What is generally included in the income statement, and what is included in the operating profit in

Income statement. It is a statement that reflects the operating results of an enterprise in a certain accounting period. For example, the income statement that reflects the operating results from January 1 to December 31 is also called a dynamic statement because it reflects the situation of a certain period.

Sometimes, the income statement is also called the income statement, income statement.

Generally, the income statement mainly reflects the following aspects: (1) the elements that constitute the profit of the main business. Starting from the main business income, the main business profit is obtained after deducting the relevant expenses and taxes incurred to obtain the main business income. (2) Constitutes operating profit.

elements. The operating profit is based on the profit of the main business, plus the profit of other businesses, minus operating expenses, management expenses and financial expenses.

After the conclusion. (3) The elements that make up the total profit (or total loss). The total profit (or total loss) is calculated by adding (minus) investment income (loss), subsidy income, and non-operating income and expenditure on the basis of operating profit. (4) Constitutes net profit.

or net loss). Net profit (or net loss) is calculated on the basis of total profit (or total loss), minus income tax expense included in profit or loss for the current period.

The income statement refers to the accounting statement that reflects the operating results of a small business in a certain accounting period. Expenses shall be classified according to their functions, and shall be divided into main business costs, main business taxes and surcharges, other business expenses, sales expenses, financial expenses and management expenses.

Operating income. Less: Operating costs, operating taxes and surcharges, sales expenses, administrative expenses, financial expenses, asset impairment losses, plus

Fair value change gain (loss is listed with "-") Investment income (loss is listed with "-") Operating profit (loss is listed with "-") plus: non-operating income minus: total profit from non-operating expenses (loss is listed with "-" sign) minus:

Net income tax (loss is listed with a "-" sign).

Main business income, main business costs, other business income, other business costs, selling expenses, administrative expenses, financial expenses, taxes and surcharges, asset impairment losses (credit impairment losses), fair value change losses and incentive gains, investment income, gains and losses on asset acquisition and disposal, and other income.

Operating profit refers to the profit obtained by the enterprise engaged in production and business activities, which is the main profit of the enterprise.

The income statement mainly reflects the following aspects:

Operating income, which is composed of main business income and other business income.

Operating profit, operating income minus operating costs (main business costs and other business costs of Qingqi), business taxes and surcharges, selling expenses, administrative expenses, financial expenses, asset impairment losses, plus fair value change income (less fair value change losses) and investment income (less investment losses), is the operating profit.

Total profit, operating profit plus non-operating income, minus non-operating expenses, is total profit.

Net profit, the total profit minus the income tax expense, is the net profit selling difference dates.

Earnings per share, companies that have publicly traded common shares or potential common shares, as well as companies in the process of offering common shares or potential common shares to the public, should also include earnings per share information in their income statements, including basic earnings per share and diluted earnings per share.

Other comprehensive income reflects the net amount of gains and losses not recognized in profit and loss after deducting the impact of income tax in accordance with the accounting standards for business enterprises.

It should be noted that the item of "other comprehensive income" in the income statement reflects the net amount of various gains and losses that are not recognized in profit and loss in accordance with the accounting standards for business enterprises after deducting the impact of income tax.

The income statement is an accounting statement that reflects the operating results of an enterprise in a certain accounting period.

Cost of main business + cost of other business.

Operating income Main business income Other business income, excluding business or other income.

Operating Costs Principal Operating Costs Other operating costs, excluding non-operating expenses and period expenses.

In fact, as long as we know the calculation logic of the quarterly return, it is very simple to fill in the amount of "operating income", "operating cost" and "total profit".

As mentioned above, when the quarterly prepayment of enterprise income tax, the "operating income" needs to fill in the cumulative amount of the enterprise throughout the year. Since "operating income" is the cumulative amount incurred throughout the year, "operating costs" and "total profits" are naturally the cumulative amount incurred by the enterprise throughout the year.

Specifically, "Total Profit", "Operating Income", "Operating Costs", "Expenses", "Non-Operating Income", "Non-Operating Expenses".

We can also see from the calculation formula that "operating income" does not include "non-operating income". "Operating income" only includes "main business income" and "other business income"; "Operating costs" also do not include the various expenses of the enterprise.

In fact, the values in the quarterly return form are only used for statistics, and do not require the data in the report to have a calculation logic between the upper and lower levels.

These data are only for the convenience of the state to carry out economic data statistics, not for enterprises to see for themselves. After all, companies have their own more complete financial statements. For countries, it is only necessary to compile key statistics.

Moreover, these data are only the data that the enterprise collects statistics according to the accounting system. When an enterprise carries out the annual remittance and liquidation of enterprise income tax, it also needs to make adjustments in accordance with the requirements of the tax law.

Income statement items: operating income, operating costs, taxes and surcharges, selling expenses, administrative expenses, financial expenses, asset impairment losses, fair value change gains, investment income, non-operating income, non-operating expenses.

Supplementary information: 1. **, where to deal with the income of the department or the investee; 2. Losses caused by natural disasters; 3. Changes in accounting policies increase (or decrease) the total profit; 4. Changes in accounting estimates increase (or decrease) the total profit; 5. Losses from debt restructuring; 6. Miscellaneous.

Earnings per share Gao Shi:

1) Basic earnings per share.

ii) Diluted earnings per share.

As we all know, the balance sheet is a point-in-time statement that reflects the financial status of an enterprise at a certain point in time, while the income statement is a period statement that reflects the operation of an enterprise in a certain period of time. Since both tables are related to the financial status of the enterprise at a certain time, do you know what is the relationship between the two? Let's take a look with Xiao K!

Relationships between inside and outside the table.

1.One of the most important "collusion relationships" of the balance sheet is that assets are equal to liabilities plus equity. That is to say, everything that the company has now is nothing more than two aspects, one is originally its own, the other is borrowed, and what it has plus what it borrows, of course, is everything it has now.

In accounting, at present, everything I own is called assets, and the borrowed money is a liability, and my own is called equity. This is the most important internal "collusion" of the balance sheet.

2.One of the most important "collusion relationships" in the income statement is that income minus costs and expenses, which is equal to profit.

3.According to the short-term investment and long-term investment in the balance sheet, review the reasonableness of the "investment income" in the income statement. For example, if there are anomalies such as whether there are no investment items in the balance sheet but investment income is listed in the income statement, and the investment income greatly exceeds the principal of the investment project.

4.According to the amount of fixed assets and accumulated depreciation in the balance sheet, review the reasonableness of the "management expense - depreciation expense" in the income statement. Combined with the increase and decrease of production equipment, operating rate, energy consumption and consumption, analyze whether the changes in main business income are supported by production capacity and energy consumption.

Examples of collusion relationships.

1."Undistributed profit" at the end of the middle period of the balance sheet = "net profit" in the income statement + the beginning of the "undistributed profit" in the balance sheet.

2."Tax payable" at the end of the balance sheet = VAT payable (VAT payable for the current period calculated according to the income statement) + urban construction tax payable education surcharge (calculated according to the income statement for all taxes payable in the current period) + income tax payable (calculated according to the income statement for the current period).