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    Basic Accounting Knowledge: Profit

    2010/12/22 15:48:00 28

    Accounting Calculation Profit

    "Profit" is an important economic concept, but its meaning varies under different circumstances.


    The meaning of "profit" is based on the thirty-seventh principles of the new accounting standards for enterprises - basic principles. Regulations "Profit" refers to the operating results of an enterprise during a certain accounting period. Profits include net income after deduction of expenses, gains and losses directly counted into current profits and so on. The concept and connotation of profit in the accounting law are consistent with the rules.


    The "profit" level is divided into 3 levels in the profit statement of accounting.


    The first level is operating profit, operating profit = operating income - operating cost - business tax and additional management expenses - financial expenses - sales expense - asset impairment loss + fair value change income (loss is listed in - -) + investment income (loss is listed in the "-" number).


    The second level is total profit, total profit = operating profit + extra business income - non operating expenses;


    The third level is called net profit, net profit = gross profit - income tax expense. Generally speaking, "accounting profit" refers to the third level -- net profit.


    The new "enterprise income tax law" and its "Implementation Regulations" basically do not use "profit". formulation The income of every tax year of an enterprise. Total The amount of taxable income is deducted from the non tax revenue, tax-free income, deductions and allowances for the previous year's losses. The calculation of the amount of taxable income is different from the provisions of accounting regulations in our country, so it is generally different from the foregoing meaning of "profit".

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