新财务英语教程 课件 Chapter 6 Introducing Financial Statements.pptx

Chapter 6 Introducing Financial Statements;Topics covered;6.1 Examples of Financial Statements;Statement of Financial Position as at the year end 31/12/20X8 ;6.2 Elements in the Statement of Profit or Loss;Sundry income --Discount income：If the business settles debts owed to the supplier before the specified date, the business could pay less. --Commission received：the income received from another party by selling products on its behalf. --Rent received：the income received by letting out property for others to use. --Interest received：the income received for funds lent to others. ;Expenses: Re