Net sales is the sum of a company's gross sales minus its returns, allowances, and discounts. Net sales calculations are not always transparent externally. They can often be factored into the reporting of top line revenues reported on the income statement. 公司总销售额减去退回、折让和折扣的金...
Discounts are notated similarly to returns and allowances. A seller will debit a sales discounts contra-account to revenue and credit assets. The journal entry then lowers the gross revenue on the income statement by the amount of the discount.折扣的记账方式与退回和折让类似。卖家会借记销售折扣...
Accounts receivable can be found on the year-endbalance sheet. Credit sales, however, are rarely reported separate from gross sales on theincome statement. The credit sales figure will most often have to be provided by the company. This formula can also be calculated by using the accounts rece...
收益表(损益表):销售收入,本钱,利润[income statement (profit-and-loss statement):sales,cost,profits] 相关知识点: 试题来源: 解析 答:(1)损益表指反映企业某一特按时期的收入和费用、收益和损失,并以净收益表示最终功效的汇总报告。按其列示的格式不同可分为多步式损益表和单步式损益表两种。前者通常把...
Net sales is the sum of a company's gross sales minus its returns, allowances, and discounts. Net sales calculations are not always transparent externally. They can often be factored into the reporting of top line revenues reported on the income statement. 公司总销售额减去退回、折让和折扣的金...
aOn an income statement, an omission or error greater than 5% of Profit (before tax), or greater than 0.5% of sales revenues is more likely to be considered "large enough to matter." 在收入报告,遗漏或错误大于5%赢利(在税之前),或者大于0.5%销售收入是可能被认为“足够大事关”。[translate]...
收益表(损益表):销售收入,成本,利润[income statement (profit-and-loss statement):sales,cost,profits] 相关知识点: 试题来源: 解析 答:(1)损益表指反映企业某一特定时期的收入和费用、收益和损失,并以净收益表示最终成果的汇总报告。按其列示的格式不同可分为多步式损益表和单步式损益表两种。前者通常把...
1假如Dr.的是balance sheet上的account的话,是不是Cr.的就要是income statement上的account?比如Dr.Sales 185,000Cr.AR 185,000sales 就是income statement 上的account,AR 就是Balance sheet 上的account那假如我写的是adjusting entry呢好比说,我到年终了,给人做auditing的时候的entry? 2假如Dr. 的是balance ...
Locatenet saleson the income statement, but it can also be listed as revenue. Locate operating profit on the income statement. Be sure not to include non-operating activities and expenses, such as taxes and interest expenses. Divide operating profit by net sales. Return on sales is a financia...
On an income statement, sales are typically referred to as gross sales. A company may also report net sales, which is the result of subtracting any returned merchandise from gross sales. Retail companies tend to report net sales as well as revenue. ...