《会计学》 (第21版)习题 第3章118-138页.pdf

66124_c03_101-138.qxd 11/10/03 8:08 PM Page 118 118 Chapter 3 • The Matching Concept and the Adjusting Process •Exhibit 9 Vertical Analysis of Income Statements •Exhibit 9 J. Holmes, Attorney-at-Law Income Statements For the Years Ended December 31, 2005 and 2006 2006 2005 Amount Percent Amount Percent Fees earned . . . . . . . . . . . . . . $187,500 100.0% $150,000 100.0% Operating expenses: Wages expense . . . . . . . . . . $ 60,000 32.0% $ 45,000 30.0%* Rent expense . . . . . . . . . . . . 15,000 8.0% 12,000 8.0% Utilities expense . . . . . . . . . . 12,500 6.7% 9,000 6.0% Supplies expense . . . . . . . . . 2,700 1.4% 3,000 2.0% Miscellaneous expense . . . . . 2,300 1.2% 1,800 1.2% Total operating expenses . . $ 92,500 49.3% $ 70,800 47.2% Net income . . . . . . . . . . . . . . $ 95,000 50.7% $ 79,200 52.8%