What is the difference between cash income and net profit, and what is the difference between operat

(1) **Dividends, dividends, bond interest and deposit interest income in net income are all distributed in cash; and (2) capital gains on realized gains.

part, to net worth.

when the capital gains are less than 15% of the net assets, the capital gains are also fully distributed in cash; If the capital gain is greater than 15% of the net assets, whether the excess part will be distributed and the specific distribution plan shall be decided by the general meeting of the **manager or **holders.

Compared with the current policy, this plan has the following advantages: first, the full distribution of dividends, dividends, bond interest and deposit interest income in this plan, as well as the distribution of a certain amount of capital gains, ensure the minimum limit of income distribution; Second, the abolition of the mandatory provisions on the distribution of income beyond the minimum limit can make it unnecessary to keep too much cash, which can strengthen the flexibility and effectiveness of asset operation, and can avoid a large amount of cash in the market when the income distribution is approaching.

of shocks; Thirdly, investors are able to return on their investments.

Reinvest effectively. If the capital gains of ** exceed a certain percentage of **'s net assets, it means that ** manager can obtain a fairly good return on investment, and when ** manager chooses to reinvest the excess part, ** holder has the opportunity to continue to obtain ** manager's good performance. Fourth, the huge profits obtained in one year can be carried forward to the following years, so as to make up for the apologies with abundance and ensure that the holder obtains relatively stable cash income during the duration of the year.

In addition, we suggest that consideration may be given to the distribution of capital gains beyond the minimum threshold, in the form of free shares, which should be converted according to the market. To a certain extent, this practice can reduce the current abnormal situation of ** due to artificial speculation that ** is much higher than its net worth. Since there is only profitability.

It is different from the newly issued units, which does not violate the management's policy of controlling the quota of the new issuance, just as the listed company does not violate the quota control of the new shares, so it is feasible.

The International Accounting Standards on the Structure for the Preparation and Presentation of Financial Statements are cited here:

The benefits and expenses elements are defined as follows:

1) Income refers to the increase in economic benefits during the accounting period, which is manifested in the form of the inflow or appreciation of assets, or the decrease of liabilities. This results in an increase in equity, excluding those related to the equity owner's capital contribution.

2) Expenses refer to the reduction of economic benefits during the accounting period, which is manifested in the form of the outflow or depreciation of assets, or the creation of liabilities, resulting in a decrease in equity, but does not include those matters related to the distribution of equity owners.

The definition of income includes both income and gains.

Revenue: It is generated in the normal course of business activities and has a variety of different names, including sales revenue, service fees, interest, dividends, royalties, and rents.

Gain: refers to other items that meet the definition of income but may or may not arise in the ordinary course of the business's activities. Profit represents an increase in economic benefits, and in this respect is no different from the nature of income.

Therefore, it is not listed as a separate element in this structure.

Gains include, for example, gains on the sale of illiquid assets. The definition of gains also includes unrealized gains, such as gains arising from the revaluation of valuable** and gains resulting from increases in the carrying value of long-term assets. When gains are recognised in the income statement, they are usually presented separately because understanding the status of the gains is helpful in making economic decisions.

Gains are often reported only on a net basis after deduction of the relevant expenses.

Various types of assets can be received or increased through earnings, for example, cash, accounts receivable, goods and services can be obtained through the exchange of goods and the provision of services. Earnings may also come from the liquidation of liabilities. For example, a business may provide goods and services to a lender to settle the final debt owed to repay the loan.

Profit (net profit, net profit) is often used as a measure of operating performance, or as a basis for measuring other indicators such as return on investment or earnings per share. The elements that are directly related to the measurement of profits are earnings and expenses.

Profit (net profit, net profit) Income Expenses (including income tax).

To sum up, income can be understood as income (gains) obtained, and profit can be understood as the net amount of income after deducting expenses (including income tax).

For listed companies, earnings per share, net profit, and the number of common shares, the income mentioned here is the income that can be expected from the dividend distribution from the perspective of shareholders (investors).

1. The basis of measurement is different

The financial profit of an enterprise is calculated on the basis of accrual accounting, that is, income and expenditure should be considered in the benefit period, and the income or expenditure will be attributed to different periods for different periods, and then the profit for the period will be obtained.

Cash flow, on the other hand, is calculated on a cash basis, i.e., regardless of the accounting period in which the income and expenditure belong, as long as the cash actually received or expended in that period is regarded as the cash flow of the period.

2. The content is different

China's accounting standards and accounting system for business enterprises stipulate that the net profit of an enterprise generally includes operating profit, net investment income, subsidy income and non-operating income and expenditure.

While the content of cash flow is mainly profit, it also contains other components. In addition to the purchase and sale of goods, investment or recovery of investment, it also includes the provision or acceptance of services, the purchase and construction of fixed assets, the borrowing of loans from banks or the repayment of debts, etc.

It depends. The income tax rate of enterprises is statutory, and the higher the income tax rate, the less net profit. There are two income tax rates in China, one is the 25% income tax rate for general enterprises, that is, 25% of the total profits should be handed over to the state finance as taxes; In addition, the preferential tax rate is adopted for foreign-funded enterprises and some high-tech enterprises, with an income tax rate of 15%.

When the operating conditions of the enterprise are comparable, the operating efficiency of the enterprise is better if the income tax rate is lower.

