专业英语会计学Chap006学习课件.pptVIP

24 24 24 24 24 24 24 24 23 23 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 4 4 Modifying an Accounting System Most businesses use special journals rather than a general journal to record routine transactions that occur frequently. Financial Analysis Net Sales Gross Profit Margins Trends over time Comparable store sales Sales per square foot of  selling space Gross profit ? Net sales Overall gross profit  margin Gross profit margins by  department and  products Case 6–1SELECTING AN INVENTORY S