23、ash-bas扒is acco凹unting,扳 only t襖hose ev背ents th搬at affe柏ct cash癌 are re拔corded.斑 The ca吧sh basi拔s omits叭 import拜ant eve邦nts suc敗h as pu癌rchases熬 and sa半les of 捌assets 昂on acco板unt. It懊 also d拔istorts捌 the fi澳nancial澳 statem靶ents by巴 labeli半ng as e佰xpenses澳 those 愛cash pa懊yments 吧that ha柏ve 拔lo埃ng-te

24、rm礙 effect癌s, such八 as the般 purcha骯ses of 氨buildin巴gs and 瓣equipme按nt. Som吧e small白 organi伴zations邦, use c頒ash-bas岸is acco襖unting,八 but th啊e gener哎ally ac襖cepted 奧method 艾is the 伴accrual俺 basis.叭熬Apply t皚he reve按nue and把 matchi哎ng prin耙ciples.澳 Busine佰sses di靶vide ti岸me into邦 defini暗te peri板ods-su安c

25、h as a半 month,傲 a quar捌ter, an俺d a yea埃r-to r扳eport奧 頒the ent八itys f挨inancia班l(xiāng) state骯ments. 唉The yea柏r is th俺e basic翱 accoun昂ting pe奧riod, b隘ut comp扮anies p白repare 愛financi版al stat壩ements 礙as ofte敗n as th壩ey need啊 the in捌- forma鞍tion. A霸ccounta壩nts hav跋e devel矮oped th啊e reven笆ue prin藹ciple t柏o deter

26、百mine wh扮en to r襖ecord r哎evenue 暗and the藹 amount按 of rev安enue to熬 record哀. The m敗atching唉 princi芭ple gui壩des the拌 accoun芭ting fo敖r expen半ses.唉吧Make ad懊justing骯 entrie拔s at th盎e end o奧f the a唉ccounti邦ng peri爸od. Adj爸usting 矮entries氨 are a 搬result 霸of the 埃accrual把 basis 挨of acco斑unting.半 These 昂entri

27、es般, made 稗at the 捌end of 拌the per板iod, up稗date th芭e accou矮nts for扮 prepar壩ation o艾f the f邦inancia把l state熬ments. 奧One of 跋the mos礙t impor壩tant pi矮eces of佰 busine頒ss info佰rmation矮 is net伴 income扒 or net澳 loss, 斑and the隘 adjust按ing ent澳ries he暗lp to m叭easure 斑the net哎 income澳 of the瓣 period埃. Adjus芭t

28、ing en安tries c芭an be d礙ivided 瓣into fi擺ve cate班gories:跋 prepai把d expen罷ses, de把preciat般ion, ac胺crued e哎xpenses案, accru胺ed reve擺nues, a熬nd unea胺rned re柏venues.伴絆Prepare捌 an adj頒usted t襖rial ba疤lance. 拜To prep疤are the疤 adjust靶ed tria盎l balan斑ce, ent八er the 拌adjusti凹ng entr懊ies .ne拔xt to t跋he unad阿just

29、ed 擺trial b藹alance 疤and com把pute ea凹ch acco搬unts b澳alance.艾頒Prepare案 the fi澳nancial傲 statem吧ents fr般om the 壩adjuste俺d trial案 balanc稗e .The 敗adjuste扳d trial耙 balanc叭e can b愛e used 拌to prep罷are the霸 艾financi哀al stat襖ements.絆 The th案ere fin拔ancial 白stateme哎nts are壩 relate霸d as fo版llows: 辦Income,挨 shown

30、 笆on the 佰income 扮stateme敗nt, inc邦reases 背the own耙ers八 capita唉l, whic昂h also 俺appears疤 on the耙 statem班ent of 瓣owner 伴s equit哎y. The 奧ending 懊balance矮 of cap版ital is拜 the岸 埃last am靶ount re胺ported 澳on the 埃balance哎 sheet.按New Wor笆ds稗accrual疤 n. 自然增愛長,自然增長額扳 昂accrual俺-basis 俺account板ing 權(quán)責(zé)發(fā)奧生制 瓣cash-ba

31、俺sis acc般ounting拔 現(xiàn)金收付制 辦omit vt版. 省略，刪 暗distort搬 vt. 曲解皚 岸label v稗t. 把拌岸列為 斑definit阿e adj. 霸明確的,確切的罷 啊account藹ing per胺iod 結(jié)算期八 扮revenue巴 princi暗ple 收益原藹則 襖matchin凹g princ叭iple 配比扳原則 吧adjusti靶ng entr拜ies 調(diào)整分唉錄 拌update 襖vt . 使現(xiàn)襖代百化澳 敖net inc澳ome 純收入耙 把prepaid板 expens跋es 待攤費(fèi)用扒 吧depreci疤ation n芭.貶值 耙ac

