1. Operating income = main business income+other business income? Operating cost = main business cost+other business expenses? Other items = debit (expenditure) or credit (income) amount of each subject.
2. Operating profit = operating income-operating costs-operating taxes and surcharges-sales expenses-management expenses-financial expenses-asset impairment loss+net income from changes in fair value+net income from investment (+other operating costs).
3. Total profit = operating profit+non-operating income-non-operating expenditure? 4) Net profit = total profit-income tax expense?
Extended data:
Asset calculation formula:
1, monetary fund = cash+bank deposit+other monetary funds.
2. Trading financial assets = trading financial assets.
3. Notes receivable = Notes receivable-bad debt reserve
4. Accounts receivable = accounts receivable+accounts received in advance-bad debt reserve
5. Prepayment = Prepayment+Accounts Payable-Bad Debt Reserve
6. Interest receivable = interest receivable-bad debt provision
7. Dividends receivable = Dividends receivable-bad debt reserve
8. Other receivables = Other receivables-bad debt provision
9. "Inventory = material procurement+goods+products in process+semi-finished products+packaging materials+low-value consumables+goods on consignment, etc."
Inventory = materials+raw materials+packaging materials and low-value consumables+inventory goods+turnover materials+processing materials+consignment goods+production costs, etc. -Inventory depreciation reserve+material cost difference+commodity purchase and sale price difference.
10. Total current assets = monetary funds+transactional financial assets+notes receivable+accounts receivable+prepayments+interest receivable+dividends receivable+other receivables+inventory+non-current assets due within one year+other current assets.
12, available-for-sale assets = available-for-sale assets-impairment reserve for available-for-sale assets
13, held-to-maturity investment = held-to-maturity investment-impairment reserve for held-to-maturity investment assets
14, long-term receivables = long-term receivables-bad debt provision
15, long-term equity investment = long-term equity investment-impairment reserve for long-term equity investment
16, investment real estate = investment real estate-accumulated depreciation (amortization) of investment real estate-investment real estate impairment reserve.
17, fixed assets = fixed real estate-accumulated depreciation-fixed assets impairment reserve
18, construction in progress = construction in progress-impairment provision for construction in progress
19, engineering materials = engineering materials.
20. Fixed assets liquidation = fixed assets liquidation.
2 1, productive biological assets = productive biological real estate-accumulated depreciation of productive biological assets-provision for impairment of productive biological assets
22. Oil and gas assets = oil and gas real estate-accumulated depreciation-provision for impairment of oil and gas assets
23. Intangible assets = intangible real estate-accumulated amortization-provision for impairment of intangible assets
24. Development expenditure = R&D expenditure-capitalized expenditure
25. Goodwill = Goodwill-Goodwill impairment reserve
26. Long-term prepaid expenses = long-term prepaid expenses (minus amortization within one year)
27. Deferred income tax assets = deferred income tax assets
28 other non-current assets = other non-current assets
29. Total non-current assets = available-for-sale assets+held-to-maturity investment+long-term receivables+long-term equity investment+investment real estate+fixed assets+projects under construction+engineering materials+fixed assets clearing+productive biological assets+oil and gas assets+intangible assets+development expenses+goodwill+long-term deferred expenses+deferred income tax assets+other non-current assets.
Total assets = total current assets+total non-current assets.