Cash flow statement分析和总结最新分析和总结.docxVIP

Cash flow statement Example one Additional information: The equipment which cost $30 000 was sold during the year and there was a loss on sale of $4000. Michael Limited Profit and loss statementFor the year ended 30 June 1998 Michael Limited Profit and loss statement For the year ended 30 June 1998 $ $ Sales 421 000 Cost of goods sold 151 000 Gross profit 270 000 Less operating expenses Wages 100 000 Insurance 13 000 Interest 20 000 Depreciation 20 000 Less on sale of equipment 4 000 Other 37 000 194 000 Net operating profit before tax 76 000 Income tax expense 27 000 Net operating profit 49 0