Post : user(037fdcb7c868)
Today:13 hit、Yesterday:3 hit、Total:638 hit
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①Inventory
②Merchandise
③Specific identification method
④Weighted average method
⑤Moving average method
⑥Last-in, first out method
⑦Retail method
⑧Last purchase cost method
⑨Lower of cost or market (LCM)
⑩Reversal method / Direct write down method
11.Physical inventory count
cpa English Jul 7, 2026, 8:03 PM user(037fdcb7c868)
14,Extraordinary income
15.Extraordinary losses
16.Profit before income taxes
17.Income taxes
18.Net income
cpa English Jul 6, 2026, 5:50 AM user(037fdcb7c868)
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
cpa English Jul 6, 2026, 5:47 AM user(037fdcb7c868)
①Proprietary theory / Entity theory
②Government grant income
③Loss on tax purpose reduction entry of non-current assets
④Reserve for tax purpose reduction entry
⑤Gain on insurance claims
⑥Financial capital maintenance in nominal monetary units
⑦ Financial capital maintenance in units of constant purchasing power
⑧Physical capital maintenance
cpa English Jul 5, 2026, 7:50 AM user(037fdcb7c868)
①Current liabilities/ Non-current
②Notes payable
③Accounts payable/ Accounts payable-trade
④ Accounts payable-other
⑤Advances received
⑥Short-term borrowing/ long-term
⑦Provision for special repairs
⑧Provision for loss on guarantees
⑨Provision for loss on compensation claims
⑩Contingent liability / Contingent loss
contra-asset account
cpa English Jul 4, 2026, 7:58 PM user(037fdcb7c868)
