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#cfa-level-1 #reading-25-understanding-income-statement
Revenue may be called sales or turnover.
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2. COMPONENTS AND FORMAT OF THE INCOME STATEMENT
to be received) for the delivery of goods or services in the ordinary activities of a business. The term net revenue means that the revenue number is reported after adjustments (e.g., for cash or volume discounts, or for estimated returns). <span>Revenue may be called sales or turnover.4 Exhibits 1 and 2 show the income statements for Groupe Danone (Euronext Paris: BN), a French food manufacturer, and Kraft Foods (NYSE:KFT), a US food manufacturer.5 For the year ended


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