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新的《房地产开发企业会计制度》的损益表,是按下式排列的。一、经营收入减:经营成表销售费用经营现金及附加二、经营利润加:其它业务利润减:管理费用财务费用三、经营利润加:投资收益营业外收入减:营业外支出四、利润总额上述格式中,二、三两项都为“经营利润”,实际上两者含义不同。前者相当于主营业务的毛利润,后者才是编制单位全部经营利润。这种排列方式,一是给实际工作带来不便,不能准确回答“经营利润”究竟是多少;二是容易
The income statement of the new “Accounting System for Real Estate Development Enterprises” is arranged as follows. I. Operating income minus: operating as table sales expenses Operating cash and surcharges II. Operating profit plus: Other business profits less: Administrative expenses Financial expenses III. Operating profit plus: Investment income Non-operating income less: Non-operating expenses IV. Total profit In the above format, the second and third terms are all “operating profits”. In fact, the two have different meanings. The former is equivalent to the gross profit of the main business, and the latter is the total operating profit of the organization. In this arrangement, the first is to bring inconvenience to the actual work, and it is impossible to accurately answer how much “operating profit” is; second, it is easy.