Sales Revenue - Income generated by the business through selling or trading., Cost of Sales - This is the value of the stock that the business has sold 'at cost'., Gross Profit - These are the profits made by the business before expenses are deducted - Sales Revenue minus Cost of Sales., Expenses - These are indirect costs that the business has to pay - no matter how many products they make or sell., Profit for the Year - This is the profit which is realised by the business. Gross Profit minus Expenses., Sales Returns - This is the value of goods which have been returned by customers., Opening Inventory - This is the value of the stock in the warehouse at the start of the financial period., Purchases - This is the value of any additional stock purchased over the year., Closing Inventory - This is the value of stock in the warehouse at the end of the financial period (not yet sold),

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