Raw Work-in-Process Finished Goods Cost of

Suppliers’ Inventory Inventory Goods Sold

Materials
Credit
and Supplies
Operating Expenses
Labor and Salaries, Supplies,
Depreciation
Supervision Electricity,
Depreciation, Others
Power
and
Bank Water Non-Operating
Loans Expenses
Land, Building,
Machinery,
Equipment,
Non-Operating
Furniture,
Income
Fixtures, Vehicles

Stockholders’
Equity Taxes

Sales

CASH Accounts
Receivable