更新1:
我唔係講呢樣野... 其實P&L入面,所有o既expenses係可以分作3類,即financiang expenses, selling & distribution expenses同埋operating expenses,呢3種唔係一d細heading 的items,而係3種分類,例如deprciation of motor vehicle 係selling & distribution expenses的一種。
更新2:
佢係一種heading而唔係一種expenses。 即係published account,好formal果隻係要分開寫,但係a-level我就唔清楚。所以問大家。其實呢題我開左兩題。答中者可獲兩次/題最佳解答,希望大家幫我搵答案~^^
更新3:
即係notes to the account,cash flow等,都可以話係consolidated account,即係後果截。 依家a-level主考notes to the account, consolidated p&l , consolidated balance sheet。