会计/损益表

示例

        Mr.X
    Income Statement 
For the year ended 30 june,2010
________________________________________
sales -------------------2000
less saless return--------100
Net sales revanue -----------------------1900
less of goods sold 
  purchase----------------1700
  less purchase return----200          1500    
Gross Profit---------------------------400
less operating expenses
salary-------300
Rent---------150
Advertising--200                      650
Net Loss------------------------------250

        Mr.X
    Balance Sheet 
As at 30 june,2010
_________________________________________

current Assets:
     cash----------------------------RM 2050
Non-current Assets:
    furniture----------------------------300
    Office Equipment --------------------900
Total Assets----------------------------3250

     LIABILITIES
Creditor---------------------------------550
     OWNER EQUITY
Capital--------3250
less:Net loss---250 
less: Drawings--300                     2700
Total Liabilities and Owner's Equity-----3250

记住....在计算时始终要以会计师的身份思考。