The Smithsonian Institution, in collaboration with the University of Texas at El Paso and Second Life, have created a Smithsonian Latino Virtual Museum and accompanying multimedia e-book: DÃ­a de los Muertos: Day of the Dead.
statement of earnings noun [C]. âº ACCOUNTING, FINANCE an âofficial âdocument that is âpart of a company's âfinancial âresults and gives details of its âprofit or âloss for a particular âperiod: During the âboom âyears, âcompanies put out exaggerated âstatements of âearnings.
For a company, gross earnings is often found on the third line on the income statement. The first line is usually sales, or revenue. The second line is usually some form of cost for that revenue, or cost of goods sold.. Subtract cost of goods sold from sales and you have calculated gross earnings.