LỢI NHUẬN KHÔNG TIỀN do CHI PHÍ `Lợi nhuận là một biện pháp có ý nghĩa, như" đã được so sánh với như ". KHÔNG BÁN táo, lê CHI PHÍ! Do đó chi phí do các chi phí hoạt động liên quan đến sản xuất và phân phối các mặt hàng bán trong kỳ | PROFIT AND LOSS ACCOUNT PROFIT NOT CASH ATTRIBUTABLE COSTS For Profit to be a meaningful measure like has to be compared with like . DON T SELL APPLES AND COST PEARS Hence Attributable Costs are the operating costs associated with producing and delivering the items sold during the period NOT the amount of cash spent PROFIT AND LOSS ACCOUNT PROFIT NOT CASH Goods received and not yet used for the products that have been sold will appear as Stock on the Balance Sheet Goods received but not yet paid for will appear under Creditors Payables on the Balance Sheet Example 100 worth of stock is delivered to your premises When it is received When it is paid for When it is despatched to the customer Stock increases by 100 Creditors increase by 100 Creditors decrease by 100 Cash decreases by 100 Stock decreases by 100 Attributable cost increases by 100 Does not affect profit and loss Does not affect profit and loss Affects profit and loss NOW PROFIT AND LOSS ACCOUNT PROFIT IS NOT CASH It is evident therefore that whenever a business Holds stock or Gives credit or Takes credit then profit and cash will not be the same thing. This debate is examined in more detail in The Managing Cashflow .
