A question about calculating profits in accounting, a question about the profit of the current year

1. B calculation method = 56000 + 38000-360000-35000-28000-24000-16000 = 135000

2. B 484500 calculation method = 360000 + 35000 + 28000 + 24000 + 16000 + 9000 + 125000

3. C 648000 calculation method = 560000 + 38000 + 50000 = 648000

4. AD 5, D calculation method: 500000 + 120000 + 90000 + 250000 + 163500 (net profit).

1) B2) B carry-over expense account, borrow: profit for the year 484500 credit: main business cost 360000

Other operating costs 35000

Sales tax and surcharge 28000

Management fee 24000

Finance Fee 16000

Non-operating expenses 9000

Income tax expense 12500

3) C carry-over income account, borrowing: main business income 560,000 and other business income 38,000

Non-operating income 50,000

Credit: Profit for the year 648,000

4）ad5）d

1. After the current year's profit settlement of the enterprise, the balance of the profit distribution account shall have no balance except for the secondary account of undistributed profits, and the other secondary sliding accounts. That's right.

2. There is generally no balance at the end of the month in the profit and profit distribution account for the current year. Mistake.

3. The profit of the year belongs to the owner's equity account. That's right.

4. The debit balance at the end of the period represents the accumulated profit from the beginning of the year to the end of the current period. That's right.

5. If the debit balance at the end of the period is debited, it means a loss for the current period. Mistake.

1. After the current year's profit settlement of the enterprise, the balance of the profit distribution account shall have no balance except for the secondary account of undistributed profit, and the other secondary accounts shall have no balance. That's right.

2. There is generally no balance at the end of the month in the profit and profit distribution account of this year. Mistake.

3. The profit of the year belongs to the owner's equity account. That's right.

4. The debit balance at the end of the current year's profit account represents the accumulated profit leakage from the beginning of the year to the end of the current period. That's right. Slip carefully.

5. If the debit balance at the end of the period is debited, it means a loss for the current period. Mistake.

Operating profit = operating income - operating costs - operating taxes and surcharges - selling expenses - administrative expenses - financial expenses - asset impairment losses +Change in fair valueNet income+Net income on investment

Operating profit for the period = main business income 586,000 - main business cost 467,000 - main business tax and surcharge 24,000 - management expenses 60,000 = 35,000

Don't be afraid of malicious adoption and score farming.

Persist in the pursuit of truth and true knowledge.

Operating profit for the period = 586000-467000-24000-60000 = 35000

Calculation of non-operating income and total profit; Income tax is involved in the calculation of net profit.

Operating profit = 586000-467000-24000-60000 = 35000

Total profit = 35000 + 12000 = 47000

Net profit: 47000-11000=56000

I calculated that it was also Operating Profit = -300000 Total Profit = -280000 Net Profit = -460000

Operating profit = operating income - operating costs - business taxes and surcharges - administrative expenses - selling expenses - financial expenses 515000-760000-30000-40000-30000-15000 -360000 total profit Operating profit + investment income + non-operating income - non-operating expenses -360000 + 60000 + 100000-80000 -280000 net profit - income tax - 280000-180000-460000 The data of the question is wrong, the total profit is negative, it should be an uncovered loss, and there should be no income tax expense.

There is a formula for this: Operating profit = operating income - operating costs - business taxes and surcharges - selling expenses - management expenses - financial expenses - asset impairment provisions + investment income + fair value change income Total profit = operating profit + non-operating income - non-operating expenses Net profit = total profit - income tax expense According to the formula, you can bring the number in. For example:

Operating profit for this month = 515000-760000-30000-40000-30000-15000 + 60000 = -300000 (Is it a wrong number?) What you get is a negative number) Total profit = -300000 + 100000-80000 = -280000 Net profit = -280000-180000 = -460000 is roughly calculated like this, whether the number is wrong, and the last number should be positive.

Formula: Operating Profit = Operating Income - Operating Costs - Taxes and Surcharges - Selling Expenses - Administrative Expenses - Financial Expenses - Asset Impairment Loss + Fair Value Change Gain + Investment Income + Other Income.

That is, the operating profit for the month is:

Total profit: operating profit + non-operating income - non-operating expenses; The total profit is:

300,000 + 100,000-80,000 = -280,000 net profit = total profit - income tax expense.

That is: net profit is:

Retail price per piece (including tax) = 2280 (600-30) = 4 yuan Cost per piece = (30 + 10) 600 = yuan VAT = 2280 (1 + 6%) * 6% = yuan Total cost of sales = (600-30) * (yuan profit = yuan profit margin =

Remember to adopt it.

Answer] :d This question examines the estimated budget of the public return and dispatch road project. Profit refers to the profit that the construction enterprise should make to complete the contracted project.

The profit is calculated according to the sum of the fixed direct cost, the measure fee and the enterprise management fee, that is, the profit of the envy (the fixed direct cost, the measure fee, and the management fee of the enterprise).

Operating profit = (main business income + other business income) - (main business cost + other business cost) - business tax and surcharge - selling expenses - management expenses - financial expenses = (54-2+13) - (25-1+5).

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

Net profit = total profit - income tax expense = 16-16*

Account Name Current Amount Account Name Current Amount Debit Credit Debit Credit Main Business Income 2 54 Cost of Main Business 25 1 Other Business Income 13 Selling Expenses 6 Non-Operating Income 2 Business Taxes and Surcharges 4 2 Other Business Costs 5

Non-operating expenses 1 2

Administrative costs 9 0 4

Finance costs 2 5 0 5

Hence the income statement can be derived:

Profit from main business 52

Cost of sales 24

Profit from main business 28

Other business income 13

Other Operating Costs 5

Profit from other operations 36

Selling Fee 6

Management fees. Finance Fee 2

Sales tax and surcharges.

Operating profit. Non-operating income 2

Non-operating expenses.

Total profit 16

Income tax expense 4

Net profit 12

Revenue - Expenses = Profit.

Revenue = main business income + other business income + fair value change = 560,000 + 38,000 + 24,000 = 622,000 yuan.

Profit = 622000-584500 = 37500 yuan.

Revenue carried forward to "Profit this year" credit Expenses carried forward to "Profit this year" debit The balance (credit) is profit, and the profit is carried forward to "Profit for the Year - Undistributed Profit" after deducting 10% of the surplus reserve

According to 10% of the profit to withdraw the surplus reserve, that is, to withdraw 3,750 yuan, then the undistributed profit = the beginning of the period + (profit - 08 years to withdraw the surplus reserve) = 250,000 + (37,500-3,750) = 283,750 yuan.

For investors, an additional investment of 110,000 yuan, 100,000 into the paid-in capital, and the remaining 10,000 into the capital reserve.

That is, at the end of 08 years, owner's equity = paid-in capital + capital reserve + surplus reserve + undistributed profits.

1,107,500 yuan.