1. Operating profit = operating income-operating costs-business taxes and surcharges-operating expenses-management expenses-financial expenses-asset impairment loss+fair value change income (or minus change loss)+investment income (or minus investment loss).

Operating income includes "main business income" and "other business income";

2. Total profit = operating profit+non-operating income-non-operating expenditure

3. Net profit = total profit-income tax expense

Total profit is the symmetry of total loss. The final financial results obtained by an enterprise through production and operation activities in a certain period of time. One of the components of enterprise net income. The total profit of industrial enterprises is mainly composed of sales profit and net non-operating income and expenditure (non-operating expenditure MINUS profit).

For enterprises that pay resource tax according to regulations, the resource tax payable is also one of the components of total profits (excluding profits). The total profit should be distributed between the state and enterprises according to regulations. Most of them are handed over to the state in the form of income tax, adjustment tax or profit, and a small part is left to enterprises to form various special funds. The total profit of industrial enterprises is accounted for by the "profit" subject.

Sales profit and non-operating income should be credited to this account, and the payment of resource tax and non-operating expenses should be debited to this account. The difference between the credit amount and the debit amount of the profit account is the total profit. The secondary subjects of profit account can be set according to product sales profit, other sales profit, non-operating income, non-operating expenditure and resource tax.

Operating profit is the company's surplus after deducting discounts, cost consumption and operating tax from operating income. This is what people usually call profit, and its relationship with total profit is as follows:

Total profit = operating profit+non-operating income-non-operating expenditure

These include:

Operating profit = operating income-operating costs-taxes-period expenses-asset impairment loss-credit impairment loss+fair value change loss+net investment income+asset disposal income+other income+net exposure hedging income.

Non-operating income mainly includes: non-current assets disposal income, non-monetary assets exchange income, intangible assets sale income, debt restructuring income, enterprise merger income, surplus income, accounts payable that cannot be paid due to the debtor's reasons, government subsidies, additional return of education fees, fines, donations, etc.

Non-operating expenses: expenses incurred by an enterprise that are not directly related to its daily production and operation activities. Including non-current assets disposal loss, non-monetary assets exchange loss, debt restructuring loss, public welfare donation expenditure, extraordinary loss, inventory loss and so on.

Net investment income = investment income-investment loss

Net profit = total profit-income tax expense