会計１

Q.会社財産を増加させる三つの種類の取引とは？
A.１．借入取引　銀行
　２．出資取引　株主（個人商店なら店主）
　３．営業取引　客→商売


Q.会社の帳簿上の財産の種類
A.１．お金
　２．権利
　３．物
　

Sales

Net sales = Sales - Sale returns and allowances

Gross Profit = Net sales - Cost of goods sold

Net income = Gross profit - Operating expenses

Profit margin = Net income / Net sales (%)


First, Net Income is calculated by subtracting Operating Expenses from Gross Profit.
Next, the Profit margin ratio is constructed, and the result is expressed as percentage.

e.g. Assume that Net income equals $10,000 on Net sales of &50,000.
In this case, Profit margin equals $10,000 : &100,000 = 0.2 = 20%