濟南代理記賬公司：代理記賬時企業利潤表應該怎樣編制？

Jinan bookkeeping agency company: bookkeeping agency enterprise income statement should be how to prepare?
對于代理記賬來說，為了更快地編制企業的利潤表，通常需要采用一定的編制技巧，今天就讓濟南代理記賬公司的專業會計人員為您介紹一下相關的技巧吧。
For bookkeeping agency, in order to prepare the enterprise's profit more quickly, usually requires a certain skill, jinan bookkeeping agency company accounting professionals today to just for you to introduce the relevant skills.
第一步，以營業收入為基礎，計算營業利潤。營業利潤＝營業收入——營業成本——營業稅金及附加——銷售費用——管理費用——財務費用——資產減值損失＋公允價值變動收益（——公允價值變動損失）＋投資收益（——投資損失）。
The first step, on the basis of operating income, operating profit calculation. Operating profit = operating income - operating cost, business taxes and additional sales expenses, management fees, financial expenses, gains on the changes in the fair value of the asset impairment loss + (- loss) on the changes in the fair value + investment income () - investment loss.
第二步，以營業利潤為基礎，計算利潤總額。利潤總額＝營業利潤＋營業外收入——營業外支出。
Second, based on the operating profit, profit total calculation. Profit total = operating profit + non-operating income - non-operating expenses.
第三步，以利潤總額為基礎，計算凈利潤。凈利潤＝利潤總額——所得稅費用。
The third step, on the basis of the total profit, net profit calculation. Net profit = total profits, income tax expenses.
第四步，以凈利潤（或凈虧損）為基礎，計算每股收益。
The fourth step, on the basis of the net income (or net loss), calculate the earnings per share.
第五步，以凈利潤（或凈虧損）和其他綜合收益為基礎，計算綜合收益總額。
Fifth, with net income (or net loss), and other comprehensive income as the foundation, calculate the total amount of comprehensive income.
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濟南代理記賬公司：http://www.irmblog.cn