Costs or expenses, as well as profits or losses realized by the enterprise. The calculation formula of the income statement is as follows:
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1, operating profit = main business income-main business cost-main business tax and surcharge+other business income-other business expenses-operating expenses-management expenses-financial expenses 2, total profit = operating profit+subsidy income+non-operating income-non-operating expenses 3, net profit = total profit-income tax 4, main business income-main business cost-main business tax and surcharge =
5. if. The above losses are marked with "-".
Net profit = general ledger profit this year,
Accumulated net profit+undistributed profit at the beginning of the year = undistributed profit of owner's equity in the balance sheet.
6. Operating income minus: operating costs, business taxes and surcharges, operating expenses, management expenses, financial expenses and asset impairment losses plus: gains from changes in fair value (losses are marked with "-"), investment gains (losses are marked with "-") and operating profits (losses are marked with "-") plus: non-operating income minus: non-operating expenses 8. Balance sheet item monetary fund cash short-term investment notes receivable dividends receivable interest receivable interest receivable other receivables prepayment futures margin futures margin export tax rebate export withdrawal b. The invention of accounts receivable inventory, Among them: raw materials include: raw materials, finished products (inventories), prepayments of finished products and prepaid expenses; net loss of current assets to be treated; unsettled current assets G/ L; long-term debt investment due within one year; long-term $ TERM debt investment due within one year; total current assets; long-term investment: including: long-term equity investment; long-term debt investment; long-term $ TERM securities investment * Combined price difference Total long-term investment Total long-term investment Total fixed assets Original price Fixed assets-Cost minus: Accumulated depreciation minus: Accumulated depreciation Fixed assets Net value Fixed assets Net value V. Alume minus: Fixed assets impairment reserve minus: Fixed assets Net value Fixed assets impairment reserve Fixed assets liquidation disposal Fixed assets engineering materials Project materials in progress. Progress Net loss of fixed assets to be processed Unsettled fixed assets G/ L Total tangible assets Intangible assets Intangible assets: Land use rights include and use rights deferred assets (long-term deferred expenses) Deferred assets: Fixed assets repair includes: repair. Ed asset repair fixed assets improvement expenditure fixed assets improvement expenditure other long-term assets, including: specially approved reserve materials. Total intangible assets and other assets Total intangible assets and other assets Deferred taxes Debit total assets Monetary funds Cash short-term investments Short-term $ TERM investment bills Dividends receivable Interest receivable Accounts receivable Other receivables Prepaid futures margin futures guarantee provision receivables Export tax refund receivable export tax refund receivable inventory receivable: raw materials include: raw materials, finished products (inventory goods), prepaid expenses and prepaid expenses, net loss of current assets to be processed, unsettled G/ L long-term creditor' s rights investment due within one year in current assets Long-term $ TERM creditor' s rights investment due within one year in Aya Total current assets Long-term investment: Long-term investment: including long-term equity investment, long-term creditor' s rights investment and long-term $ TERM securities investment * Combined price difference Total long-term investment Total long-term investment Total fixed assets Original price Fixed assets-Cost minus: Accumulated depreciation minus: Accumulated depreciation Fixed assets Net value Fixed assets Net value V. Alume minus: Fixed assets impairment reserve minus: Fixed assets Net value Fixed assets impairment reserve Fixed assets liquidation disposal Fixed assets engineering materials Project materials in progress. Progress net loss of pending fixed assets unsettled fixed assets G/ L total tangible assets intangible assets intangible assets, including: land use right includes and use right deferred assets (long-term deferred expenses) deferred assets, including: fixed assets repair includes: repair. Ed asset repair fixed assets improvement expenditure fixed assets improvement expenditure other long-term assets, including: specially approved reserve materials. Total intangible assets and other assets Total intangible assets and other assets Deferred taxes Debit total assets Short-term loans Notes payable Accounts payable Accounts payable Customers advance receipts Accounts payable Wages payable Benefits payable Profits payable (dividends) Profits payable Taxes payable Other liabilities payable to other creditors of the government Liabilities due within one year. Long-term liabilities Long-term liabilities within one year Total current liabilities Long-term loans payable bonds payable Long-term payables Long-term $ TERM accounts payable Special accounts payable Other long-term liabilities: Special reserve funds include: Total long-term liabilities of special reserve funds Total liabilities of deferred income tax credits Total liabilities * Paid-in capital of minority shareholders (share capital) Subscribed capital State capital collective capital corporate capital, In which: state-owned corporate capital includes: state-owned corporate capital collective corporate capital individual capital individual capital foreign-funded enterprise capital reserve capital surplus reserve: statutory surplus reserve includes: state. Unconfirmed surplus reserve public welfare fund supplements working capital * Unconfirmed investment loss (filled with "-") Unconfirmed investment loss Undistributed profit retained earnings Foreign currency statement translation difference Foreign currency statement translation difference Shareholders' equity Total liabilities Total owners' equity & equity products Sales income products, Among them, the sales revenue of export products includes: export sales minus: sales discounts and discounts: net sales of sales discounts and discounts minus: product sales tax minus: sales tax product sales and sales cost: export product sales cost includes: export sales cost product sales gross profit minus: sales expenses minus: sales expenses management expenses general and management expenses. Traditional expenses financial expenses, in which: interest expenses (minus interest income) include: interest expenses (minus exchange gains) exchange losses (minus exchange gains). Exchange loss (minus exchange gain) Product sales profit sales profit plus: other business profit plus: other business profit plus: investment income plus: investment income plus: non-operating income plus: non-operating income minus: business. Non-operating expenses minus: non-operating expenses plus: previous year's profit and loss adjustment plus: previous year's profit and loss adjustment total profit minus: income tax minus: income tax net profit.