How should operating income, operating costs, and total profit be calculated?

The formula is as follows: operating income = main business income + other business income.

Operating costs = (main business costs) + other business costs) operating profit.

Product sales revenue - product sales cost - product sales tax and surcharge + other business profit - administrative expenses.

Finance Expenses - Operating Expenses).

Total profit = operating profit + subsidy income Non-operating income.

Non-operating expenses.

Net profit. Gross profit - income tax.

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

2. Operating cost = (main business cost) + other business costs) operating profit = product sales revenue - product sales cost - product sales tax and surcharge + other business profit - management expenses - financial expenses - operating expenses.

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

1. Operating cost refers to the cost of goods sold or services provided by an enterprise. The cost of doing business shall be proportional to the income obtained from the sale of goods or the provision of services. Operating costs are further divided into main business costs and other business costs; They are a set of concepts that correspond to main business income and other business income.

2. Net profit, total profit, income tax expense.

3. Total profit refers to the surplus of various incomes of the enterprise after deducting various expenses in the process of production and operation, reflecting the total profit and loss realized by the enterprise during the reporting period. Total profit is a very important economic indicator to measure the operating performance of an enterprise.

4. Operating income refers to the total inflow of economic interests formed by an enterprise in the course of its daily business operations such as selling goods, providing labor services and transferring the right to use assets. It is divided into main business income and other business income.

Operating income is the sum of main business income and other business income, operating cost is the sum of main business cost and other business costs, operating income - operating cost = operating profit, that is, the profit generated by normal operation in daily life.

Operating profit + non-operating income - non-operating expenses = total profit.

However, when paying enterprise income tax, there is also an adjustment to the taxable income, that is, the total profit is added or subtracted from some items that are not in line with the tax law to obtain a number, multiplied by the income tax rate, and the income tax is obtained.

Income tax is generally paid in advance on a quarterly basis, and the items that are not allowed to be deducted before tax are required to be adjusted out, such as some bad debts or impairment provisions, fines, appreciation of financial assets, etc.

First, the front. The calculation of the profit of the main business is to subtract the cost of the main business from the income of the main business, and then subtract the tax and surcharge of the main business. The profit of the main business is generally the most important income of the enterprise**.

2. Analysis. Profit from main business, also known as profit from basic business, is the profit obtained from the income of the main business minus the cost of the main business and the taxes and surcharges of the main business. Under normal circumstances, the profit of the main business of an enterprise should be the most important component of its total profit, and its proportion should be the highest, and the proportion of other business profits, investment income and non-operating income and expenditure should not be relatively high.

If there is an irregularity, then more analysis is required.

3. What are the main operating profits?

The main business includes operating income and operating costs, which are main business income, main business costs, other business income, other business costs, sales expenses, management expenses, and financial expenses.

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

2. Operating cost = main business cost + other business costs.

3. Operating profit = operating income - operating costs - business taxes and surcharges - sales expenses - management expenses - financial expenses - asset impairment loss + fair value change income (- fair value change loss) + investment income (- investment loss).

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

5. Net profit = total profit - income tax expense.

Operating Profit, Operating Income, Operating Costs, Operating Taxes and Surcharges, Selling Expenses, Administrative Expenses, Financial Expenses, Asset Impairment Losses, Fair Value Change Gains (Fair Value Change Losses), Investment Income (Investment Losses).

The formula is as follows: operating income = main business income + other business income.

Operating cost = (main pants business cost) + (other business costs) operating profit.

Product sales revenue - product sales cost - product sales tax and surcharge + other business profit - administrative expenses - financial expenses - operating expenses).

Total profit = operating profit + subsidy income Non-operating income - Non-operating expenses.

Net Profit = Gross Profit - Income Tax.

Operating profit = operating income - operating costs - taxes and surcharges - selling expenses - management expenses - research and development expenses - financial expenses + other income + investment income (- investment loss) + net difference exposure hedging gain (- net exposure hedging loss) + fair value change gain (- fair value change loss) - credit impairment loss - asset impairment loss + asset disposal gain (- asset fortune disposal loss).

Operating profit and total profit are most in contact at the end of the year, so do you know the content of this part? If you don't know this part, let's learn it with Deep Space Network.

The formula for calculating operating profit and gross profit.

1. Operating profit = operating income - operating costs - taxes and surcharges - sales expenses - management expenses - financial expenses - asset impairment loss + fair value change income (- fair value change loss) + investment income (- investment loss).

2. Total profit = operating profit + non-operating income - net profit of non-operating expenses = total profit - income tax expense.

Composition and accounting of profits.

1. Composition. Profit refers to the operating results of Hu Huizhao 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., and the gains and losses included in the current profit refer to the gains or losses that should be included in the current profit and loss, which will lead to the increase or decrease of the rights and interests of all Bichan people, and have nothing to do with the owner's capital investment or distribution of profits to the owner.

2. Accounting. At the end of the period (at the end of the month), the income should be transferred to the credit of the "current year's profit", the relevant expense loss should be transferred to the debit of the "current year's profit", the credit balance of the "current year's profit" is the net profit realized in the current period, the debit balance should be the loss incurred in the current period, and at the end of the year, the balance of the "current year's profit" (net profit or net loss) should be transferred to the "profit distribution" account. There should be no balance at the end of the year in the "Profit for the Year" account.

What are the components of non-operating income and non-operating expenses?

Non-operating income mainly includes: gains on disposal of non-current assets, gains on debt restructuring, subsidies, profits from inventory, gains from donations, etc.

Non-operating expenses mainly include: losses on disposal of non-current assets, losses on debt restructuring, public welfare donation expenses, extraordinary losses, inventory losses, etc. What is the accounting treatment of the profit for the year? Is there a balance at the end of the year?