1.7 KiB
1.7 KiB
| 1 | Accounts | Bold | Background | FontStyle | LetterColor | Align | Size | Comment |
|---|---|---|---|---|---|---|---|---|
| 2 | Revenues | rgb(183, 219, 255) | <italic> | <center> | <comment> | |||
| 3 | Gross sales revenues | |||||||
| 4 | Less return & allowances | |||||||
| 5 | Net sales revenues | <bold> | <soft> | |||||
| 6 | Cost of goods sold | <bold> | ||||||
| 7 | Direct materials | |||||||
| 8 | Direct labor | |||||||
| 9 | Manufacturing overhead | #b7dbff | <italic> | <center> | <comment> | |||
| 10 | Indirect labor | |||||||
| 11 | Depreciation, manufacturing equip | |||||||
| 12 | Other mfr overhead | |||||||
| 13 | Net mfr overhead | <bold> | <violete> | |||||
| 14 | Net costs of goods sold | <bold> | <violete> | |||||
| 15 | Gross profit | <bold> | <dark> | <center> | <large> | |||
| 16 | Operating expenses | <bold> | <italic> | |||||
| 17 | Selling expenses | |||||||
| 18 | Sales salaries | |||||||
| 19 | Warranty expenses | |||||||
| 20 | Depreciation, store equipment | |||||||
| 21 | Other selling expenses3 | |||||||
| 22 | Total selling expenses | <bold> | <violete> | |||||
| 23 | General & administrative expenses | #b7dbff | <italic> | <center> | <comment> | |||
| 24 | Administration salaries | |||||||
| 25 | Rent expenses | |||||||
| 26 | Depreciation, computers | |||||||
| 27 | Other general & admin expenses | |||||||
| 28 | total general & admin expenses | <bold> | <soft> | |||||
| 29 | total operating expenses | <bold> | <violete> | |||||
| 30 | Operating income before taxes | <bold> | <dark> | <white> | <large> | |||
| 31 | Financial revenue & expenses | #b7dbff | <italic> | <center> | <comment> | |||
| 32 | Revenue from investments | |||||||
| 33 | Less interest expenses | |||||||
| 34 | Net financial gain (expense) | |||||||
| 35 | Income before tax & extraordinary items | <bold> | <dark> | <white> | <large> | |||
| 36 | Less income tax on operations | |||||||
| 37 | Income before extraordinary items | |||||||
| 38 | Extraordinary items | #b7dbff | <italic> | <center> | <comment> | |||
| 39 | Sale of land | |||||||
| 40 | Less initial cost | |||||||
| 41 | Net gain on sale of land | <bold> | <soft> | |||||
| 42 | Less income tax on gain | |||||||
| 43 | Extraordinary items after tax | <bold> | <soft> | |||||
| 44 | Net Income (Profit) | <bold> | <dark> | <white> | <center> | <large> |