文档介绍：基础会计学基础会计学 Accounting Accounting Essentials Essentials 李素萍李素萍 E--mail :xjshzlsp@ 2011 2011 年年1 1月月 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 第五节利润及利润分配的核算 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 内容提示利润的构成及核算方法利润的构成及核算方法所得税的计算和核算所得税的计算和核算利润分配的法律规定及核算等内容利润分配的法律规定及核算等内容 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 通过核算,、核算任务利润总额利润总额净利润净利润年末未分配利润年末未分配利润 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. =主营业务收入+其他业务收入 =主营业务成本+其他业务成本 -营业成本-营业税金及附加-销售费用-管理费用-财务费用-资产减值损失+公允价值变动收益+投资收益二、利润的构成及其计算 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. =利润总额-所得税费用 =年初未分配利润+本年净利润-本年度已分配利润=本年度可供分配利润- 本年度已分配利润 =营业利润+营业外收入-营业外支出 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 营业利润=营业收入--营业成本营业税金及附加-销售费用-管理费用-财务费用+-投资收益利润(或亏损) 总额=营业利润+营业外收入-营业外支出=利润总额-所得税费用净利润 Evaluation only. Evaluation only. Created