利潤(rùn)表會(huì)計(jì)要素英文
小斑妹ssssss
哆啦瞄瞄
會(huì)計(jì)憑證accounting document資產(chǎn)負(fù)債表 balance sheet利潤(rùn)表profit&loss現(xiàn)金流量表cash flow statement
樂(lè)樂(lè)媚娘
asset,liability,the owner's equity,revenue,expense,profitcost,profit and loss
美夢(mèng)似路長(zhǎng)！
利潤(rùn)表是反映企業(yè)一定會(huì)計(jì)期間（如月度、季度、半年度或年度）生產(chǎn)經(jīng)營(yíng)成果的會(huì)計(jì)報(bào)表。它全面揭示了企業(yè)在某一特定時(shí)期實(shí)現(xiàn)的各種收入、發(fā)生的各種費(fèi)用、成本或支出，以及企業(yè)實(shí)現(xiàn)的利潤(rùn)或發(fā)生的虧損情況。利潤(rùn)表計(jì)算公式如下：百度網(wǎng)盤(pán)下載，自提，戳：ACCA資料【新手指南】+內(nèi)部講義+解析音頻1、營(yíng)業(yè)利潤(rùn)=主營(yíng)業(yè)務(wù)收入-主營(yíng)業(yè)務(wù)成本-主營(yíng)業(yè)務(wù)稅金及附加＋其他業(yè)務(wù)收入-其他業(yè)務(wù)支出-營(yíng)業(yè)費(fèi)用-管理費(fèi)用-財(cái)務(wù)費(fèi)用 2、利潤(rùn)總額=營(yíng)業(yè)利潤(rùn)+補(bǔ)貼收入＋營(yíng)業(yè)外收入-營(yíng)業(yè)外支出 3、凈利潤(rùn)=利潤(rùn)總額-所得稅 4、主營(yíng)業(yè)務(wù)收入-主營(yíng)業(yè)務(wù)成本-主營(yíng)業(yè)務(wù)稅金及附加=主營(yíng)業(yè)務(wù)利潤(rùn) 主營(yíng)業(yè)務(wù)利潤(rùn)+其他業(yè)務(wù)利潤(rùn)-銷(xiāo)售費(fèi)用-管理費(fèi)用-財(cái)務(wù)費(fèi)用=營(yíng)業(yè)利潤(rùn) 營(yíng)業(yè)利潤(rùn)+投資收益+補(bǔ)貼收入+營(yíng)業(yè)外收入-營(yíng)業(yè)外支出=利潤(rùn)總額 利潤(rùn)總額-所得稅費(fèi)用=凈利潤(rùn)5、如果。以上有虧損的為“-”。凈利潤(rùn)=總賬的本年利潤(rùn)，累計(jì)凈利潤(rùn)+年初未分配利潤(rùn)=資產(chǎn)負(fù)債表中所有者權(quán)益的未分配利潤(rùn)數(shù)。6、營(yíng)業(yè)收入 減：營(yíng)業(yè)成本營(yíng)業(yè)稅金及附加營(yíng)業(yè)費(fèi)用管理費(fèi)用財(cái)務(wù)費(fèi)用資產(chǎn)減值損失 加：公允價(jià)值變動(dòng)收益（損失以“—”號(hào)填列）投資收益（損失以“—”號(hào)填列） 7、營(yíng)業(yè)利潤(rùn)（虧損以“—”號(hào)填列） 加：營(yíng)業(yè)外收入 減：營(yíng)業(yè)外支出 8、利潤(rùn)總額（虧損以“—”號(hào)填列） 減：所得稅 凈利潤(rùn)（虧損以“—”號(hào)填列） 資產(chǎn)負(fù)債表Balance Sheet 項(xiàng)目ITEM 貨幣資金Cash 短期投資Short term investments 應(yīng)收票據(jù)Notes receivable 應(yīng)收股利Dividend receivable 應(yīng)收利息Interest receivable 應(yīng)收帳款A(yù)ccounts receivable 其他應(yīng)收款Other receivables 預(yù)付帳款A(yù)ccounts prepaid 期貨保證金Future guarantee 應(yīng)收補(bǔ)貼款A(yù)llowance receivable 應(yīng)收出口退稅Export drawback receivable 存貨Inventories 其中：原材料Including:Raw materials 產(chǎn)成品(庫(kù)存商品)Finished goods 待攤費(fèi)用Prepaid and deferred expenses 待處理流動(dòng)資產(chǎn)凈損失Unsettled G/L on current assets 一年內(nèi)到期的長(zhǎng)期債權(quán)投資Long-term debenture investment falling due in a yaear 其他流動(dòng)資產(chǎn)Other current assets 流動(dòng)資產(chǎn)合計(jì)Total current assets 長(zhǎng)期投資：Long-term investment： 其中:長(zhǎng)期股權(quán)投資Including long term equity investment 長(zhǎng)期債權(quán)投資Long term securities investment *合并價(jià)差I(lǐng)ncorporating price difference 長(zhǎng)期投資合計(jì)Total long-term investment 固定資產(chǎn)原價(jià)Fixed assets-cost 減：累計(jì)折舊Less:Accumulated Dpreciation 固定資產(chǎn)凈值Fixed assets-net value 減：固定資產(chǎn)減值準(zhǔn)備Less:Impairment of fixed assets 固定資產(chǎn)凈額Net value of fixed assets 固定資產(chǎn)清理Disposal of fixed assets 工程物資Project material 在建工程Construction in Progress 待處理固定資產(chǎn)凈損失Unsettled G/L on fixed assets 固定資產(chǎn)合計(jì)Total tangible assets 無(wú)形資產(chǎn)Intangible assets 