一、会计中sales什么意?会计中sales什?
Sales就是营业额,就是产品与服务的被卖出去后商家所得到的营业额收入。比如一家保时捷4S店,每个月卖出去100台保时捷,每台保时捷80,000刀,那当月的营业额就是8,000,000刀。 Gross Profit的概念放在中间,也就是毛利润,就是Sales中扣掉Cost of Goods Sold。Cost of Goods Sold就是成本,又分为Direct和Indirect Cost;或者包括Material, Labor和Overhead,这是两种不同的成本计算方法,应用到不同的成本分析当中,在这里就不详细论述了。 Income,公司净收入,就相当于Gross Profit毛利润减去各项开支,包括利息支出、管理费用、水电费、所交税费、法律费用、捐款、差旅费用、折旧等——就是维持公司运营的各项费用,就是公司的净收入。由于答主各项会计支出的具体的中文说法也有点忘了,所以就根据英语直译了,大家也可以补充一些正确的说法。 总的来说就是这么个公式: Sales - Cost of Goods Sold = Gross ProfitGross Profit - Expenses = Net Income 这也是所有利润表的结构啦。 Earnings可以有几个概念。首先是retained earnings,这是一个长期的概念,也就是留存收益,相当于一个公司几年的Net Income都累计起来,就成了留存收益。另外会计里有一个很洋气的概念叫做EBITDA,全称很骚,叫做Earnings before Interest, Tax, Depreciation and Amortization——这中文叫什么?我们土一点叫做在扣掉利息,税务支出,折旧,摊销前的盈利,这是一个很重要的衡量公司盈利能力的概念。 最后是Gain,太懒了直接复制给我基友的回复:Gain/loss我觉得有两种解释,一种是资产买卖的盈亏,这个时候这些钱已经拿到手或者亏损了——这一笔交易已经实现了,比如股票盈亏(你买了100股阿里巴巴,15刀一股买进20刀一股卖掉,这个时候就盈利了500刀,就是Capital Gain),比如卖掉了一辆公用的车赚了钱或者亏了钱,比如卖掉一个子公司;另一种情况是Unrealized gain or loss,也就是没有实现的盈亏,这种记在所有者权益下,调整的是资产平衡表(至少GAAP这么规定吧),每年都要根据年底市值调整。 第一次回答这么专业的问题也是觉得很惶恐,再次感谢我基友的鼓励!
二、Understanding Sales and Purchase Tax: A Practical Example
In today's business landscape, understanding the intricacies of sales and purchase tax is crucial for entrepreneurs, finance professionals, and consumers alike. Sales and purchase tax, also known as sales tax, value-added tax (VAT), or goods and services tax (GST) depending on the jurisdiction, are essential components of a country's tax system. In this article, we will delve into the fundamentals of sales and purchase tax and use a practical example to illustrate how it works.
What is Sales and Purchase Tax?
Sales and purchase tax is a consumption tax imposed on the sale of goods and services. It is usually levied at each stage of the supply chain, from manufacturers to distributors, retailers, and ultimately consumers. The tax amount is a percentage of the price paid for the goods or services and serves as a revenue source for the government.
Understanding the Tax Example
To provide a clearer understanding, let's consider a simplified scenario. John owns a small retail store and sells mobile phones. He purchases phones from a manufacturer for $300 each and sells them to customers for $400 each. Assuming a sales tax rate of 10%, here's how the tax calculation works:
- John's purchase from the manufacturer: $300 (exclusive of tax)
- John's cost after adding tax: $300 + ($300 × 10%) = $330
- John's selling price to customers: $400 (exclusive of tax)
- John's revenue after adding tax: $400 + ($400 × 10%) = $440
- Sales tax collected: $440 - $400 = $40
The Role of Sales Tax in the Economy
Sales tax contributes significantly to a country's revenue and has a direct impact on economic activities. It helps fund government programs, public infrastructure, education, healthcare, and various other public services. Additionally, sales tax plays a crucial role in regulating consumption, controlling inflation, and promoting economic growth.
Factors Influencing Sales and Purchase Tax
The application and rates of sales and purchase tax vary across different jurisdictions and can be influenced by several factors, including:
- Government policies and regulations
- Economic conditions and fiscal policies
- Product type and classification
- Exemptions and tax incentives
- Regional or local taxes
Conclusion
In conclusion, understanding sales and purchase tax is essential for businesses and individuals to navigate the complex world of taxation. By grasping the basics and exploring practical examples, we gain insights into how tax affects prices, revenue, and ultimately our economy. Now, armed with this knowledge, we can make informed financial decisions and contribute to the growth and development of our country.
Thank you for taking the time to read this article. We hope it has provided you with a better understanding of sales and purchase tax and its implications. Armed with this knowledge, you can now confidently navigate the world of taxation and its impact on your business or personal finances.