32、crued敗 expens拌e 應(yīng)計(jì)費(fèi)用 昂accrued癌 revenu辦es 應(yīng)計(jì)收入昂 芭unaccru哎ed 埃 爸revenue拔s 未實(shí)現(xiàn)收入澳 骯adjuste吧d trial隘 balanc傲e 經(jīng)調(diào)整過的佰試算表 把unadjus暗ted tri半al bala扳nce 未經(jīng)調(diào)暗整過的試算表 八Text 4 吧Complet拜ing the般 Accoun拌ting Cy扮cle斑 Prepa熬re an a隘ccounti按ng work哀sheet, 百The acc按ounting氨 cycle 扮is the 埃process凹 by whi耙ch the 胺acco

33、unt爸ants pr骯oduc昂e the f叭inancia斑l state岸ments f啊or a sp壩ecial p凹eriod o骯f time.哎 The cy八cle sta阿rts wit百h the b叭eginnin班g accou奧nt bala八nces. D安uring t霸he peri埃od矮，懊the bus礙iness j頒ournali盎zes tra阿nsactio扮ns & po懊sts the爸m to th柏e ledge板r accou爸nts. At哀 the en擺d of th拜e perio胺d, the 捌trail b斑alance

34、 靶is prep擺a隘red, an伴d the a搬ccounts凹 are ad癌justed 奧in orde佰r to me艾asure t霸he peri巴ods ne擺t incom氨e or ne案t loss.敖 Comple襖tion of哀 the ac把countin邦g cycle拔 is aid板e(cuò)d by u擺se of a搬 work s岸heet. T藹his mul襖ticolum壩ned doc懊ument s澳ummariz壩es the 澳effects背 of all岸 the ac懊tivity 辦of the 翱period.爸 Use t吧he

35、 work翱 sheet 翱to comp阿lete th扮e accou愛nting c絆ycle. T版he work凹 sheet 八is neit笆her a j斑ournal 唉nor a l背edger b拌ut mere啊ly a co頒nvenien辦t devic骯e for c拜ompleti芭ng the 瓣account頒ing cyc矮le. It 阿has col啊umns fo拌r the t吧rail ba擺lance, 扒the adj挨ustment傲s, the 盎adjuste暗d trail敖 balanc扮e, the 八income 絆statem

36、e敖nt, and傲 the ba巴lance s壩heet. I八t aids 扒the adj安usting 罷process哎, and i扳t is th澳e place八 where 扮the per瓣iods n扒et inco巴me or n瓣et loss板 is fir胺st comp瓣uted. T背he work暗 sheet 跋also pr八ovides 吧a data 版for the阿 financ佰ial sta芭tements藹 & the 扳closing凹 entrie疤s. It i佰s not, 扮however班, neces昂sity. T翱he

37、acco班unting 矮cycle c哎an be c阿omplete暗d from 扒the les哎s elabo按rate ad熬justed 唉trail b礙alance.澳 Close翱 the re隘venue, 骯expense埃, and t凹he with罷drawal 昂account頒s. Reve按nue, ex翱penses,隘 and wi愛thdrawa凹l repre霸sent, i半ncrease鞍s and d翱ecrease絆s in ow按ners e熬quity f隘or a sp白ecific 捌period.矮 At the襖 end of頒

38、the pe拌riod, t叭heir ba唉lances 隘are clo柏sed out佰 to zer扮o, and,懊 for th艾is reas阿on, the哎y are c絆alled t隘emporar芭y accou哀nts. As按sets, l疤iabilit斑ies, an奧d capit芭al are 佰not clo背sed bec癌ause th佰ey are 疤the per頒manent 艾account吧. Their版 balanc八es at t鞍he end 熬of one 背period 八become 藹the beg襖inning 皚balan

39、ce斑s of th隘e next 靶period.壩 The fi哀nal acc霸u(píng)racy c挨heck of瓣 the pe瓣riod is搬 the po襖stclosi版ng trai唉l balan安ce.百 Corre哎ct typi板cal acc骯ounting胺 errors唉. Accou扮ntants 哀correct把 errors罷 by mak敖ing cor艾rect jo傲urnal e把ntries.扮 Class癌ify ass澳ets and巴 liabil昂ities a笆s curre阿nt or l搬ong-ter般m. The 敗balance

40、佰 sheet 案reports案 curren扳t and l敖ong-ter吧m asset按s and c愛urrent 氨and lon半g-term 骯liabili巴ties. I擺t can b皚e prese扒nted in哀 report板 format拔 or acc安ount fo氨rmat.壩 Use t瓣he curr敗ent & d盎ebt rat疤ios to 傲evaluat熬e a bus辦iness. 昂Two dec巴ision-m啊aking a澳ids are百 the cu翱rrent r般atioto懊tal cur澳rent as奧sets di

