The income statement, line by line

The lesson43
Worked case2
Quiz1
Sources and links1

In this module

Module 1 of 3

Test yourself

A way to check what has landed — no marks, no account · 1 section · 280 words · 4 min

Test yourself

Question 1 of 4

An invoice issued on 20 December and collected on 15 February belongs to which year's result?

December's, on the date of the saleFebruary's, on the date of collectionHalf to each of the two

Question 2 of 4

A business buys 210 000 € of materials and ends the year with 18 000 € more stock. What amount burdens its result?

228 000 €210 000 €192 000 €

Question 3 of 4

Which line of the income statement matches no payment during the year?

Employer social contributionsThe depreciation chargePurchases consumed

Question 4 of 4

Other external charges fall from 59 000 € to 47 000 € while turnover falls from 512 000 € to 480 000 €. Has that item got lighter?

Yes: it falls in euros and in weight, from 11,5 % to 9,8 % of turnoverNo: it falls in euros but its weight risesIt cannot be said without knowing the bottom line

Back to the programme Module 2 — nextThe balance sheet: what you own, what you owe

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.

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