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Anonymous users2024-02-07The questions addressed to you are as follows.
6. Profit and loss.
129 6001 Income from main business.
130 6011 Interest income Financial commons.
131 6021 Fee income Financial commons.
132 6031 Premium income Insurance-specific.
133 6032 points premium income Insurance-specific.
134 6041 Rental income Lease-only only.
135 6051 Other operating income.
136 6061 Exchange gains and losses Financial-specific.
137 6101 Gains or losses on changes in fair value.
138 6111 Income on investments.
139 6201 Amortization of insurance liability reserves Insurance specific 140 6202 Amortization of compensation expenses Insurance only.
141 6203 Amortized reinsurance costs Insurance-specific.
142 6301 Non-operating income.
143 6401 Cost of Principal Operations.
144 6402 Other operating costs.
145 6405 Business taxes and surcharges.
146 6411 Interest expense Financial commons.
147 6421 Handling fee expenses Financial commons.
148 6501 Withdrawal of undue liability reserves Insurance 149 6502 Withdrawal of insurance liability reserves Insurance 150 6511 Compensation expenses Insurance only.
151 6521 Policyholder's Bonus Expenses Insurance-specific.
152 6531 Surrender Benefit Insurance-only.
153 6541 Ceded premiums Insurance-only.
154 6542 Reinsurance costs Insurance-specific.
155 6601 Selling expenses.
156 6602 Administrative costs.
157 6603 Finance costs.
158 6604 Exploration costs.
159 6701 Asset impairment losses.
160 6711 Non-operating expenses.
161 6801 Income tax.
162 6901 Adjustments to profit and loss for prior years.
Your question is over, and I hope to ask you again next time.
2009-04-26 19:23 Shanghai.
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Anonymous users2024-02-06The accounts in the income statement are all of them.
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Anonymous users2024-02-05The profit and loss for the current period refers to the current amount of profit and loss accounts, and the difference between income and expenses is generally regarded as the profit or loss for the current period, indicating the net profit or loss of the current period. Included in the current profit or loss means that at the end of the month, all the income, costs and expenses incurred in the current month are carried forward according to the accounting method"Profit for the year"debit or credit of .
Profit or loss for the current period includes operating income, non-operating income, non-operating expenses, operating costs, administrative expenses, selling expenses, financial expenses, other income, investment income, asset impairment losses, credit impairment losses, fair value change gains and losses, and other profits or losses that affect the total profit.
Profit and loss accounting entries carried forward for the current period:
1. When carrying forward income:
Borrow: main business income (other business income or non-operating income, etc.) Loan: profit for the current year.
2. Carry-over costs, fees and taxes:
Borrow: Profit for the current year.
Credit: Cost of main business (taxes and surcharges, etc.).
3. Carry forward the profit of the year:
Borrow: Profit for the current year.
Credit: Profit distribution – undistributed profit.
4. If it is a loss:
Debit: Profit distribution - undistributed profit.
Credit: Profit for the year?
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Anonymous users2024-02-04Current profits and losses refer to the financial results achieved by an enterprise in its production and business activities in a certain period, which is manifested as profit or loss. The difference between income and expenses is usually regarded as the current profit or loss, that is, the operating income, investment income and non-operating income of the enterprise are included in the addition of the current profit and loss, and the operating costs, period expenses and non-operating expenses are deducted from the current profit and loss, and the balance is the current profit and loss. Through the accounting of current profits and losses, it can not only reflect the quality of the production and operation activities and management work of the enterprise, but also evaluate the profitability of the enterprise, which is an important basis for the majority of investors to make correct judgments and decisions.
The current profit and loss refers to the income and expenses directly related to the current period and the final profit, and in layman's terms, it is the net profit or loss of the current period. At the end of the month, the profit and loss accounts in the chart of accounts are carried forward to the profit account of the current year.
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Anonymous users2024-02-03Current profit or loss refers to the income and expenses directly related to the current period and the final profit, that is, the net profit or loss of the current period. At the end of the month, the profit and loss accounts in the chart of accounts are carried forward to the profit account of the current year.
The profit and loss accounts of the enterprise include:
1. Income accounts: main business income, other business income, investment income, fair value change profit and loss, etc.
2. Expense accounts: main business costs, other business costs, asset impairment losses, business taxes and surcharges, sales expenses, management expenses, financial expenses, income tax expenses, etc.
3. Gains directly included in the current profit: non-operating income.
4. Loss directly included in the current profit: non-operating expenses.
What is the difference and connection between current profit and loss and current expenses?
First of all, the current profit and loss refers to the income and expenses directly related to the current period and the final profit, which is the net profit or loss of the current period. You can refer to the profit and loss accounts in the chart of accounts, and at the end of the month, the current profit and loss should be carried forward to the current year's profit account.
Expenses, on the other hand, are incurred in the daily activities of the enterprise that will lead to a reduction in the owner's equity, rather than the outflow of economic benefits from occasional transactions or events.
Obviously, the profit and loss for the current period also includes gains.
Expenses can be divided into operating expenses and period expenses according to their relationship with income. Operating expenses include the cost of principal business and other operating costs. Period expenses include administrative expenses, selling expenses, and financial expenses.
Expenses can be divided into production expenses and period expenses according to their economic use. Production costs can be further divided into direct costs and indirect costs. Direct costs include direct material costs and direct labor costs, and indirect costs include manufacturing costs.
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Anonymous users2024-02-02The profit or loss for the current period includes main business income, net cost of main business family, other business income, other business costs, taxes and surcharges, selling expenses, administrative expenses, financial expenses, investment income, asset impairment losses, credit impairment losses, gains and losses on asset disposal, gains and losses on fair value changes, other income, non-operating income, non-operating expenses and income tax expenses. Scattered.
Explanation of profit and loss for the current period.
The current profit and loss refers to the income and expenditure directly related to the current period and the final profit, and it is also the current amount of the profit and loss account.
"Loss" refers to expenses and losses, "Profit" refers to income and profits, and "Profit and Loss" can be understood as the net profit after tax of an enterprise in a certain period.
Carry forward profit and loss entries for the current period.
1. Carry forward various income and profit accounts.
Borrow: main business income.
Other business income.
Fair value change gain or loss.
Investment income. Non-operating income.
Gains and losses on disposal of assets.
Credit: Profit for the year?
2. Carry forward various expenses and loss accounts.
Borrow: Profit for the current year.
Credit: Cost of Principal Operations.
Other business costs.
Taxes and surcharges.
Selling expenses. Management fees.
Finance Expenses. Asset impairment losses.
Credit impairment losses.
Non-operating expenses.
After the above carry-forward, the credit balance of the "Profit this year" account is the pre-tax accounting profit (total profit), and the debit balance is the loss.
The difference between current profit and loss and investment income.
Profit or loss for the current period refers to the financial results obtained by an enterprise in the production and operation activities of an accounting period, which is specifically manifested as profit or loss. The profit or loss for the current period includes investment income.
Investment income refers to the income obtained by the enterprise from foreign investment (the loss incurred is negative), such as the dividend income obtained by the enterprise from foreign investment, the interest income of bonds, and the profit shared by joint operation with other units.
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