How to find the total accounting profit? What is the calculation formula

Profit refers to the operating results of an enterprise in a certain accounting period. Profit includes the net amount of income minus expenses, gains and losses directly included in the current profit, etc. Gains and losses directly included in the current profit refer to the profits and losses that should be included in the current profit or loss and will result in the owner's equity.

Gains or losses that have increased or decreased and are not related to the owner's capital investment or distribution of profits to the owner. The formula for calculating profit is as follows: (1) Operating profit Operating profit = operating income - operating costs - taxes and surcharges.

Selling expenses - administrative expenses - financial expenses - asset impairment loss + fair value change gain (- fair value change loss) + investment income (- investment loss) + other income, wherein: operating income refers to the total income recognized by the enterprise's operating business, including main business income and other business income. Operating costs refer to the total actual costs incurred by an enterprise in operating its business, including the cost of main business and other business costs.

Asset impairment loss refers to the loss caused by the provision for impairment of various assets of an enterprise. Fair value change gain (or loss) refers to the trading financial assets of the enterprise.

and other gains (or losses) formed by changes in fair value that should be included in profit or loss for the current period. Investment income (or loss) refers to the gain (or loss) obtained by an enterprise from foreign investment in various ways. (2) Total profit: total profit = operating profit + non-operating income.

Non-operating expenses: Non-operating income refers to the profits incurred by an enterprise that are not directly related to its daily activities. Non-operating expenses refer to the losses incurred by an enterprise that are not directly related to its daily activities.

3) Net profitNet profit = total profit - income tax expense, wherein: income tax expense refers to the income tax expense recognized by the enterprise that should be deducted from the total profit of the current period. II. Accounting Treatment of Non-operating Income and Expenditure(1) Non-operating income Non-operating income refers to the various gains incurred by an enterprise that are not directly related to its daily activities, mainly including gains from the disposal of non-current assets, gains from inventory, gains from donations, and payables that cannot be paid and are transferred to non-operating income after approval in accordance with the prescribed procedures.

Tips] (1) The profit of the order generally refers to the profit of the cash; (2) If an enterprise accepts a controlling shareholder (or a subsidiary of a controlling shareholder) or a non-controlling shareholder (or a subsidiary of a non-controlling shareholder) to repay debts, forgive debts or donate directly or indirectly, and the economic substance indicates that it belongs to the capital investment of the controlling shareholder or non-controlling shareholder in the enterprise, the relevant profits shall be included in the owner's equity (capital reserve).

2) Non-operating expensesNon-operating expenses refer to the losses incurred by the enterprise that are not directly related to its daily activities, mainly including losses on disposal of non-current assets, losses on the exchange of non-monetary assets, losses on debt restructuring, losses on inventory, public welfare donation expenditures, extraordinary losses, etc. 3. Accounting treatment of the current year's profits.

4. Total comprehensive income, net profit plus other comprehensive income.

Net income after deducting income tax effects is total comprehensive income.

Total profit = operating profit + non-operating income - non-operating expenses.

Operating Profit Operating Income Operating Costs Operating Taxes and Additional Period Expenses (Sales) Asset Impairment Losses Fair Value Change Gains Fair Value Change Losses.

Investment income (investment loss).

Total profit = operating profit + non-operating income - non-operating expenses.

Profit refers to the operating results of a business in a certain period. Profit includes the net amount of income less expenses, which is directly included in the gains and losses of the current profit.

Total accounting profit refers to the profit left over by the owner of the business after paying all the factor remuneration except the capital. Accounting profit is the result of calculation according to accounting standards. The basic method of calculation is to recognize the income of the enterprise in a certain accounting period according to the realization principle, determine the cost of the same period according to the matching principle, and subtract the income from the related expense cost, that is, the profit of the enterprise in this accounting period.

