Читать книгу Reading Financial Reports For Dummies - Lita Epstein - Страница 88

At the top of every income statement is the revenue the company brings in. This revenue is offset by any costs directly related to it. The top section of the income statement includes sales, cost of goods sold, and gross margin. Below this section, and before the profit and loss section, are the expenses. In this section, I review the key accounts in the Chart of Accounts that make up the income statement (see Chapter 7).