中等BAFS-FSTM-013
Gross profit equals:
A. Sales minus every expense including rent
B. Assets minus liabilities
C. Sales minus cost of goods sold✓ 答案
D. Cash inflows minus cash outflows
解說
Gross profit stops at the trading items: net sales less the cost of the goods sold. Rent and other operating expenses come after that, in the move toward net profit. The statement of financial position is not a profit figure.