The calculation of this most important financial indicator can be made using various methods. The final choice of method depends on many factors. The parameter value must be displayed how to add taiwan number on whatsapp in the accounting documentation (financial performance report) and submitted to the tax service.
What is the purpose of the income statement?
The document is regulated and approved by the Ministry of Finance of the Russian Federation. It can be used to determine the commercial success of an enterprise. The information on revenue and expenses, the amount of profit (loss) contained in the report allows for a comparative and structural analysis of the company's business activities for the reporting period by calculating key specific indicators and making adjustments to the development strategy. The report on the financial results of the organization is filled out in one copy. Its preparation is not affected by the presence of separate branches and the tax regime. The source of information for entering into the document is data from accounting accounts 90, 91 and 99. The form contains a table in the cells of which the values of the indicators for the current and base periods are displayed. Depending on the values of the parameters, the units of measurement can be thousands or millions of rubles. The report provides fields for comments on the indicators.
What are the main cost items of trading operations?
When calculating the cost of sales, it is advisable to include costs directly related to the purchase of the product. The following costs are most often taken into account:
price of goods from the supplier;
logistics;
customs duties and fees;
value added tax (depending on the type of product);
organization of warehouse storage;
replacement of packaging;
wage fund for drivers, dispatchers, loaders and other personnel involved in handling goods;
marriage, losses and unexpected expenses.