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商业企业计划利润的计算,也和工业企业一样,有直接计算法和分析法。由于商业有它本身的特点,在利润的计算方面与工业也不完全相同。商业利润的大小主要取决于销货额、流通费和税金的变化。商业企业的利润是由营业利润和营业外损益净额组成的,其计算公式如下:商品销售价一销售商品进货原价(或加工成本,包括加工税金)=进销差价(毛利)进销差价-商品流通费-税金=营业利润营业利润+营业外损益净额=利润总额现在我们简单地介绍计算商业企业计划利润的直
The calculation of the profit of a business enterprise’s plan, like that of an industrial company, has a direct calculation method and an analysis method. Since business has its own characteristics, it is not exactly the same as the industry in terms of profit calculation. The size of commercial profits depends mainly on changes in sales, circulation, and taxes. The profit of a commercial enterprise is composed of operating profit and net profit and loss from non-operating activities. The calculation formula is as follows: the sales price of a commodity, the original purchase price of a commodity for sale (or processing cost, including processing tax), and the difference between the sales price (margin) and the selling price - Commodity Circulation Fees - Taxes = Operating Profits Operating Profits + Net Non-operating Gains and Losses = Total Profits We will now briefly introduce the calculation of the profit of commercial enterprise plans.