Aplicaia 1.

1
Indicatori

Anul 1996 Anul 1997 Anul 1998 Total perioad

Vnzrile (Sales)
Costul bunurilor vndute
(Cost of goods sold)

$40,000

$52,000

$66,500

$158,500

$15,200

$17,400

$23,100

$55,700

Profitul brut (Gross profit)

$24,800

$34,600

$43,400

$102,800

$8,300

$9,600

$12,100

$30,000

$16,500

$25,000

$31,300

$72,800

Cheltuieli (Expenses)
Venitul net (Net income)

Aplicaia 1.2
Indicatori
Valoarea stocului
iniial (Beginning
inventory)

Anul 1996

Anul 1997

Anul 1998

Media perioadei

$1,200

Achiziii (Purchases)

$16,300

Bunuri disponibile
pentru vnzare
( Available for sale)

$17,500

$16,800

$25,900

$19,667

Valoarea stocului
final (Ending
inventory)

$2,300

$1,700

$4,500

$2,833

Costul bunurilor
vndute (Cost of
goods sold)

$15,200

$17,400

$23,100

$18,567

Tabelul nr. 1

Sales revenues
Returns
Wages and salaries
Utilities
Interest on loan
Mortgage
Depreciation expenses

Date pentru Contul de profit i pierdere

Indicatori
Venituri din vnzri
Restituiri de bunuri vndute
Chenzine i salarii
Servicii i utiliti
Dobnzi bancare
Garanii ipotecare
Amortizarea imobilizrilor
corporale

1997
$56,300
$4,300
$6,100
$1,200
$2,200
$900

1998
$74,700
$8,200
$7,800
$1,500
$2,900
$1,000

$800

$1,100

Aplicaia 1.3

Pacific Corporation
INCOME STATEMENT
CONTUL DE PROFIT I PIERDERE
December 31, 1996
Sales revenues
Returns
Net sales

Venituri din vnzri

Restituiri de bunuri vndute
Vnzri nete

Cost of goods sold

Beginning inventory
Goods purchased
Goods available
Ending inventory
Cost of goods sold
Gross profit

Costul bunurilor vndute

Stocuri iniiale
Bunuri achiziionate
Bunuri disponibile pentru vnzare
Stocuri finale
Costul bunurilor vndute
Profitul brut

Expenses
Wages and salaries
Utilities
Interest on loan
Mortgage
Depreciation expense
Total expenses

Cheltuieli
Chenzine i salarii
Servicii i utiliti
Dobnzi bancare
Garanii ipotecare
Amortizarea imobilizrilor corporale
Total cheltuieli

Net income

Venit net

$43,200
$3,200

$1,200
$16,300
$2,300

$4,800
$1,600
$1,000
$1,200
$300

Aplicaia 1.4

Pacific Corporation
COMPARATIVE INCOME STATEMENT (I)
CONTUL DE PROFIT I PIERDERE-COMPARATIV (I)
December 31, 1998, 1997 and 1996

Amount

Sales revenues
Returns
Net sales
Cost of goods sold
Beginning inventory
Goods purchased

Ending inventory
Cost of goods sold
Gross profit
Expenses
Wages and salaries
Utilities
Interest on loan
Mortgage
Depreciation
expense
Total expenses

Venituri din vnzri

Restituiri de bunuri vndute
Vnzri nete
Costul bunurilor vndute
Stocuri iniiale
Bunuri achiziionate
Bunuri disponibile pentru
vnzare
Stocuri finale
Costul bunurilor vndute
Profitul brut
Cheltuieli
Chenzine i salarii
Servicii i utiliti
Dobnzi bancare
Garanii ipotecare
Amortizarea imobilizrilor
corporale
Total cheltuieli

Net income

Venit net

Goods available

1997

1998
% of
Sales

Amount

1996
% of
Sales

Amount

1.4 B3

% of
Sales

TABELUL INFLUENTELOR
1996

100.0

100.0

100.0

1997

1998

Aplicaia 1.5

Pacific Corporation
COMPARATIVE INCOME STATEMENT (II)
CONTUL DE PROFIT I PIERDERE-COMPARATIV (II)
December 31, 1997 and 1996
Sales revenues
Returns
Net sales
Cost of goods sold
Beginning inventory
Goods purchased
Ending inventory
Cost of goods sold
Gross profit
Expenses
Wages and salaries
Utilities
Interest on loan
Mortgage
Depreciation
expense
Total expenses

Venituri din vnzri

Restituiri de bunuri vndute
Vnzri nete
Costul bunurilor vndute
Stocuri iniiale
Bunuri achiziionate
Bunuri disponibile pentru
vnzare
Stocuri finale
Costul bunurilor vndute
Profitul brut
Cheltuieli
Chenzine i salarii
Servicii i utiliti
Dobnzi bancare
Garanii ipotecare
Amortizarea imobilizrilor
corporale
Total cheltuieli

Net income

Venit net

Goods available

Creterea cea mai mare

Creterea medie
Creterea cea mai mic
Maxima
Media creterilor i descreterilor
Minima
Descreterea cea mai mic (in valoare absoluta)
Descreterea medie (in valoare absoluta)
Descreterea cea mai mare (in valoare absoluta)
Cifra de control (media)

1997
Amount

1996
Amount

Increase (Decrease)
Amount
%

x1
x2
x3
x4
x5
x6
x7
x8
x9
(x1-x9)

z1
z2
z3
z4
z5
z6
z7
z8
z9
(z1-z9)