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The calculation of the total accounting profit is as follows:

1. Business income = main business income + business income;

2. Operating profit = operating income - operating costs - business taxes and surcharges - sales expenses - management expenses - financial expenses - asset impairment losses - + fair value change gains and losses - + investment income, etc.;

3. Total profit = operating profit + non-operating income - non-operating expenses.

1. Operating income = main business income + other business income;

2. Operating profit = closed operating income - operating costs - business taxes and surcharges - selling expenses - management expenses - financial socks cracking expenses - asset impairment losses - fair value change gains and losses - investment income, etc.;

3. Total profit = operating profit + non-operating income - non-operating expenses.

Operating profit total formula:

Operating profit = operating income Operating costs Taxes and surcharges Selling expenses Administrative expenses Caichongzhou grinding expenses Asset impairment loss + fair value change gain (fair value change loss) + investment income (investment loss) + asset disposal gain (asset disposal loss) + other income.

Calculation of total profit: total profit = operating profit + non-operating income - non-operating expenses. Net Profit = Total Profit Income Tax Expense.

Total amount of Liwan Herun = operating profit + non-operating income - non-operating expenses.

Non-operating income mainly includes: gains on disposal of non-current assets, gains on the exchange of non-monetary assets, gains on intangible assets, gains on debt restructuring, gains on business combinations, gains and losses from business combinations, gains from inventory transactions, receivables that cannot be paid due to creditors, subsidies, additional refunds of education fees, penalty income, donation gains, etc. <>

Non-operating expenses refer to the expenses incurred by an enterprise that are not directly related to the daily production and operation activities of the enterprise. Including non-current asset disposal losses, non-monetary asset exchange losses, debt restructuring losses, public welfare donation expenses, extraordinary losses, inventory losses, etc.

Accounting profit refers to the profit that is left after the owner of the business pays all the elements except capital.

The basic method of calculating accounting profit is to recognize the income of the enterprise in a certain accounting period in accordance with the principle of realization, determine the cost of the same period according to the principle of proportion, and subtract the income from the related expense cost, that is, the profit of the enterprise in this accounting period, and the accounting profit is calculated according to the accounting standards.

What is the gross profit?

Total profit refers to the final financial results achieved by an enterprise through production and operation activities in a certain period of time, and is one of the components of the net income of an enterprise. The total profit is symmetrical with the "total loss". The total profit of an industrial enterprise is mainly composed of two parts: sales profit and net non-operating income and expenditure (non-operating expenses offset profits).

The total profit of an industrial enterprise is calculated through the "Profit" account. Sales profits and non-operating income are credited to this account, and resource tax payable and non-operating expenses are debited to this account. For enterprises that pay resource tax according to regulations, the resource tax payable is also one of the components of the total profit (deducting profits).

The total amount of profits shall be distributed between the State and the enterprise in accordance with the regulations. Most of them are handed over to the state in the form of income tax, adjustment tax or profits, and a small part is retained by enterprises to form a variety of special uses. The difference between the credit amount and the debit amount of the "Profit" account is the total profit.

The secondary accounts of the "Profit" account can be set up according to "Product Sales Profit", "Other Sales Profit", "Non-operating Income", "Non-Operating Expenses", "Resource Tax", etc. Total profit = operating profit + non-operating income - non-operating expenses.

What is the formula for calculating gross profit?

Operating profit = operating income - operating costs - taxes and surcharges - selling expenses - administrative expenses - financial expenses - asset impairment loss + fair value change gain (or - fair value change loss) + investment income (or - investment loss).

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Total profit = operating profit + non-operating income - non-operating expenses.

Non-operating income mainly includes: gains on the disposal of non-current assets, gains on the exchange of non-monetary assets, gains on intangible assets, gains on debt restructuring, gains on business combinations, gains on inventory transactions, payables that cannot be paid due to creditors, subsidies for non-current assets, additional refunds of education fees, fines, and donations.

Non-operating expenses refer to the expenses incurred by the enterprise that are not directly related to the daily production and operation activities of the enterprise. Including losses on disposal of non-current assets, losses on the exchange of non-monetary assets, losses on debt restructuring, public welfare donation expenditures, extraordinary losses, inventory losses, etc.