v v Z (Income Statement)

Sales
@㍂ @Sales
Cost of goods sold
@񏤕iI @Beginning merchandise inventory
@id @Purchases
@i @Ending merchandise inventory
̔yшʊǗ Selling, general and administrative expenses
@ @Salaries expense
@V @Bonus to directors
@ܗ^ @Bonus expense
@ @Travel expense
@ސE @Retirement allowance
@ʐM @Communication expense
@^ @Freight expense
@ʋΌʔ @Commutation expense
@@蕟 @Legal welfare expenxe
@ @Welfare expense
@M @Utilities expense
@L` @Advertising expense
@ڑҌ۔ @Entertainment expense
@p @Depreciation expense
@pi @Stationery expense
@V} @Books and subscription expense
@CU @Repair and maintenance expense
@dŌ @Sundry taxes expense
@Օi @Office supplies expense
@[X @Lease expense
@Insurance expense
@ @Membership expense
@x萔 @Commissions expense
@nƒ @Office rent expense
@t @Donation expnese
@ݓ|J @Provision for bad debt
@ݓ| @Bad debt expense
@c @Meeting expense
@G @Miscellaneous expenses
cƊOv Non-operating income
@旘 @Interest income
@ב֍v @Gain on foreign exchange
@G @Miscellaneous income
cƊOp Non-operating expenses
@x @Interest expense
@ב֍ @Loss on foreign exchange
@G @Miscellaneous loss
ʗv Extraordinary profits
@OvCv @Profits from prior period adjustments
@Œ莑Ypv @Gain on sale of fixed assets
ʑ Extraordinary loss
@OvC @Loss from prior period adjustments
@Œ莑Yp @Loss on sale of fixed assets
@Œ莑Yp @Loss on retirement of fixed assets
@lŁAZŋyюƐ Corporation tax, residential tax and business tax
v Net income for the period
OJzv Retained earnings at the beginning of period
v Unappropriated retained earnings at the end of period