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42、 皚備忘單，工作底拌稿癌compute半 愛計(jì)算，估算搬 哎 班 clos背ing ent挨ries版 項(xiàng)目終結(jié)俺elabora安te 拔詳盡闡述的鞍 版 暗 w半ithdraw懊al熬 提款頒tempora案ry acco背unt 爸臨時(shí)帳戶柏 伴 per伴manent 佰account礙 永久帳戶啊postclo埃sing tr擺ail bal熬ance 班結(jié)帳后試算拔 curr霸ent 奧流動(dòng)的，通用的疤report 疤format 霸報(bào)告試 暗 熬 跋account唉 format爸 帳戶試挨ratio 艾比率 稗 芭 般 辦current岸 ratio 百流動(dòng)比率搬debt ra昂t

43、io盎債務(wù)比率 絆 藹 藹 澳divide 辦整除叭 吧 板 俺Text 5 安 Mercha唉ndising巴 and笆 胺the Acc佰ounting辦 拜 靶 俺Use sal版es, gro敗ss marg愛in, and扳 operat昂ing inc靶ome to 艾evaluat百e a com背pany. T稗he majo皚r reven巴ue of a骯 mercha斑ndising伴 busine盎ss is. 靶sales r佰evenue,阿 or net八 sales.癌 The ma傲jor exp霸ense 暗is cost靶 of goo靶ds sold佰.

44、 Net s氨ales mi艾nus cos埃t of go暗ods sol拌d is ca案lled gr把oss mar拜gin, or敗 gross 凹profit.挨 This a拌mount m把easures伴 the bu頒siness八 s succ叭ess or 霸failure襖 in sel芭ling it埃s produ傲cts at 背a highe敖r price熬 皚than it拌 paid f頒or them壩.翱 The 礙invoice阿 is the拜 busine絆ss docu板ment ge伴nerated柏 by a p拜urchase芭 or

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46、s to Sa藹les Rev鞍enue.瓣 壩 邦A(yù)ccount瓣 for th熬e purch矮ase and藹 sale o案f inven澳tory. T愛he merc疤handise癌rs maj邦or asse般t is in捌ventory矮. In a 笆merchan愛dising 八entity 拜the acc懊ounting版 cycle 跋is from絆 cash t胺o inven埃tory as巴 the in艾ventory艾 is pur懊chased 案for res壩ale, an翱d back 頒to cash半 as the扮 invent伴ory

47、 is 愛sold.巴 捌Compute氨 cost o八f goods骯 sold a敖nd gros辦s margi辦n. Cost邦 of goo敖ds sold霸, or co奧st of s阿ales, i頒s the c邦ost of 藹the inv哀entory 岸that th版e busin皚ess has奧 sold. 斑It is t壩he larg氨est sin耙gle exp暗ense of昂 most m哀erchand岸ising b辦usiness傲es. Gro擺ss marg扮in equa敖ls net 巴sales r挨evenue 絆minus c

48、背ost of 澳goods s哀old.把 安 扒Adjust 跋and clo壩se the 矮account骯s of a 安merchan愛dising 啊busines哀s. The 半end-of-絆period 矮adjusti昂ng and 邦closing哎 proces哀s of a 芭merchan凹dising 百busines唉s is si般milar t伴o that 愛of a se鞍rvice b般usiness安. In ad鞍dition,胺 a merc愛handise吧r adjus板ts inve絆ntory f熬or thef拌t losse靶s,

49、 dama白ge, and按 accoun辦ting er癌rors.辦 昂 扒Prepare安 a merc版handise熬rs fin壩ancial 板stateme辦nts. Th芭e incom壩e state八ment ma翱y appea拜r in th壩e singl芭e-step 班format 班or the 啊multipl跋e-step 隘format.邦 A sing靶l(wèi)e-step八 income鞍 statem扳ent has芭 only t耙wo sect懊ions-o跋ne for 巴revenue柏s and伴 絆the oth藹er for 愛expens

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52、t 佰sales 耙銷售凈收入邦 cost o壩f goods氨 sold= 哀cost of耙 sales 案銷售產(chǎn)品成本，扮銷售成本白 minus板 減去盎 gross 鞍margin 敖= gross傲 profit安 八毛利潤耙 暗 半invoice盎 發(fā)票艾 傲 扒discoun笆t扮 折扣凹 百allowan俺ce凹 折讓癌 翱 骯return辦 退貨礙 霸 盎 罷invento把ry班存貨安 end-of百-period吧 澳期終阿 埃theft l哀oss愛 失竊造成的損扳失捌 single拔-step f案ormat背單步驟化格式班 multis熬tep白 班format拌多

53、步驟化格式襖 襖 subtot頒al絆 小計(jì)，部分安和芭 挨percent笆age暗比例，比率巴 阿turnove拌r拔周轉(zhuǎn)懊 gross 扮margin 班percent罷age 跋毛利潤比例哀 昂rate of骯 invent白o(hù)ry tur罷nover 八存貨周轉(zhuǎn)率叭 挨Text 6 敗 Accoun隘ting In拜formati奧on Syst按em昂s辦爸Describ扒e the f襖eatures耙 of an 愛effecti辦ve acco芭unting 凹informa版tion sy矮stem. A凹n effec氨tive ac伴countin唉g infor扮mat

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