How did you get the amount in the last period of the quarterly report?

Calculation of the amount of the previous statement.

There are several ways to fill in the current amount and the amount of the current period in the income statement:

The first statement: fill in the number of months for the current amount and the number of months for the previous period.

The second statement: the current amount is filled in the number of months, and the amount of the previous period is filled in the same period of the previous year.

The third statement: fill in the cumulative number from the beginning of the year to the end of the reporting period for the amount of the current period, and fill in the cumulative number for the same period of the previous period for the previous period.

The amount of the current period and the amount of the previous period in the annual report and income statement refer to the cumulative number of the current month and the cumulative number of the month of the previous year.

The "Number of this month" column of the income statement reflects the actual number of items incurred in this month. In the preparation of interim and annual financial statements, the column "Number of current months" should be replaced by the column "Number of previous years".

The year-to-date column reflects the cumulative actual number of occurrences of each item from the beginning of the year to the end of the month. The amounts of each item in the "Cumulative number of this year" column of the income statement of the previous month should be added to the amount of each item in the "Number of this month" column of the current month's income statement, and then the total amount should be entered into the corresponding item in that column.

If there is no cumulative number in the report, then the current number is the total number from January to December; If there is a cumulative number, then fill in the number of December and this month. Then fill in the totals for the whole year. The quarterly report is the three-month total.

In China, the income statement adopts a multi-step type, and each item is usually divided into two columns: "number of this month" and "number of this year". The "Number of this month" column reflects the actual number of items in the current month for each income statement item; When preparing the interim financial and accounting report, fill in the cumulative actual number of the same period of the previous year; When compiling the annual financial and accounting report, fill in the cumulative actual number of occurrences for the whole year of the previous year. If the names and contents of the items in the income statement of the previous year are inconsistent with those of the current year, the names and figures of the items in the income statement of the previous year shall be adjusted according to the caliber of the year in which they are reported, and shall be filled in the column of "number of the previous year" in this statement.

In the preparation of interim and annual financial and accounting reports, the column "Number of this month" is replaced by the column "Number of previous years". The "Year to date" column of this table reflects the cumulative actual number of items from the beginning of the year to the end of the reporting period. A multi-step income statement mainly calculates the profit (or loss) of a business in four steps.

The first step is to calculate the profit of the main business based on the income of the main business, subtracting the cost of the main business and the tax and surcharge of the main business; The second step is to calculate the operating profit based on the profit of the main business, plus the profit of other businesses, minus the sales expenses, management expenses and financial expenses; The third step is to calculate the total profit based on the operating profit, plus the net investment income, subsidy income, and non-operating income, minus the non-operating expenses; The fourth step is to calculate the net profit (or net loss) based on the total profit, minus the income tax.

The amount of the previous year is the cumulative amount of the current year in the income statement at the end of December 2012, and this column is included in the annual statement to allow a comparison between the previous and previous two years.

The amount of the previous period of the income statement refers to the amount of the same period of the previous year, if it is a monthly report, it is the number of occurrences of the current month of the previous year, if it is a quarterly report, it is the number of occurrences of the current quarterly report of the previous year, and if it is an annual report, it is the number of occurrences of the previous year.

The income statement is filled in on a quarterly basis, so the amount should be the sum of three months' data. The income statement is a dynamic statement that reflects the results of the enterprise in a certain accounting period, which can reflect the income realization and expense consumption of the enterprise and the results of production and business activities, so as to provide information about the operating results of the enterprise. In general, the income statement includes three elements: operating profit, total profit and net profit.

Format of the income statement:

There are two types of income statement formats: single-step income statement and multi-step income statement. A single-step income statement is to list all the income for the current period together and then list all the expenses together, and subtract the two to get the net profit or loss for the current period.

The multi-step income statement is to classify the income, expenses and expenditure items of the current period according to their nature, and list some intermediate profit indicators according to the main links of profit formation, such as operating profit, total profit and net profit, and calculate the net profit and loss of the current period step by step.

What to fill in the current amount and the previous period amount in the income statement

1. The amount in the current period refers to the amount in the reporting period.

For example, the monthly report is the number of occurrences of the month; The quarterly report is the number of occurrences of the current quarterly report; The annual report is the number of occurrences for the current year.

2. The amount of the previous period refers to the amount of the same period of the previous year.

For example, the monthly report is the number of occurrences of the previous year, the quarterly report is the number of occurrences of the previous year's quarterly report, and the annual report is the number of occurrences of the previous year.

The income statement is filled out on a quarterly basis, so the amount should be the data of the three months combined. For example, if the income in April is 50,000 yuan in the second quarter, 30,000 yuan in May, and 20,000 yuan in June, the amount in the current period is 100,000 yuan.

How to calculate the number of months in the income statement

The number of this month's slip in the income statement refers to the amount incurred in the profit and loss account of the current month.

For example, if the main business income is 20,000 yuan this month, and the income from other businesses is 10,000 yuan, then the monthly operating income of the profit search table will be filled in according to 10,000.