三、How to Calculate Quebec Sales Tax: A Comprehensive Guide
Introduction
Calculating sales tax can be a daunting task, especially with the complex tax regulations in different regions. In Quebec, Canada, the tax system is unique and requires specific calculations. This comprehensive guide will help you understand how to calculate sales tax in Quebec accurately.
Understanding Quebec Sales Tax
Quebec has two types of sales tax:
- Goods and Services Tax (GST): This is a federal tax imposed by the Canadian government and is applicable to most goods and services sold in Quebec.
- Quebec Sales Tax (QST): This is a provincial tax administered by the Quebec government and is charged on most taxable supplies of goods and services in the province.
Calculating Quebec Sales Tax
When calculating sales tax in Quebec, you need to consider both GST and QST.
Step 1: Determine the GST Amount
To calculate the GST amount, simply multiply the pre-tax purchase price by the current GST rate. For example, if the purchase price is $100 and the GST rate is 5%, the GST amount would be $5.
Step 2: Determine the QST Amount
To calculate the QST amount, first, subtract the GST amount from the total purchase price. Then, multiply this value by the current QST rate. For instance, if the total purchase price including GST is $105 and the QST rate is 9.975%, the QST amount would be $9.975.
Step 3: Calculate the Total Amount Including Sales Tax
To calculate the total amount including sales tax, simply add the pre-tax purchase price, the GST amount, and the QST amount. In our example, the total amount would be $115.975.
Using an Online Quebec Tax Calculator
If you find the manual calculation overwhelming, there are various online Quebec tax calculators available. These calculators can save you time and ensure accuracy.
Conclusion
Calculating sales tax in Quebec may seem complex, but with the right understanding and tools, it becomes manageable. Always stay informed about current tax rates and use reliable calculators for accurate results. By following this comprehensive guide, you can confidently calculate Quebec sales tax for any purchase.
Thank you for reading this article! We hope it has provided you with valuable guidance on how to calculate Quebec sales tax. Armed with this knowledge, you can navigate through the intricacies of Quebec's tax system with ease.
四、Everything You Need to Know About Applicable Sales Tax
Applicable sales tax is a crucial aspect of any business that sells goods or services. It is a type of tax imposed by government authorities on the sale of specific products or services. In this article, we will explore what applicable sales tax is, why it is important for businesses, and how it is calculated.
What is Applicable Sales Tax?
Applicable sales tax, also known as sales and use tax, is a tax imposed by state or local governments on the sale of certain products or services. The tax percentage varies depending on the jurisdiction and the type of product or service being sold. This tax is typically collected by the seller at the point of purchase and then remitted to the appropriate tax authorities.
Why is Applicable Sales Tax Important?
Applicable sales tax plays a vital role in generating revenue for governments at the state and local levels. The funds collected from this tax are used to fund essential public services, such as education, healthcare, infrastructure, and public safety. It helps to maintain and improve the quality of life for residents in a particular jurisdiction.
For businesses, understanding and complying with applicable sales tax laws is essential to avoid penalties, fines, or legal issues. Failure to collect and remit the correct amount of sales tax can result in significant financial consequences and damage to a company's reputation.
How is Applicable Sales Tax Calculated?
The calculation of applicable sales tax can be complex, as it varies by jurisdiction and the type of product or service being sold. Generally, the tax is calculated as a percentage of the sale price. The sales tax rate is determined by the state or local government and may differ within a single state, depending on the location and type of goods or services.
Businesses are responsible for determining the appropriate sales tax rate for each sale, collecting the tax from the customer, and remitting the funds to the tax authorities. Some businesses may choose to use specialized software or consult with tax professionals to ensure accurate calculations and compliance with applicable sales tax laws.
Conclusion
Applicable sales tax is an important consideration for businesses that sell goods or services. It is a tax imposed by government authorities to generate revenue and support public services. Understanding and complying with applicable sales tax laws is crucial for businesses to avoid legal issues and maintain their financial integrity. By ensuring accurate calculations and timely remittance of sales tax, businesses can contribute to the well-being of the community and foster a positive reputation.
Thank you for reading this article on applicable sales tax. We hope that it has provided you with valuable insights into this topic and the importance of complying with sales tax regulations. Should you have any further questions or need assistance with your specific business situation, feel free to reach out to us.
五、California Sales Tax: What You Need to Know About Purchases
When it comes to making purchases in California, understanding the state's sales tax laws is crucial. California has one of the highest sales tax rates in the United States, and it applies to a wide range of goods and services. In this article, we will explore the basics of California sales tax and provide you with important information to navigate your purchases effectively.
What is California Sales Tax?
