Answer: The surcharge for education in line 10 of the income statement does not include the surcharge for local education. Only refers to the data attached to the education fee.

In the income statement of the new standard, the main business tax and surcharge are changed to business tax and surcharge, and the business tax, business tax, urban construction tax and education fee related to the main business and other businesses are added to this account, so it is correct to fill in the form directly according to the amount of "business tax and surcharge".

Additional time to provide urban construction tax and education fees

Borrow: taxes and surcharges

Loan: taxes payable-urban construction tax payable

Loan: tax payable-surcharge for education payable

When carrying forward this year's profit at the end of the month

Debit: this year's profit

Credits: taxes and surcharges

Therefore, at the end of the month, the urban construction tax and education surcharge should be carried forward to the debit of this year's profit, not directly through the subjects of "tax payable-urban construction tax payable" and "tax payable-education surcharge payable", but through the subjects of "tax and surcharge".

The cross-reference relationship between other comprehensive income in the balance sheet and the income statement is 1, and the initial number of other comprehensive income in the balance sheet+the after-tax net income of other comprehensive income in the income statement attributed to the parent company = the final number of other comprehensive income in the balance sheet.

2. The after-tax net amount of other comprehensive income in the income statement = the after-tax net amount of other comprehensive income attributable to the parent company+the after-tax net amount of other comprehensive income attributable to minority shareholders.

At present, in the disclosure formats of Shanghai Stock Exchange, Shenzhen Stock Exchange and document 15, the net after-tax amount of other comprehensive income in the income statement has been increased by lines belonging to the parent company and minority shareholders.