財計④商品売買
①Sales/ Revenue
②Cost of purchased goods
/ Beginning inventory / Ending inventory
③Purchase returns/ Purchase allowances/
Purchase rebates / Purchase discounts
④Cost of goods sold(COGS) / Cost of sales
⑤Inventory valuation losses
⑥Inventory shrinkage expenses
⑦Transfer to other account
⑧Gross profit
⑨Selling, general and administrative expenses(SG&A)
⑩Operating profit
11.Non-operating income
12.Non-operating expenses
13.Ordinary profit
Optimized studying based on the forgetting curve vastly improves memorization. - What is reminDO?
Memorize
