The structure of the profit and loss account is as follows:

The profit and loss account is used to compare operating income and other income in a certain period with operating expenses and other expenses in the same period to determine the enterprise's profit and loss. account. Profit and loss accounts can be divided into two categories, namely income accounts and expense accounts.

Accounts belonging to the income category include "main business income", "other business income", "investment income" accounts, etc. The credit side of this type of account registers the increase in income; the debit side registers the carryover amount of income; in the case of using the accounting profit and loss, there is no balance in this type of account at the end of the period.

Accounts used to reflect operating profits and losses and accounts reflecting business taxes. Such as "main business income", "main business costs", "sales expenses", "taxes and surcharges", "administrative expenses", "financial expenses" and other accounts. There is a direct matching or period matching relationship between the income and expenses here.

An account used to reflect non-operating income and expenses. Such as "non-operating income" and "non-operating expenses" accounts. An account used to reflect income taxes. Such as the "Income Tax Expense" account.

Profit and loss accounts must be distinguished between "loss" and "gain". The so-called "loss" refers to costs, expenses, taxes; "gain" refers to various incomes, subsidies, investment income, etc. The former The debit record increases, and the latter credit record increases. At the end of the period, after being carried forward in the opposite direction to "profit for the year", there will be no balance in each profit and loss account at the end of the period.