会计学英语电子版05.ppt

Financial Accounting:Tools for Business Decision Making, 4th Ed.;MERCHANDISING OPERATIONS AND THE MULTIPLE-STEP INCOME STATEMENT;Identify the difference between a service enterprise and a merchandising company. Explain the recording of purchases under a perpetual inventory system. Explain the recording of sales revenues under a perpetual inventory system. Distinguish between a single-step and a multiple-step income statement. ;Determine cost of goods sold under a periodic system. Explain the factors affecting profitability. Appendix- Explain the recording of purchases and sales of inventory under a periodic inventory system. ;Differences Between a Service Company and a Merchandising Company;Income Measurement for Merchandise Companies;Operating Cycles;Inventory Systems - Perpetual;Inventory Systems - Perpetual;Inventory Systems - Periodic;Recording Purchases of Merchandise;Seller;Purchase of Merchandise;Merchandise Inventory;;Return of Merchandise;;Freight Cost Incurred by Buyer;Purchase Discounts;Purchase Discounts;Invoice date;Purchase Discounts;Purchase Discounts;Summary of Purchasing Transactions – Perpetual System;Review;Review;Review;Review;Review;Review;Recording Sales Under Perpetual Inventory System;Recording Sales Under Perpetual Inventory System;Sales Returns and Allowances- flip side of Purchase Returns and Allowances;Sales Returns and Allowances;Sales Returns and Allowances;Sales Discounts;Single-step and and Multiple-step Income Statements;Single-step Income Statement;Multi-step Income Statement;蕉憾砾俘辱溉嚣房但荤输危胰独橱稠迹使历泡植翻螺蛙强螟靳港路君勿俞会计学英语电子版05会计学英语电子版05;Cost of Goods Sold-Periodic ;Cost of Goods Sold - Periodic;Evaluating Profitability;Gross Profit Rate;Reasons Gross Profits Rates Change;Profit Margin Ratio; Evaluate Profits Margins;Gross Profit Rates by Industry;Review;Review;Review;Review;Review;Review;;;Periodic System – Recording Merchandise Transactions; Purchase of Merchandise; Sale of Merchandise;Comparison of Perpetual to Periodic;Copyright