California sales tax is a percentage added to the sale price of goods and certain services in the state. The tax is collected by the seller at the time of purchase and is then remitted to the California Department of Tax and Fee Administration (CDTFA) on a regular basis. The current statewide sales tax rate in California is {X%}, but additional local taxes may also apply depending on your location.
What Purchases are Subject to Sales Tax?
Generally, most tangible personal property purchases in California are subject to sales tax. This includes items such as clothing, electronics, furniture, and vehicles. However, certain types of transactions, such as food and prescription medication, may be exempt from sales tax. It's important to note that some cities and counties in California impose additional taxes on specific items like restaurants or hotel stays.
How is Sales Tax Calculated?
The sales tax rate in California is a percentage of the sale price. To calculate the sales tax, simply multiply the sale price by the applicable tax rate. For example, if you purchased an item for $100 and the sales tax rate is 8%, the sales tax would be $8. The total amount payable would be $108.
Online Purchases and Sales Tax
In recent years, online shopping has become increasingly popular, and the question of sales tax for online purchases has gained attention. In California, if an online retailer has a physical presence or "nexus" in the state, they are required to collect sales tax from California customers. Additionally, the Supreme Court ruling in South Dakota v. Wayfair allows states to require out-of-state online retailers to collect and remit sales tax. Therefore, most online purchases made by Californians are subject to sales tax.
Documenting Sales Tax for Tax Purposes
It's important to keep track of your purchases and sales tax payments for tax purposes. When you make a purchase subject to sales tax, you should receive a receipt that shows the amount of sales tax paid. The documentation will be helpful when filing your income tax return or if you are selected for an audit by the tax authorities.
Conclusion
Understanding California sales tax and how it applies to your purchases is essential for consumers and businesses alike. Be aware of the sales tax rates in your area, keep track of your purchases, and ensure that online retailers comply with collecting appropriate sales tax. By doing so, you can navigate the world of purchases in California with confidence.
Thank you for reading this article. We hope it provided you with valuable information about California sales tax and how it relates to your purchases. Knowing your rights and responsibilities as a consumer is essential for making informed decisions. If you have any further questions, feel free to reach out to us.
六、soupy sales是谁?
Soupy Sales出生于:1926年1月28日出生地:美国 北卡罗来纳州 富兰克林死于: 2009年10月22日死亡地:美国 纽约 布朗克斯先后在辛辛那提,底特律,洛杉矶,纽约创办了当地最受欢迎电视节目:他的"Soupy's Soda Shop" "Lunch With Soupy Sales" "Soupy Sales Show"。
七、为什么sales是复数?
sales这里应该是一种固定用法,强调多种产品,表示“销售工作”是复数名词N-PLURAL。就像sports meeting 运动会一样How much do you make working there你在这工作挣多少钱working应该是做状语
八、California Sales Tax Calculator: How to Calculate and Manage Your Taxable Purchases in California
Introduction
Are you a resident of California? Are you wondering how much sales tax you need to pay on your purchases? Look no further! In this article, we will guide you through the process of calculating and managing your taxable purchases in California using the California Sales Tax Calculator.
Understanding California Sales Tax
California has a statewide sales tax rate of 7.25%. However, the total sales tax rate can vary depending on the location due to additional local sales taxes imposed by counties, cities, and districts. It is important to accurately calculate and manage your taxable purchases to avoid any surprises.
Using the California Sales Tax Calculator
The California Sales Tax Calculator is a handy tool that helps you calculate the sales tax amount on your purchases. To use it:
- Enter the purchase amount in dollars.
- Select the location where the purchase will take place.
- Click on the "Calculate" button.
The calculator will then display the total sales tax amount, including any local taxes.
Managing Your Taxable Purchases
To ensure you are accurately managing your taxable purchases, follow these tips:
- Keep track of your receipts for all purchases.
- Note the sales tax paid on each receipt.
- If you make online purchases from out-of-state sellers without paying sales tax, you may be required to report and pay use tax on those purchases.
- Remember that certain items, such as groceries and prescription medications, may be exempt from sales tax.
Why Use the California Sales Tax Calculator?
The California Sales Tax Calculator simplifies the process of calculating and managing your taxable purchases. It ensures that you are aware of the correct sales tax amount you need to pay, considering both the statewide and local rates. By accurately managing your taxable purchases, you can avoid potential penalties and ensure compliance with California tax regulations.
Conclusion
Managing your taxable purchases in California is important to avoid any surprises and penalties. Utilizing the California Sales Tax Calculator can simplify the process and ensure accurate calculations. Remember to keep track of your receipts and report any out-of-state online purchases. Thank you for reading this article, and we hope it helps you in accurately calculating and managing your California sales tax.
