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1、Ex066-1a.$485,000($250,000+$970,000–$735,000)b.40%($485,000÷$1220,000)c.No.Ifoperatingexpensesarelessthangrossprofit,therewillbeanetincome.Ontheotherhand,ifoperatingexpensesexceedgrossprofit,therewillbeanetloss.6-2$15710million($20946million–$5236million)6-3a)purch
2、asesreturnsandallowances,purchasesdiscountsb)transportationc)merchandiseavailableforsaled)merchandiseinventory6-4見書6-5NetsalesEx066-1a.$485,000($250,000+$970,000–$735,000)b.40%($485,000÷$1220,000)c.No.Ifoperatingexpensesarelessthangrossprofit,therewillbeanetincome.
3、Ontheotherhand,ifoperatingexpensesexceedgrossprofit,therewillbeanetloss.6-2$15710million($20946million–$5236million)6-3a)purchasesreturnsandallowances,purchasesdiscountsb)transportationc)merchandiseavailableforsaled)merchandiseinventory6-4見書6-5NetsalesEx066-1a.$485
4、,000($250,000+$970,000–$735,000)b.40%($485,000÷$1220,000)c.No.Ifoperatingexpensesarelessthangrossprofit,therewillbeanetincome.Ontheotherhand,ifoperatingexpensesexceedgrossprofit,therewillbeanetloss.6-2$15710million($20946million–$5236million)6-3a)purchasesreturnsan
5、dallowances,purchasesdiscountsb)transportationc)merchandiseavailableforsaled)merchandiseinventory6-4見書6-5Netsales3570000-320000-240000=3010000Grossprofit3010000-2142000＝8680006-6THEMERIDENCOMPANYIncomeStatementFortheYearEndedJune30,2003Revenues:Netsales$5,400,000Re
6、ntrevenue30,000Totalrevenues$5,430,000Expenses:Costofmerchandisesold$3,240,000Sellingexpenses480,000Administrativeexpenses300,000Interestexpense47,500Totalexpenses4,067,500Netincome$1,362,5006-71.Salesreturnsandallowancesandsalesdiscountsshouldbedeductedfrom(notadd
7、edto)sales.2.Salesreturnsandallowancesandsalesdiscountsshouldbedeductedfromsalestoyield"netsales"(notgrosssales).3.Deductingthecostofmerchandisesoldfromnetsalesyieldsgrossprofit.4.Deductingthetotaloperatingexpensesfromgrossprofitwouldyieldincomefromoperations(orope
8、ratingincome).5.Interestrevenueshouldbereportedunderthecaption“Otherincome”andshouldbeaddedtoIncomefromoperationstoarriveatNetincome.6.Thefinalam
