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trading statement : ウィキペディア英語版
trading statement

The trading statement is an expanded version of sales portion of the Income statement. The trading statement's main objective is to determine sales, cost of sales and gross profit. The trading statement forms part of effective bookkeeping within the accounting discipline.
==Primary formula==
Sales - Cost of Sales = Gross Profit

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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