القائمة الرئيسية

الصفحات

المعالجات المحاسبية

المعادلات المستخدمة لإعداد قائمة الدخل

18 يوليو 2020

المعادلات المستخدمة لإعداد قائمة الدخل بشكل تقرير:

1- صافى المبيعات =المبيعات - ( المردودات + المسموحات + الخصم المكتسب )

2- تكلفة البضاعة المباعة = تكلفة البضاعة المتاحة للبيع – بضاعة آخر المدة

تكلفة البضاعة المتاحة للبيع = بضاعة أول المدة + صافي المشتريات

صافى المشتريات = ( المشتريات + مصاريف المشتريات ) - ( مردودات المشتريات + مسموحات المشتريات + الخصم المكتسب )

3- مجمل الربح = صافي المبيعات – تكلفة البضاعة المباعة

4- صافي الربح = مجمل الربح + إيرادات أخرى – مصروفات أخرى

قائمة الدخل بشكل تقرير عن السنة المنتهية في30/12

المبيعات
-
مردودات المبيعات
-
مسموحات المبيعات
-
الخصم المسموح به

صافي المبيعات

بضاعة أول المدة

+ المشتريات

+مصروفات المشتريات

-
مردودات المشتريات
-
مسموحات المشتريات
-
الخصم المكتسب

صافي المشتريات

تكلفة البضاعة المتاحة للبيع

- بضاعة آخر المدة

تكلفة البضاعة المباعة

مجمل الربح
أو (مجمل الخسارة)

+جميع الإيرادات
-
جميع المصروفات
(
صافى الربح او الخسارة )
-

المعالجات المحاسبية

أخر المواضيع من قسم : المعالجات المحاسبية

تعليقات

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