[I/S] Income Statement 간단한 구조 및 Single Step
[I/S] Income Statement 간단한 구조 # Income Statement상 Net Income 도출과정 + Sales - CGS ==================================== Gross Profit - Selling Expense - Administrative expense ==================================== Operating income + Other revenues and gains - Other expenses and losses ==================================== Income from continuing operation - Provision for income taxes ==================================== Income from continuing operations after tax +/- Discontinuing operations - Net of Tax ==================================== "Net Income" # Single Step ※ A single-step income statement offers a simplified snapshot of a company’s revenue and expenses. This straightforward document merely conveys a company’s revenue, expenses, and bottom-line net income(According to www.investopedia.com) Revenues Sales Other revenue & Gains Total Revenue ==================================== Expense CGS Sellin
