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企业利润总额是按《企业财务通则》和《企业会计准则》以及有关财务会计制度计算出来的,故又称为会计上的利润额。它反映企业在一定期间内实现的经营成果,是衡量企业经济效益的综合指标。企业利润包括销售利润、投资净收益、营业外收支净额。以工业企业为例,其计算公式如下:利润总额=销售利润+投资净收益+营业外收入-营业外支出其中:销售利润=产品销售利润+其他销售利润-管理费用-财务费用产品销售利润=产品销售收入-产品销售成本
Total corporate profits are calculated in accordance with the “General Principles of Corporate Finance” and “Accounting Standards for Business Enterprises” and related financial accounting systems, and are also referred to as accounting profits. It reflects the operating results achieved by a company within a certain period and is a comprehensive indicator of the economic efficiency of the company. Corporate profits include sales profits, net investment income, and net non-operating income. Taking an industrial enterprise as an example, the formula is as follows: Total profit = Sales profit + Net investment income + Non-operating income - Non-operating expenses where: Sales profit = Product sales profit + Other sales profit - Management expenses - Financial expenses Product sales profit = Product Sales Revenue - Product Cost of Sales