Main business profit = main business income-main business cost
Total profit = main business profit-period expenses+investment income+non-operating income.
If the period fee is >; Investment income+non-operating income, then the main business profit is greater than the total profit, and vice versa.
I. Income from main business
Less: main business cost
Second, the main business profit
Less: Operating and management expenses (excluding depreciation and amortization)
devaluate
Amortization of long-term assets
financial expenses
Three. trading profit
Plus: Investment income
Non-operating income (net income from disposal of fixed assets)
Less: non-operating expenses
Fourth, the total profit.
Less: income tax (30%)
Verb (abbreviation of verb) net profit
Plus: undistributed profit at the beginning of the year
Profits available for distribution of intransitive verbs
Common stock dividend payable
Seven. undistributed profits