利潤表是反映企業(yè)一定會計期間（如月度、季度、半年度或年度）生產(chǎn)經(jīng)營成果的會計報表。它全面揭示了企業(yè)在某一特定時期實現(xiàn)的各種收入、發(fā)生的各種費用、成本或支出，以及企業(yè)實現(xiàn)的利潤或發(fā)生的虧損情況。利潤表計算公式如下：百度網(wǎng)盤下載，自提，戳：ACCA資料【新手指南】+內(nèi)部講義+解析音頻1、營業(yè)利潤=主營業(yè)務(wù)收入-主營業(yè)務(wù)成本-主營業(yè)務(wù)稅金及附加＋其他業(yè)務(wù)收入-其他業(yè)務(wù)支出-營業(yè)費用-管理費用-財務(wù)費用 2、利潤總額=營業(yè)利潤+補貼收入＋營業(yè)外收入-營業(yè)外支出 3、凈利潤=利潤總額-所得稅 4、主營業(yè)務(wù)收入-主營業(yè)務(wù)成本-主營業(yè)務(wù)稅金及附加=主營業(yè)務(wù)利潤 主營業(yè)務(wù)利潤+其他業(yè)務(wù)利潤-銷售費用-管理費用-財務(wù)費用=營業(yè)利潤 營業(yè)利潤+投資收益+補貼收入+營業(yè)外收入-營業(yè)外支出=利潤總額 利潤總額-所得稅費用=凈利潤5、如果。以上有虧損的為“-”。凈利潤=總賬的本年利潤，累計凈利潤+年初未分配利潤=資產(chǎn)負債表中所有者權(quán)益的未分配利潤數(shù)。6、營業(yè)收入 減：營業(yè)成本營業(yè)稅金及附加營業(yè)費用管理費用財務(wù)費用資產(chǎn)減值損失 加：公允價值變動收益（損失以“—”號填列）投資收益（損失以“—”號填列） 7、營業(yè)利潤（虧損以“—”號填列） 加：營業(yè)外收入 減：營業(yè)外支出 8、利潤總額（虧損以“—”號填列） 減：所得稅 凈利潤（虧損以“—”號填列） 資產(chǎn)負債表Balance Sheet 項目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(庫存商品)Finished goods 待攤費用Prepaid and deferred expenses 待處理流動資產(chǎn)凈損失Unsettled G/L on current assets 一年內(nèi)到期的長期債權(quán)投資Long-term debenture investment falling due in a yaear 其他流動資產(chǎn)Other current assets 流動資產(chǎn)合計Total current assets 長期投資：Long-term investment： 其中:長期股權(quán)投資Including long term equity investment 長期債權(quán)投資Long term securities investment *合并價差I(lǐng)ncorporating price difference 長期投資合計Total long-term investment 固定資產(chǎn)原價Fixed assets-cost 減：累計折舊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Total tangible assets 無形資產(chǎn)Intangible assets 其中:土地使用權(quán)Including and use rights 遞延資產(chǎn)（長期待攤費用）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 其他長期資產(chǎn)Other long term assets 其中:特準儲備物資Among it:Specially approved reserving materials 無形及其他資產(chǎn)合計Total intangible assets and other assets 遞延稅款借項Deferred assets debits 資產(chǎn)總計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(庫存商品)Finished goods 待攤費用Prepaid and deferred expenses 待處理流動資產(chǎn)凈損失Unsettled G/L on current assets 一年內(nèi)到期的長期債權(quán)投資Long-term debenture investment falling due in a yaear 其他流動資產(chǎn)Other current assets 流動資產(chǎn)合計Total current assets 長期投資：Long-term investment： 其中:長期股權(quán)投資Including long term equity investment 長期債權(quán)投資Long term securities investment *合并價差I(lǐng)ncorporating price difference 長期投資合計Total long-term investment 固定資產(chǎn)原價Fixed assets-cost 減：累計折舊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Total tangible assets 無形資產(chǎn)Intangible assets 其中:土地使用權(quán)Including and use rights 遞延資產(chǎn)（長期待攤費用）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 其他長期資產(chǎn)Other long term assets 其中:特準儲備物資Among it:Specially approved reserving materials 無形及其他資產(chǎn)合計Total intangible assets and other assets 遞延稅款借項Deferred assets debits 資產(chǎn)總計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Welfare payable 應(yīng)付利潤(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)提費用Provision for expenses 預(yù)計負債Accrued liabilities 一年內(nèi)到期的長期負債Long term liabilities due within one year 其他流動負債Other current liabilities 流動負債合計Total current liabilities 長期借款Long-term loans payable 應(yīng)付債券Bonds payable 長期應(yīng)付款long-term accounts payable 專項應(yīng)付款Special accounts payable 其他長期負債Other long-term liabilities 其中:特準儲備資金Including:Special reserve fund 長期負債合計Total long term liabilities 遞延稅款貸項Deferred taxation credit 負債合計Total liabilities *少數(shù)股東權(quán)益Minority interests 實收資本(股本)Subscribed Capital 國家資本National capital 集體資本Collective capital 法人資本Legal person"s capital 其中:國有法人資本Including:State-owned legal person"s capital 集體法人資本Collective legal person"s capital 個人資本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 補充流動資本Supplermentary current capital *未確認的投資損失（以“-”號填列）Unaffirmed investment loss 未分配利潤Retained earnings 外幣報表折算差額Converted difference in Foreign Currency Statements 所有者權(quán)益合計Total shareholder"s equity 負債及所有者權(quán)益總計Total Liabilities&Equity 產(chǎn)品銷售收入Sales of products 其中：出口產(chǎn)品銷 售收入Including：Export sales 減：銷售折扣與折讓Less：Sales discount and allowances 產(chǎn)品銷售凈額Net sales of products 減：產(chǎn)品銷售稅金Less：Sales tax 產(chǎn)品銷售成本Cost of sales 其中：出口產(chǎn)品銷售成本Including：Cost of export sales 產(chǎn)品銷售毛利Gross profit on sales 減：銷售費用Less：Selling expenses 管理費用General and administrative expenses 財務(wù)費用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)品銷售利潤Profit on sales 加：其他業(yè)務(wù)利潤Add：profit from other operations 營業(yè)利潤Operating profit 加：投資收益Add：Income on investment 加：營業(yè)外收入Add：Non-operating income 減：營業(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 利潤總額Total profit 減：所得稅Less：Income tax 凈利潤Net profit