(1) constitutes the elements of underwriting profit. Underwriting profit is based on insurance business income, after deducting related expenses (including related turnover tax) and reserve transfer difference.
(2) Elements of operating profit. Operating profit is based on underwriting profit, plus investment income, interest income, other income and exchange income, MINUS interest expenses and other expenses.
(3) the elements that make up the total profit. Total profit is based on operating profit, plus non-operating income, minus non-operating expenses.
(4) Elements that make up the net profit. Net profit is based on the total profit, and is included in the current profit and loss after deducting income tax expenses.
Basis and method for compiling the income statement The "number of this month" of each item in the income statement is mainly filled in according to the net amount of the profit and loss general ledger account, and its "cumulative number of this year" is filled in according to the cumulative net amount of each profit and loss general ledger account. Or according to the previous "cumulative number of this year", plus "number of this month".
1. The main content of financial accounting study is the accounting of industrial enterprises and commercial enterprises, and financial accounting and preparation of financial statements are carried out from the perspective of general enterprises and companies. Financial accounting studies accounting in the financial industry, including banks, securities companies and insurance companies. This kind of enterprise is special, so there are accounting subjects and reporting methods specially suitable for financial enterprises in the new accounting standards, and there are also financial accounting majors in universities. However, while studying financial accounting, you will generally test some relevant knowledge of financial accounting to reach the level of understanding. Generally speaking, the clients of these two accountants are different.
2. The main content of financial accounting study is the accounting of industrial enterprises and commercial enterprises, that is, financial accounting and preparation of financial statements from the perspective of general enterprises and companies. Financial accounting studies accounting in the financial industry, including banks, securities companies and insurance companies. This kind of enterprise is special, so there are accounting subjects and reporting methods specially suitable for financial enterprises in the new accounting standards, and there are also financial accounting majors in universities. However, while studying financial accounting, you will generally test some relevant knowledge of financial accounting to reach the level of understanding.
3. Financial accounting, also known as "external reporting accounting", refers to an economic management activity whose main goal is to provide investors, creditors and relevant government departments with economic interests with economic information such as financial status and profitability of enterprises through comprehensive and systematic accounting and supervision of the completed capital movement of enterprises. Financial accounting is financial enterprise accounting, because the cash flow is different, the accounting treatment is also different. Accounting methods, accounting vouchers, accounting books and financial accounting reports are the same.