2. 外语
  3. The normal income statement which constitutes one of the financial statements of a company, is financial income statement. So fu

The normal income statement which constitutes one of the financial statements of a company, is financial income statement. So fu

admin2012-01-26  58
问题     The normal income statement which constitutes one of the financial statements of a company, is financial income statement. So functional income statement is an income statement that segregates all costs by use ; it shows revenues less cost of goods sold ( gross margin) less selling and administrative expenses. This approach is useful for financial reporting purpose ; it provides outsider readers with information about company’s progress and about which functional areas are being emphasized. For management’s use in the decision-making process, however, an income statement that follows a cost behavior approach, often referred to as a Contribution Margin Income Statement, is more valuable.  
From the functional income statement we can see clearly the total revenue, total cost and the gross profit etc.
选项 A、Right
B、Wrong
C、Doesn’t say
答案C
解析 文中只说it shows revenues less cost of goods sold (gross margin) less selling and administrative expenses，并没有说能看到"the total revenue, total cost"。
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