濟(jì)南代理記賬公司：代理記賬時(shí)企業(yè)利潤(rùn)表應(yīng)該怎樣編制？

Jinan bookkeeping agency company: bookkeeping agency enterprise income statement should be how to prepare?
對(duì)于代理記賬來說，為了更快地編制企業(yè)的利潤(rùn)表，通常需要采用一定的編制技巧，今天就讓濟(jì)南代理記賬公司的專業(yè)會(huì)計(jì)人員為您介紹一下相關(guān)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(yíng)業(yè)收入為基礎(chǔ)，計(jì)算營(yíng)業(yè)利潤(rùn)。營(yíng)業(yè)利潤(rùn)＝營(yíng)業(yè)收入——營(yíng)業(yè)成本——營(yíng)業(yè)稅金及附加——銷售費(fèi)用——管理費(fèi)用——財(cái)務(wù)費(fèi)用——資產(chǎn)減值損失＋公允價(jià)值變動(dòng)收益（——公允價(jià)值變動(dòng)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(yíng)業(yè)利潤(rùn)為基礎(chǔ)，計(jì)算利潤(rùn)總額。利潤(rùn)總額＝營(yíng)業(yè)利潤(rùn)＋營(yíng)業(yè)外收入——營(yíng)業(yè)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(rùn)總額為基礎(chǔ)，計(jì)算凈利潤(rùn)。凈利潤(rùn)＝利潤(rùn)總額——所得稅費(fèi)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(rùn)（或凈虧損）為基礎(chǔ)，計(jì)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(rùn)（或凈虧損）和其他綜合收益為基礎(chǔ)，計(jì)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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