The net profit of an enterprise is the total profit of the enterprise for a certain period of time,

The net profit of an enterprise is the total profit of the enterprise for a certain period of time, after deducting the "enterprise income tax expense".

Net profit (income) refers to the company's profit retention after paying income tax in accordance with the provisions of the total profit, which is also known as after-tax profit or net profit. The formula for calculating net profit is: net profit = total profit - income tax expense.

Net profit is the final result of an enterprise's operation, and the more net profit, the better the operating efficiency of the enterprise; If the net profit is less, the operating efficiency of the enterprise is poor, and it is the main indicator to measure the operating efficiency of an enterprise.

The amount of net profit depends on two factors, one is the total profit, and the other is the income tax expense.

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

Operating income: refers to the total amount of revenue recognized by the business of the enterprise, including the main business income and other business income.

Operating costs: refers 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: the loss caused by the provision for impairment of various assets.

Gain (or loss) from fair value changes: Gains (or losses) attributable to profit or loss for the current period arising from changes in fair value of trading financial assets of enterprises.

Investment income (or loss): the gain (or loss) obtained by the enterprise from its foreign investment in various ways.

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

Non-operating income: Profits incurred by an enterprise that are not directly related to its daily business activities.

Non-operating expenses: losses incurred by an enterprise that are not directly related to its daily business activities.

Net Profit = Total Profit - Income Tax Expense.

Income tax expense: the income tax and expenses recognized by the enterprise that should be calculated and paid to the local ** tax authorities according to a certain proportion of the total profit of the current period.

Income tax payable by the business.

Yes, net profit refers to the total profit of the enterprise for the current period minus the amount of income tax, that is, the after-tax profit of the enterprise.

1. Net profit refers to the company's total profit after paying income tax in accordance with the regulations, generally known as after-tax profit or net profit. The amount of net profit depends on two factors, one is the total profit, and the other is the income tax expense.

2. Income tax refers to the tax paid to the state on the total profit realized by the enterprise in accordance with the standards stipulated in the income tax law. It is a deduction item from the total profit of the enterprise.

3. The formula for calculating net profit is: net profit = total profit - income tax expense. Net profit is the end result of business operations.

The more net profit, the better the operating efficiency of the enterprise; If the net profit is small, the operating efficiency of the enterprise is poor. It is the main indicator to measure the operating efficiency of enterprises.

Further information: 1) The corporate income tax rate is legal. The higher the income tax rate, the lower the net profit.

There are two types of income tax rates in China. First, the general enterprise income tax rate is 25%, that is, 25% of the total profit is handed over to the state finance; In addition, the preferential tax rate for foreign-funded enterprises and some high-tech enterprises is 15%. Under the same operating conditions, enterprises with lower income tax rates are more efficient.

Profit after tax (net profit) is a very important economic indicator. It is a comprehensive index that reflects and analyzes various situations of the enterprise. Net profit is the end result of business operations.

The net profit is large, and the business efficiency is good; If the net profit is small, the operating efficiency of the enterprise is poor. It is the main indicator to measure the operating efficiency of enterprises.

2) Net profit (revenue) is the basis for future cash flows. The estimation of future cash flows is carried out through the preparation of cash budgeting, which is an important tool to ensure the management of cash receipts and expenditures. The net profit and loss adjustment method is one of the important methods of cash budgeting.

It is a kind of net income determined in accordance with the accrual principle in the expected income statement as the starting point for cash preparation, adjusting and processing the various accounting events that affect profit and loss and cash balance one by one, and adjusting the net income of the current period to net cash flow. Cash content refers to the ratio of net cash flow from production and business activities to net profit. The larger the index, the better, indicating that the sales collection ability is strong, the cost is low, and the financial pressure is small.

Net cash flow is calculated on a cash flow basis and net profit is calculated on an accrual basis. The better the quality of revenue, the more liquid and financially fit the business will be.

1.Net profit is equal to the total profit minus corporate income tax.

