Current location - Trademark Inquiry Complete Network - Tian Tian Fund - Accountants briefly describe the calculation formulas of operating profit, total profit and net profit in the income statement.
Accountants briefly describe the calculation formulas of operating profit, total profit and net profit in the income statement.
The formula for calculating the income statement under the new accounting standards is \x0d\ 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) \x0d\ in which operating income includes ". \x0d\ 2。 Total profit = operating profit+non-operating income-non-operating expenditure \x0d\ 3. Net profit = total profit-income tax expense.