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在以上四讲中,我们讲述了工业企业的资金报表和成本报表的编制和分析。现在讲述利润报表的编制和分析。工业企业的利润报表包括利润表(月报)和产品销售利润明细表(年报)。利润表的结构和编制利润表是反映企业在一定时期内利润(或亏损)的实现和分配(或弥补)情况的报表。利用该表可以分析利润增减变动的原因,考核利润(或亏损)计划的完成情况。该表也是资金平衡表未交利润净额项目的补充说明。该表(格式如下)分为基本部分和补充资料两部分,都应填列本月数(本例略)和本年累计数。
In the above four lectures, we talked about the preparation and analysis of financial statements and cost statements of industrial enterprises. Now about the compilation and analysis of profit statements. Profit statements for industrial enterprises include income statement (monthly report) and product sales profit statement (annual report). The structure and compilation of income statement The income statement is a statement that reflects the realization and distribution (or make up) of profits (or losses) of an enterprise over a certain period of time. The use of the table can analyze the reasons for changes in profits, assess the completion of the profit (or loss) plan. This table is also a supplement to the item of net unlisted profits on the financial balance sheet. The table (in the format below) is divided into two parts, the basic part and the supplementary information, and the number of the current month (in this case) and the current year’s accumulated number should be filled in.