HalPet centar za poslovnu komunikaciju specijaliziran je za poučavanje poslovnih stranih jezika i komunikacijskih vještina. Deset godina iskustva i autentična LPC (Learn – Practice – Communicate) metoda temelj su kvalitete koju pruža Centar Halpet.
Profit and loss account (British English) or Income statement (American English) is a standard financial document that summarizes a company’s revenue and expenses for a specific period of time, usually one quarter of a fiscal year and the entire fiscal year. Once the profit (loss) has been calculated, this can be used for judging how well the business is doing compared to itself in the past and compared to other businesses. There are ways to ‘fix’ accounts. Internal accounts are rarely ‘fixed’, but public accounts are routinely ‘fixed’ to create a good impression out to the outside world.
Net Sales (also: sales, revenues, turnover) refer to the value of a company’s sales of goods and services to its customers.
Cost of Sales (also: cost of goods sold (COGS), cost of services). For a manufacturer, cost of sales is the expense incurred for labor and manufacturing overhead used in the production of goods. For wholesalers and retailers, the cost of sales is the purchase cost of merchandise used for resale. For service-related businesses, cost of sales represents the cost of services rendered. While it may be stated separately, depreciation expense belongs in the cost of sales.
Gross Income or Gross Profit represents the difference between net sales and the cost of sales.
Operating Expenses or Selling, General and Administrative Expenses (SG&A) include a company’s office salaries, sales and marketing expenses, rent, utilities and other overhead costs.
Deducting SG&A from a company’s gross profit produces Operating Income or Operating Profit. This figure represents a company’s earnings from its normal operations before any so-called non-operating income and/or costs such as interest expense, taxes and special items.
