讓我來為大家解釋一下損益表(Income statement)吧!
SIMON CORPORATION
Income Statement
For the year ended December 31,1999
Net Sale $4,000,000
Cost of goods sold 2,600,000
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Gross Profit $1,800,000
Selling and administrative expenses 1,100,000
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Income from operation $ 700,000
Other revenues and gains $ 5,600
Other expenses and losses 9,600 4,000
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Income before income taxes $ 696,000
Income taxes expense($696,000*30%) 208,000
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Income from continuing operations $ 487,200
Discontinued operations
Income from operations of plastics
division,net of $21,000 income taxes
($70,000*30%) 49,000
Gain on sale of plastics division,net
of $150,000 income taxes($500,000*30%)350,000 399,000
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Income before extraordinary item and cumulative
effect of change in accounting principle $ 886,200
Extraordinary item
Tornado loss,net of income tax saving
$180,000($600,000*30%) 420,000
Cumulative effect of change in accounting
principle effect on prior years of change in
depreciation method,net of $90,000 income tax
saving($300,000*30%) 210,000
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Net income $ 256,200
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