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

No. Net profit is the total amount of profit minus income tax expense.

That's right. 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.

The essence of profit is the manifestation of the profit of the enterprise, is the labor performance of all the workers, the enterprise produces high-quality goods for the market and gets profits, compared with the surplus value, the profit is not only qualitatively the same, but also equal in quantity, the difference in profit is only that the surplus value is for variable capital, and the profit is for all costs.

Profit refers to the operating results of an enterprise in a certain accounting period, and it is correct to say that profit includes net gains and losses after deducting expenses.

Profit refers to the balance of income after deducting costs** and taxes, which is the business results of entrepreneurs, a comprehensive reflection of the business results of the enterprise, and a concrete embodiment of its final results.

The essence of profit is the manifestation of corporate profitability. Profit is not only qualitatively the same in relation to surplus value, but also equal in quantity, except that surplus value is for variable capital and profit is for total costs.

Business results are the results obtained in each or all of the business processes of an enterprise in a certain period of time. Operating results include, for example, the results of procurement operations, i.e., the difference between the actual cost of purchased materials and the planned cost (savings or overruns); The outcome of the production operation, i.e., the difference between the actual cost of the finished product and the planned cost (savings or overruns).

Enterprises generally refer to legal persons or social and economic organizations that use various factors of production (land, labor, capital, technology and entrepreneurial talents, etc.) to provide goods or services to the market for the purpose of making profits, and implement independent management, self-responsibility for profits and losses, and independent accounting.

The mission of the enterprise is to maximize the interests of investors, customers, employees and the public, and to provide products or services in exchange for income. It is the product of social development, grows and grows due to the development of social division of labor, and is the main participant in market economic activities.

Netting refers to a system in which the registration and clearing institution takes the clearing participant as the unit, netting the balance of its ** and sell transactions, and organizes the settlement participant to settle with the net amount obtained from the netting.

Net assets are assets that are owned by the enterprise and can be freely disposed of, i.e., owner's equity or equity capital.

The net assets of an enterprise refer to the net amount of the total assets of the enterprise minus the liabilities.

Net assets are affected by the owner's original investment, additional investment, profits and losses incurred by the enterprise group subsequently, and the amount withdrawn from accumulated profits or investments. In the basic data of this plan, in order to reflect the equity and credit risk of the shareholders of the enterprise group, only tangible assets are included.

Answer]: C Correct Answer] C

Answer: Analysis] The net profit of Yuanbi Enterprise is the balance of the total profit of the orange hail enterprise for a certain period after deducting income tax expenses.

Net profit refers to the company's retained profits after paying income tax in accordance with the provisions in the total profit, which is also known as after-tax profit or net income.

The formula for calculating net profit is: net profit = total profit - income tax expense.

Net profit is the most accompaniment to the final result of an enterprise's operation, and the net profit is more, and the operating efficiency of the enterprise is good; If the net profit is less, the operating efficiency of the enterprise is poor, and it is the main indicator to measure the operating efficiency of an enterprise.

The amount of net profit depends on two factors, one is the total profit, and the other is the income tax rate. The income tax rate of enterprises is statutory, and the higher the income tax rate, the less net profit. There are two income tax rates in China, one is the 20% income tax rate of a Yunyuan enterprise, that is, 20% of the total profits should be handed over to the state finance as a tax; In addition, the preferential tax rate is adopted for foreign-funded enterprises and some high-tech enterprises, with an income tax rate of 15%.

When the operating conditions of the enterprise are comparable, the operating efficiency of the enterprise will be better if the income tax rate is lower.

Enterprise Income Tax Law of the People's Republic of China

Article 9. The part of the public welfare donation expenditure incurred by the enterprise within 12 of the total annual profit is allowed to be deducted in the calculation of taxable income;

The part exceeding the total annual profit12 is allowed to be carried forward and deducted in the calculation of taxable income within the next three years.

Answer]: The total profit of enterprise B for the current period after deducting income tax expenses, that is, the after-tax profit or net profit of the enterprise.