The basic method of accounting profit calculation is to confirm the income of an enterprise in a certain accounting period according to realization principle, determine the expense cost in the same period according to the matching principle, and subtract the income from the related expense cost, which is the profit of the enterprise in this accounting period. Accounting profit is the result calculated according to accounting standards.
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What is the total profit?
Total profit refers to the final financial achievement achieved by an enterprise through its production and operation activities in a certain period of time, and is one of the components of its net income. The total profit and the total loss are symmetrical. The total profit of industrial enterprises is mainly composed of sales profit and non-operating net income and expenditure (non-operating expenses deducted from profits). The total profits of industrial enterprises are accounted for through the "profit" account. Sales profit and non-operating income shall be credited to this account, and resource tax and non-operating expenses shall be paid and debited to this account. For enterprises that pay resource tax according to regulations, the resource tax payable is also one of the components of total profits (deduction of profits).
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The total profit should be distributed between the state and enterprises according to regulations. Most of them are handed over to the state in the form of income tax, adjustment tax or profits, and a small part is left to enterprises to form various special funds. The difference between the credit amount of the profit account and the debit amount is the total profit. The secondary account of the profit account can be set according to product sales profit, other sales profit, non-operating income, non-operating expenditure and resource tax. Total profit = operating profit+non-operating income-non-operating expenditure.
What is the formula for calculating the total profit?
Operating profit = operating income-operating costs-taxes and surcharges-sales expenses-management expenses-financial expenses-asset impairment loss+fair value change income (or-fair value change loss)+investment income (or-investment loss).
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