西方財務會計培訓教材(英文版)(ppt 64頁)

西方財務會計培訓教材(英文版)內容提要：
Format of the Income Statement：
Elements of the Income Statement
Revenues – Inflows or other enhancements of assets or settlements of its liabilities that constitute the entity’s ongoing major or central operations.
Examples of Revenue Accounts
Sales
Fee revenue
Interest revenue
Dividend revenue
Rent revenue
Income Statement Sections：
Operating section
Nonoperating section
Income tax
Discontinued operations
Extraordinary items
Earnings per share

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