(1) Sales revenue
The "Product Sales Revenue" account accounts for the revenue generated from the company's sales of products, including finished products, self-finished products, industrial services, etc.
(2) Cost of sales
The “Product Sales Cost” account accounts for the costs of finished products, self-made semi-finished products and industrial labor services sold by the enterprise.
(3) Sales expenses
The “Product Sales Expenses” account accounts for the expenses incurred by the company in the process of product sales and other processes.
(4) Sales tax
"Product sales taxes and surcharges" account accounting should be composed of sales taxes and surcharges borne by sales of products, provision of industrial services, etc.
(5) Other business income
"Other business income" account accounts for the company's other sales or other business income other than product sales.
(6) Other business expenses
"Other business expenses" account accounts for the cost of non-industrial service income such as material sales, technology transfer, fixed asset leasing, packaging leasing, and transportation related to other business income items.
1: How to sum text
In some relatively non-standard tables, there will be a problem of mixing text and numbers, which makes summation difficult.
Enter the formula in cell C12: =SUM(--SUBSTITUTE(C2:C11,"元",""))
Press the key combination to complete.
2: Sum of multiple worksheets
For example, some tables have performance statistics for several months, and Zhang Cheng’s position in each worksheet is the same. Find Zhang Cheng’s commission statistics from a certain month to a certain month.
Enter the formula in cell F5: =SUM('January:April'!C2), and press Enter to complete the filling.
Note: The above reference is supported in Excel, but it seems not supported in WPS. And please note that the structure or fixed position of the numbers in each table is the same before you can use this formula.
3: Multi-region joint calculation
In some worksheets, we do not need to sum continuous areas, but may be summing several discontinuous areas.
For example, there is a table that calculates the totals from January to February, March and May to June.
Enter the formula in cell H2, press the Enter key to complete and fill downwards.
=SUM(B2:C2,E2,G2)
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it works
it works
it works