Among the following items, the amount of the operating profit item that may affect the income statem

1. The following items may affect the income statement"Operating profit"The amount of the project is: a**Raw material income b Provision for impairment of intangible assets.

2. Interpretation. 1. "Operating profit" in the income statement = operating income - operating cost - business tax and surcharge.

1. Sales expenses - management expenses - financial expenses - asset impairment losses.

Fair value change gain (1 fair value change loss) + investment income (1 investment loss).

2. **Raw material income is "other business income" included in the "operating income" item in the income statement; "Asset impairment loss" is debited when making provision for impairment of intangible assets, so both of these items affect operating profit.

3. **The income carried forward from fixed assets is transferred to "non-operating income".

Public welfare donation expenses are included in the "non-operating expenses, which are all profits and losses unrelated to production and operation incurred by the enterprise in non-routine activities, and do not affect the operating profit."

**Raw material revenue may affect income statement"Operating profit

The following may affect the income statement"Operating profit"The amount of the project includes: ** raw material income and provision for impairment of intangible assets.

Answer]: B, C

Operating profit = operating income - operating costs - business taxes and surcharges - selling expenses - administrative expenses - financial expenses - premature impairment loss of assets + fair value change gain (- fair value change loss) + investment income (- investment loss). Option A, Borrow: Income Tax Expense.

Credit: Tax Payable - Income Tax Payable.

does not affect the "operating profit" item; Option B**Raw material income is included in other business income, affecting the "operating profit" item; Option C, Borrow: Asset Impairment Loss.

Credit: Provision for impairment of fixed assets, affecting the item of "operating profit"; Option D, Borrow: Available for ** Financial Assets - Changes in Fair Value.

Credit: Other comprehensive income, which does not affect the "operating profit" item.

Answer]: Option C A is included in the finance expense; Option B includes administrative costs; Option D or other business costs of Minxun will affect operating profit. Option C is included in the income of the business and does not affect the operating profit.

Answer] :d option AC, the non-operating receipts and non-operating expenses of the group affect the "total profit" items and "net profit" items in the income statement; Option B, income tax expense affects the "net profit" item in the income statement.

Answer]: AAnswer] A

Analysis] Operating profit = operating income - operating costs - business taxes and surcharges - selling expenses - management expenses - financial expenses - asset impairment loss + fair value change income (- fair value change loss) + investment income (- investment loss). If it is issued at a premium, it should be deducted from the premium to offset the capital reserve (equity premium); If there is no premium issuance** or the premium amount is insufficient to deduct, the part that is insufficient to offset shall be written off by the surplus reserve and undistributed profits. Although the deposit margin paid by the enterprise to the outside world has formed an expense, it has not led to the occurrence of expenses or losses, so it does not affect the calculation of the current profit.

The tax late fee paid by the enterprise is included in the non-operating expenses, although it has an impact on the calculation of the current profit, but does not affect the calculation of the operating profit of the enterprise.

Answer]: A provision for bad debts of receivables and accounts receivable is debited and "bad debt provisions" are credited, and asset impairment losses affect operating profits; The net loss of fixed assets is included in the non-operating expenses of Hebiao, which affects the total profit and does not affect the operating profit; Income tax expenses affect net profit and do not affect operating profit; The net proceeds from the disposal of fixed assets are included in non-operating income, which affects the total profit and does not affect the operating profit.

Answer] Moshi: b

The net loss of fixed assets is included in the non-operating expenses, and the total profit of Yingjing is not affected, and the operating profit is not affected, and option A is wrong; The provision for impairment of fixed assets is included in the asset impairment loss, which affects the operating profit, and option B is correct; The income tax expense incurred affects the net profit, but does not affect the operating profit, and option C is incorrect; The net income from the transfer of intangible assets is included in the non-operating income, which affects the total profit and does not affect the operating profit, and option D is incorrect.

Answer] :d option A, which is credited to the "Profit and Loss on Asset Disposal" account, which affects the operating profit; Option D, credited to the "Non-operating Expenses" account, Hashino Liang affects the "Total Profit" item, but does not affect the operating profit; Option BC, through the "other business Minyun income" account, the impact of the spine of the operating profit.