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The net expenditure amount is the result of breaking even between income and expenditure, that is, the amount of your purchase expenses minus your sales income, which does not include your rent, utilities, labor, etc.
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Net expenditure is the actual amount of expenditure subtracted from proceeds.
Net interest expense means:
1. Interest on short-term loans, that is, the interest paid by enterprises on various short-term loans borrowed from banks;
2. Interest on other loans, that is, the interest paid by enterprises on various short-term loans borrowed from institutions other than banks;
3. Discount interest on bills payable, including interest on commercial bills and shovels, and interest on bonds payable.
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Investment activities here are broad concepts, including not only investment, but also capital contribution to the purchase and construction of fixed assets, intangible assets, and monetary funds for the disposal of these assets.
Accounting Standard for Business Enterprises No. 31 - Cash Flow Statement, Chapter 4 Cash Flow from Investment Activities.
Article 12 Investment activities refer to the purchase and construction of long-term assets of enterprises and the investment and disposal activities not included in the scope of cash equivalents.
Article 13 The cash flows generated by investment activities shall at least be separately listed as items reflecting the following information:
a) Cash received for the recovery of investments;
2) cash received from investment income;
3) Net cash recovered from disposal of fixed assets, intangible assets and other long-term assets;
4) Disposal of net cash received by subsidiaries and other business units;
e) receipt of other cash in connection with investment activities;
6) Cash paid for the purchase and construction of fixed assets, intangible assets and other long-term assets;
vii) cash payments for investments;
8) Obtain net cash payments from subsidiaries and other business units;
9) Other cash payments related to investment activities.
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Net non-operating income and expenditure is the difference between non-operating income and non-operating expenses. Non-operating income and non-operating expenses refer to the revenues and expenditures incurred by logistics enterprises that are not directly related to their production and business activities. Non-operating income includes:
Inventory surplus and net income of fixed assets; Penalty income; Amounts due due to creditors who are unable to pay; Additional rebates for education fees, etc.
Net non-operating income and expenditure refers to the balance of income and expenditure other than normal business activities of an enterprise in a certain accounting period. It refers to the income and expenditure that are not directly related to the production and operation activities of the enterprise.
Although the non-operating income and expenditure have little to do with the production and business activities of the enterprise, from the perspective of the main body of the enterprise, the income or expenditure that also brings in the income or forms the expenditure of the enterprise is also a factor that increases or decreases the profit, which has a direct impact on the total profit and net profit of the enterprise. Net non-operating income and expenditure refers to the difference between non-operating income and non-operating expenses.
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Expenditure refers to the outflow of assets incurred by an enterprise in the process of production and operation in order to obtain another asset and pay off debts.
For example, the payment or advance payment made by the enterprise for the purchase of materials, office supplies, etc.; outflows of assets incurred to repay bank borrowings, accounts payable and payment of gross drafts or payment of dividends; Expenses incurred for the purchase of fixed assets and the payment of long-term construction costs.
1. Solvency expenditure: mainly for the rough side to pay off various debts of rock pants oak, which is not related to the production cost of the product and is not used as a productive expense.
2. Expendable expenditures related to monthly product production costs, sooner or later, will be converted into capital expenditures and revenue expenditures.
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Net non-operating income and expenditure is the difference between non-operating income and non-operating expenses. Non-operating income and non-operating expenses refer to the income and expenses incurred by logistics enterprises that are not directly related to their production and business activities.
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It is the net value of income minus expenses.
Non-operating expenses refer to the expenses that do not belong to the production and operation expenses of the enterprise and are not directly related to the production and operation activities of the enterprise, but should be deducted from the total profits realized by the enterprise, including the inventory loss, scrapping, damage, and net loss of fixed assets, the loss of work stoppage during the non-seasonal and non-repair period, the school funds for employees' children and the funds of technical schools, extraordinary losses, donations for public welfare, compensation, liquidated damages, etc. >>>More
1. Equity expenses are all compensated by the operating income of the current year; Capital expenditures are recorded as assets and amortized annually through depreciation or amortization. >>>More
Capital expenditures.
Symmetry of revenue or cost expenditure. It refers to the expenditures incurred by the enterprise unit, its benefits and in two or more fiscal years, including the constituent fixed assets. >>>More
The cost plan is to formulate a specific figure for the expenditure amount of each expense item (such as hospitality, ** fee, business trip fee, training fee, etc.) for a certain period of time (such as 1 year) in a certain range (such as the unit), so as to control expenditure, promote saving and reduce waste. >>>More
Because of the strong cash in hand and inventory liquidity, if the cause of the inventory loss cannot be ascertained, the loss will be directly expensed, which is included in the cost of normal operation; However, the inventory loss of fixed assets is often not caused by operation, and is not included in the period expenses, but directly included in the non-operating expenses, so that it will not have an impact on the operating profit, but only affect the total profit. >>>More