1.会计---为决策过程提供有用的、可靠的、与财务相关信息的专门服务专业（职业）。2.溢价--即“以超过票面金额的价格（发行）”
① The net realizable value of a merchandise inventories for direct sale such as a finished goods, a commodity and a material for sale is its estimated selling price minus estimated selling expenses and taxes under normal production and management.② The net realizable value of a material inventory to be processed is the estimated selling price of the finished goods made of the material minus the prospective costs, selling expenses and taxes upon completion under normal production and management.③ In case the price of part of an inventory’s is agreed in the contract but the other parts under the same item is not agreed in the contract by the date of balance sheet, the net realizable value shall be confirmed separately and compared with the corresponding costs to confirm the amount of inventory revaluation reserve.
普通收入/费用,销售收入,销售折扣收入共计售出产品的成本费用,商品销售总额部件毛利 报警 银行服务费出差费用,清洁费用,信用卡收费邮递费用设备租赁专营权费 保险交付费用,工资薪金支出现金发薪检查工资总额支出罚款 租金 会展展位 其他展览费用 展览费用总和 用品销售处仓库总量税薪薪联邦国家总税收的电话商标运输费用 汽车租赁燃气及停车等交通费用总运输费用旅行事业 电力和煤气总仓库事业废弃物牺牲牺牲牺牲总净普通收入净收入
日常开支收入销售额销售折扣总收入出售货物的费用总费用总利润费用报警器费用银行服务费用清洁费信用卡费用运输费设备租赁费加盟费保险费海运费应付工资费用现金工资支票工资应付工资总额罚款租约费用展览费用摊位费用其他展览费用展览总费用市场营销办公室仓库