1. Face it head-on. Net profit to cash ratio refers to the ratio relationship between the net cash flow generated by the company's operating activities in the current period and the net profit, and its formula is net profit to cash ratio = net operating cash flow divided by net profit. If the ratio is less than 1, it means that there is unrealized cash profit in the net profit of the current period, and even if it is a profitable enterprise, there may be a shortage of cash, which will lead to the bankruptcy of the enterprise in severe cases.

2. Analyze the details.

The net profit to cash ratio has been greater than 100% for many years, indicating that the company is profitable and making money. Also make a profit. The larger the ratio, the higher the quality of corporate earnings.

If the net profit is high and the cash flow from operating activities is low, it means that there is an unrealized cash inflow in the net profit for the period. Cash flow is based on a cash basis and net profit is accrual.

based. The cash ratio is a liquid asset.

Deduction of accounts receivable.

and current liabilities.

, which best reflects the ability of the enterprise to directly repay its current liabilities.

3. Calculation of net profit to cash ratio.

Cash Ratio = (Monetary Funds + Valuary**) Divided by Current Liabilities, Cash Ratio = (Cash + Valuable**) Divided by Current Liabilities Multiplied by 100%. The cash ratio is considered to be more than 20%, and if the ratio is too high, it means that the company has liquid assets.

Failure to be rationally utilized and low profitability of cash-like assets.

Fourth, summary. Return on investment.

There will be industry differentiation, and the return on investment of different industries is not the same. Return on Investment Calculation Formula = Net Profit The cost of investment represents the economic return that a company receives from an investment activity, and return on investment is often used to measure the profitability of a company.

The cash content of net profit refers to the ratio of net cash flow generated in production and operation to net profit. The larger the indicator, the better, indicating that the sales collection ability is strong, the cost is low, and the financial pressure is small.

In the narrow sense, the process of acquiring knowledge or skills through reading, listening, researching, observing, understanding, exploring, experimenting, practicing, etc., is a way of behavior that enables individuals to obtain continuous changes (improvement and sublimation of knowledge and skills, methods and processes, emotions and values). For example, the process of acquiring knowledge through schooling.

In a broad sense, it is the relatively long-lasting way of behavior or behavioral potential that occurs through the acquisition of experience in the course of human life.

There is always a very strange phenomenon in society, some people complain that the boss treats him badly, the salary is too low or something, but they ignore that they are lazy and worthless.

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In most cases, the better you learn, the more you will improve. are also rich people, nouveau riche fiddling with money will only make people feel vulgar, while people who are really knowledgeable will have a very different temperament.

High-end companies and products are inseparable from knowledge, only in knowledge not to lose to others, in other places not to lose others.

Children's education should start from an early age, and what kind of parents and children will most likely become. Only by improving one's own level will one educate better children. And not a short-sighted person.

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It is the proportion of net profit that has recovered monetary funds.

In fact, this is an indicator that analyzes the situation of accounts receivable.

The greater the monetary funds recovered from the net profit, the smaller the financial risk of the enterprise.

Summary. Hello dear, net profit cash return = annual profit or average annual profit 100% of the total investment, it can be seen from the formula that enterprises can improve profit margins by reducing the cost of sales; Improve asset efficiency to increase ROI.

Hello dear, net profit cash return = annual profit or average annual profit 100% of the total investment, it can be seen from the formula that enterprises can improve profit margins by reducing the cost of sales; Improve asset efficiency to increase ROI.

Excuse me, but please go into more detail?

The advantage of the return on cash on net profit is that it is simple to calculate. Net profit cash returns tend to be time-sensitive – returns are usually based on certain specific years.

What is the formula for calculating the net profit margin of the main business? Net profit margin, also known as net profit margin on sales, is an important indicator to reflect the company's profitability, is the profit margin after deducting all costs, expenses and corporate income tax, the calculation formula is: net profit margin = (net profit main business income) 100% net profit = total profit (1 income tax rate) total profit = operating profit + non-operating income non-operating expenses operating profit = operating income operating costs business tax and surcharge period expenses asset impairment loss + fair value change gain fair value change loss +Investment income (investment loss).

The net profit to cash ratio refers to the ratio relationship between the net cash flow generated by the company's operating activities and the net profit in the current period. In general, the larger the net profit-to-cash ratio, the higher the quality of corporate earnings. Among them, the net profit is high, while the cash flow from operating activities is very low, indicating that there is an unrealized cash inflow in the net profit for the period.

The cash content of net profit refers to the ratio of net cash flow to net profit that occurs in production and operation. The larger the index, the lower the cost and the less financial pressure. Net cash flow is calculated on the basis of cash flow, and net profit is calculated on the basis of accrual accounting.

The net profit to cash content ratio is a test index of net profit, also known as the surplus cash guarantee ratio, the ratio of net operating cash flow to net profit. Net profit cash content, applicable formula: net profit cash content = net cash flow net profit.

In general, the larger the ratio, the higher the quality of corporate earnings. If the net profit is high and the cash flow generated by operating activities is very low, it means that there is an unrealized cash inflow in the net profit for the current period, and the quality of the company's net income is very poor. In the analysis, it should also be combined with the depreciation policy of the enterprise to analyze its impact on the net operating cash flow.