九、Hidden Sales Tax (HST) Included in Purchase Price - What You Need to Know
Hidden Sales Tax (HST) is a common practice in many retail transactions, where the sales tax is already included in the purchase price. This can often lead to confusion among consumers, as they may not be aware that they are paying an additional tax on the items they are purchasing.
Understanding Hidden Sales Tax (HST)
Hidden Sales Tax, also known as Harmonized Sales Tax (HST), is a combination of the Goods and Services Tax (GST) and the provincial sales tax. It is imposed on the final consumer and is embedded in the total purchase price, rather than being added separately at the time of sale.
The HST rates vary from province to province in Canada. For example, in Ontario, the HST rate is currently 13%, consisting of a 5% federal GST and an 8% provincial sales tax. This means that when you make a purchase in Ontario, the price you see on the tag or receipt already includes the 13% HST.
Advantages of Including HST in the Purchase Price
The inclusion of HST in the purchase price offers some advantages for both businesses and consumers. From a business perspective, it simplifies the pricing process, as the final price displayed to the customers already includes the tax. This eliminates the need for calculating and adding the tax separately, resulting in a more streamlined and efficient transaction.
For consumers, including HST in the purchase price means that there are no surprises or hidden costs at the checkout counter. The price they see is the price they pay, making it easier to compare prices between different products or retailers.
Understanding the Cost Breakdown
While HST is included in the purchase price, it's important to note that the businesses still have to remit the tax to the government. The HST component is deducted from the total amount received by the business, and then the tax is remitted accordingly. This ensures that the appropriate taxes are paid to the government.
Exceptions and Considerations
While most retail transactions include HST in the purchase price, there are some exceptions. Certain goods and services may be exempt from HST, such as basic groceries, prescription drugs, and medical devices. It's important to check the specific rules and regulations in your province to determine which items are exempt.
It's also worth noting that HST is not applicable in all provinces in Canada. Some provinces have their own separate provincial sales tax (PST) instead of HST. For example, British Columbia and Manitoba have a separate PST in addition to the GST. Make sure to familiarize yourself with the specific tax structure in your province.
Finally, it's important for consumers to be aware of the inclusion of HST in the purchase price and understand how it may impact their overall budgeting and spending habits.
Thank you for taking the time to read this article on the hidden sales tax (HST) included in the purchase price. We hope this information has provided you with a better understanding of how HST works and its implications for both businesses and consumers. By being aware of this practice, you can make more informed purchasing decisions and have a clearer understanding of the costs involved in your transactions.
十、What You Need to Know About Sales Tax on Car Purchases in New Jersey
Understanding New Jersey Sales Tax on Car Purchases
If you're planning to buy a car in New Jersey, it's important to understand the sales tax implications. New Jersey imposes a sales tax on car purchases, which can significantly affect the total cost of your vehicle. In this article, we'll discuss the basics of sales tax on car purchases in New Jersey and provide you with the information you need to navigate this process.
How Sales Tax is Calculated
The sales tax rate for car purchases in New Jersey is currently 6.625%. This rate is applied to the purchase price of the vehicle and is collected at the time of sale. For example, if you buy a car for $20,000, you would owe $1,325 in sales tax.
Exemptions and Exceptions
While most car purchases in New Jersey are subject to the sales tax, there are some exemptions and exceptions. One common exemption is for purchases made by non-residents of New Jersey who will immediately remove the vehicle from the state. Additionally, if you trade-in a vehicle as part of your purchase, you may be eligible for a reduced sales tax liability. It's important to check with the New Jersey Division of Taxation for the most up-to-date information on exemptions and exceptions.
Registering Your Vehicle
In addition to paying sales tax, you'll also need to register your vehicle with the New Jersey Motor Vehicle Commission (MVC). The registration process involves providing proof of insurance, completing the necessary forms, and paying the required fees. The sales tax you paid on the purchase of the vehicle will be credited towards the registration fees.
Financing and Sales Tax
If you're financing your car purchase, you may have the option to include the sales tax as part of your loan amount. This means that instead of paying the sales tax upfront, it can be spread out over the term of your loan. However, keep in mind that financing the sales tax will increase the overall cost of your vehicle due to interest charges.
Conclusion
Understanding the sales tax on car purchases in New Jersey is essential for anyone planning to buy a vehicle in the state. By knowing the sales tax rate, exemptions, and registration requirements, you can make an informed decision and budget accordingly. If you have any specific questions or need additional information, it's always best to consult with the New Jersey Division of Taxation or a qualified tax professional.
Thank you for reading this article on New Jersey sales tax on car purchases. We hope it has provided you with valuable insights and guidance. By understanding the sales tax implications, you can better plan for your car purchase and avoid any unexpected expenses. If you found this article helpful, please feel free to share it with others who may benefit from this information.