cost of goods sold
inventory,january 1 152,000
purchases 642,000
less:purchase discounts 18,000
net purchase 624,000
add:fright-in 0
cost of goods purchase 624,000
cost of goods available for sale 776,000
inventory,december 31 125,000
cost of goods sold 651,000
因為 multiple-step income statement需要用到 cost of goods 所以應該先用已知條件求出，那個...因為應該是用的periodic system 求cost of goods sold 我們沒有要求重點掌握，我是按照書上的步驟寫的，如果妳覺得拿不準，方法其實都壹樣，妳可以自己在算壹下。
income statement
sales revenues
sales 1,100,000
less:sales discounts 5,000
net sales 1,095,000
cost of goods sold 651,000
gross profit 444,000
operating expenses
selling expenses 128,000
general asministrative expenses 15,000
total operating expenses 143,000
income from operations 301,000
other revenues and gains
dividends revenue 8,000
other expenses and loss
interest expense 17,000
earthquake loss 42,000
51,000
net
income 250,000
net income的得數應該和後面壹列對齊，不知為什麽就是移不過去。
還有就是題幹的最後壹句和稅有關的那句話，我沒有做過類似的題，沒太用上那句話的信息，如果妳自己懂的話，我上面的步驟基本正確，妳按照正確的位置把數據加進去就可以了。
retained earings
retained earings january 1 290,000
add:net income 250,000
less:dividends 29,000
retained earnings december 31 286,000
不確保計算有沒有失誤，大體步驟應該沒有問題，妳再好好看看吧，有什麽問題，我們再探討，這題可比我們學的難多了啊~