其中:土地使用權(quán)Including and use rights 遞延資產(chǎn)（長(zhǎng)期待攤費(fèi)用）Deferred assets 其中:固定資產(chǎn)修理Including:Fixed assets repair 固定資產(chǎn)改良支出Improvement expenditure of fixed assets 其他長(zhǎng)期資產(chǎn)Other long term assets 其中:特準(zhǔn)儲(chǔ)備物資Among it:Specially approved reserving materials 無(wú)形及其他資產(chǎn)合計(jì)Total intangible assets and other assets 遞延稅款借項(xiàng)Deferred assets debits 資產(chǎn)總計(jì)Total Assets 貨幣資金Cash 短期投資Short term investments 應(yīng)收票據(jù)Notes receivable 應(yīng)收股利Dividend receivable 應(yīng)收利息Interest receivable 應(yīng)收帳款A(yù)ccounts receivable 其他應(yīng)收款Other receivables 預(yù)付帳款A(yù)ccounts prepaid 期貨保證金Future guarantee 應(yīng)收補(bǔ)貼款A(yù)llowance receivable 應(yīng)收出口退稅Export drawback receivable 存貨Inventories 其中：原材料Including:Raw materials 產(chǎn)成品(庫(kù)存商品)Finished goods 待攤費(fèi)用Prepaid and deferred expenses 待處理流動(dòng)資產(chǎn)凈損失Unsettled G/L on current assets 一年內(nèi)到期的長(zhǎng)期債權(quán)投資Long-term debenture investment falling due in a yaear 其他流動(dòng)資產(chǎn)Other current assets 流動(dòng)資產(chǎn)合計(jì)Total current assets 長(zhǎng)期投資：Long-term investment： 其中:長(zhǎng)期股權(quán)投資Including long term equity investment 長(zhǎng)期債權(quán)投資Long term securities investment *合并價(jià)差I(lǐng)ncorporating price difference 長(zhǎng)期投資合計(jì)Total long-term investment 固定資產(chǎn)原價(jià)Fixed assets-cost 減：累計(jì)折舊Less:Accumulated Dpreciation 固定資產(chǎn)凈值Fixed assets-net value 減：固定資產(chǎn)減值準(zhǔn)備Less:Impairment of fixed assets 固定資產(chǎn)凈額Net value of fixed assets 固定資產(chǎn)清理Disposal of fixed assets 工程物資Project material 在建工程Construction in Progress 待處理固定資產(chǎn)凈損失Unsettled G/L on fixed assets 固定資產(chǎn)合計(jì)Total tangible assets 無(wú)形資產(chǎn)Intangible assets 其中:土地使用權(quán)Including and use rights 遞延資產(chǎn)（長(zhǎng)期待攤費(fèi)用）Deferred assets 其中:固定資產(chǎn)修理Including:Fixed assets repair 固定資產(chǎn)改良支出Improvement expenditure of fixed assets 其他長(zhǎng)期資產(chǎn)Other long term assets 其中:特準(zhǔn)儲(chǔ)備物資Among it:Specially approved reserving materials 無(wú)形及其他資產(chǎn)合計(jì)Total intangible assets and other assets 遞延稅款借項(xiàng)Deferred assets debits 資產(chǎn)總計(jì)Total Assets 短期借款Short-term loans 應(yīng)付票款Notes payable 應(yīng)付帳款A(yù)ccounts payab1e 預(yù)收帳款A(yù)dvances from customers 應(yīng)付工資Accrued payro1l 應(yīng)付福利費(fèi)Welfare payable 應(yīng)付利潤(rùn)(股利)Profits payab1e 應(yīng)交稅金Taxes payable 其他應(yīng)交款Other payable to government 其他應(yīng)付款Other creditors 預(yù)提費(fèi)用Provision for expenses 預(yù)計(jì)負(fù)債Accrued liabilities 一年內(nèi)到期的長(zhǎng)期負(fù)債Long term liabilities due within one year 其他流動(dòng)負(fù)債Other current liabilities 流動(dòng)負(fù)債合計(jì)Total current liabilities 長(zhǎng)期借款Long-term loans payable 應(yīng)付債券Bonds payable 長(zhǎng)期應(yīng)付款long-term accounts payable 專(zhuān)項(xiàng)應(yīng)付款Special accounts payable 其他長(zhǎng)期負(fù)債Other long-term