The "current amount" in the income statement should be filled with the current amount of the profit and loss account, which is the concept of accumulated amount this year; The "amount of the previous period" should be filled in according to the data of "amount of the current period" in the income statement of the previous year.

So the amount of this period is the cumulative amount of 1-6 months.

The amount incurred in the current period is the amount incurred in the reporting period. If it is a monthly report, it is the number of occurrences in this month; if it is a quarterly report, it is the number of occurrences in this quarter; if it is an annual report.

The amount of the previous period is the same period of last year. If it is a monthly report, it is the number of occurrences in this month last year; if it is a quarterly report, it is the number of occurrences in this quarterly report last year; if it is an annual report, it is the number of occurrences last year.

The income statement is filled in quarterly, so the amount should be the sum of three months' data.

For example, the second quarter is the current amount (30,000 in April, 20,000 in May and 50,000 in June). Please fill in the data of last quarter.

The income statement is a financial statement that reflects the operating results of an enterprise in a certain accounting period. At present, there are two commonly used income statement formats in the world: one-step format and multi-step format. One-step format is a way to add up the total income of the current period and then add up all the total expenses to calculate the current income at one time. Its characteristic is that the information provided is original data and easy to understand. Multi-step method is a method to calculate the net profit of various profits in multiple steps, which is convenient for users to compare and analyze the operating conditions and profitability of enterprises.

The format of the income statement gives two columns: the amount incurred in the current period and the amount incurred in the previous period, but does not specify the periods of the current period and the previous period. In the actual implementation process, the relevant tax authorities require enterprises to fill in the income statement according to the "current amount" and "previous amount" given in the Guide, but the period is not clearly defined or inconsistent.

"Current number" includes the cumulative number from the beginning of the year to the end of this month, the number of this month and the degree of this quarter; "Last period" includes the cumulative number of the same month at the beginning of the year, the last month of this year, the last quarter of this year and the same month of this year.