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二轻集体工业企业的年度利润表,是反映企业在年度内利润的实现和分配情况的报表。根据轻工业部(81)轻财字第75号《关于二轻集体所有制工业企业会计制度补充规定的通知》,对该表的编制方法作些说明。一、年度利润表中“本年累计数”栏的编制 (一)利润计算部分的编制: 1.“产品销售收入”(2行)反映企业产成品、门市部商品、自制半成品和工业性作业等商品产品的销售收入。根据“销售”科目的“产品销售”、“门市部产品销售”、“加工修理服务”贷方发生额的合计数填列。 2.“门市部产品销售收入” (3行)反映企业自设门市部的自制产品和外购商品的销售收入。根据“销售”科目的“门市部产品销
The annual income statement of the second light industrial enterprise is a report reflecting the realization and distribution of profits of the enterprise in the year. According to the Notice of the Ministry of Light Industry (81) Light Finance Zi No. 75, Supplementary Provisions on the Accounting System for Industrial Enterprises under Second Light-Collective Ownership, the methods of compiling the table are described. First, the annual income statement And industrial operations and other products sales revenue. It is listed according to the total amount of ”product sales“, ”sales product“, ”processing and repair service“ credit of ”sales “ account. 2. ”Retail sales revenue “ (3 lines) Reflects the sales outlets of self-made products and purchased goods sales. According to ”sales “ subject ”salesroom product sales