Operating costs: cost of goods sold/sales, other operating cost

　　Sales tax and extra charges

　　Operating expenses: selling expenses, (general and) administrative expenses, interest expenses (financial expenses), impairment loss

　　Operating income

　　Non-operating income & expenses

　　Total profit

　　Income taxes

　　Net income/profit

　　Statement of cash flows

　　cash flow from operating activities: direct method and indirect method

　　cash flow from investing activities

　　cash flow from financing activities

　　5.Cash

　　Cash in bank

　　Bank reconciliation

　　6.Receivables

　　Accounts receivables, notes receivables, other receivables

　　Uncollectible receivables: factoring

　　Allowance method: allowance for doubtful accounts

　　Estimate based on a percentage of sales

　　Estimate based on analysis of receivables

　　The direct write-off method