손익계산서(보고서)-STATEMENT OF INCOME(REPORT FORM) 매출액 SALES 매출원가 COST OF SALES 기초상품(또는 제품) 재고액 Beginning inventory of merchandise(or finished goods) 당기매입액(또는 제품제조원가) Purchases during the year(or cost of goods manufactured) 기말상품(또는 제품) 재고액 Ending inventory of merchandise(or finished goo..