liabilities 其中:特準(zhǔn)儲(chǔ)備資金Including:Special reserve fund 長(zhǎng)期負(fù)債合計(jì)Total long term liabilities 遞延稅款貸項(xiàng)Deferred taxation credit 負(fù)債合計(jì)Total liabilities *少數(shù)股東權(quán)益Minority interests 實(shí)收資本(股本)Subscribed Capital 國(guó)家資本National capital 集體資本Collective capital 法人資本Legal person"s capital 其中:國(guó)有法人資本Including:State-owned legal person"s capital 集體法人資本Collective legal person"s capital 個(gè)人資本Personal capital 外商資本Foreign businessmen"s capital 資本公積Capital surplus 盈余公積surplus reserve 其中:法定盈余公積Including:statutory surplus reserve 公益金public welfare fund 補(bǔ)充流動(dòng)資本Supplermentary current capital *未確認(rèn)的投資損失（以“-”號(hào)填列）Unaffirmed investment loss 未分配利潤(rùn)Retained earnings 外幣報(bào)表折算差額Converted difference in Foreign Currency Statements 所有者權(quán)益合計(jì)Total shareholder"s equity 負(fù)債及所有者權(quán)益總計(jì)Total Liabilities&Equity 產(chǎn)品銷(xiāo)售收入Sales of products 其中：出口產(chǎn)品銷(xiāo) 售收入Including：Export sales 減：銷(xiāo)售折扣與折讓Less：Sales discount and allowances 產(chǎn)品銷(xiāo)售凈額Net sales of products 減：產(chǎn)品銷(xiāo)售稅金Less：Sales tax 產(chǎn)品銷(xiāo)售成本Cost of sales 其中：出口產(chǎn)品銷(xiāo)售成本Including：Cost of export sales 產(chǎn)品銷(xiāo)售毛利Gross profit on sales 減：銷(xiāo)售費(fèi)用Less：Selling expenses 管理費(fèi)用General and administrative expenses 財(cái)務(wù)費(fèi)用Financial expenses 其中：利息支出(減利息收入)Including：Interest expenses(minusinterest ihcome) 匯兌損失(減匯兌收益)Exchange losses(minus exchange gains) 產(chǎn)品銷(xiāo)售利潤(rùn)Profit on sales 加：其他業(yè)務(wù)利潤(rùn)Add：profit from other operations 營(yíng)業(yè)利潤(rùn)Operating profit 加：投資收益Add：Income on investment 加：營(yíng)業(yè)外收入Add：Non-operating income 減：營(yíng)業(yè)外支出Less：Non-operating expenses 加：以前年度損益調(diào)整Add：adjustment of loss and gain for previous years 利潤(rùn)總額Total profit 減：所得稅Less：Income tax 凈利潤(rùn)Net profit
倓里格倓*
Refers to the balance sheet reflects the enterprise on a certain date of assets and liabilities and owner's equity and the composition of the accounting statements. It can provide the enterprises owned by a certain date cargo control the distribution of economic resources and structure are the future production and operation enterprises prediction ability and the ability to obtain monetary income of the important data; it can provide the enterprise on a certain date the total amount of the liabilities that the enterprise future capital goods required labor debts; it can provide the enterprise on a certain date the total amount of owner's equity shows that the total assets of investors in the enterprise's share. Income Statement is the flagship enterprise in a certain accounting statements of operating results. It reflects the enterprise of the income and expenditure of fees and other costs as well as the net profit or loss for the total amount of the composition.
優(yōu)質(zhì)會(huì)計(jì)資格證問(wèn)答知識(shí)庫(kù)