會計問題.......急 請幫幫忙..............

1) Trading and profit and loss account 點樣做架??

b)Trading and Profit/L A/C

Sales 33381

Less: Cost of good sold(9926-150)=9776

Gross Profit 23605

Add Other income(Discounts Received) 95

Less: Expense

Marketing 500

Vehicle running expenses 1234

Rent 5000

Bank charges 60

Bad debt 495

Repair to Motor Van 900

Postage 100

Depreciation -MV 1500

Computer 250

Total expense 10039

Net Profit 13661

大約是咁
d數字是作

2) Trading and profit and loss account 是否由Trading account同profit and loss account 組成?
是

一般是
gross profit= sales -cost of sales
net profit = gross profit + income - loss for the year

Trading and profit and loss account = Income statement , financial statement.

Income (Sales-cost of sales) - expenses = net profit.