Compilation of income statement
The income statement is a statement that reflects the operating results of an enterprise in a certain period. The income statement, like the balance sheet, is divided into two columns, the left column is divided into the number of this month and the cumulative number, and the right column is supplementary information, which is also divided into the number of this month and the cumulative number. The income statement is 0 at the beginning of the year, and the actual number of this month is filled in this month. The cumulative amount of this year is the total number of this month plus the number of months. Note: main business profit = main business income-main business cost-operating expenses-operating expenses tax. Operating profit = main business profit-management expenses-financial expenses. Net profit = operating profit+non-operating income-non-operating expenses-income tax. The right column of the income statement is filled in according to the actual situation (supplementary materials).
Description of income statement account:
1. Main business income: reflects all the income obtained by the enterprise from its main business.
2. Main business cost: reflects the actual cost incurred by the enterprise in operating its main business.
3. Main business taxes and surcharges: reflect the business tax, consumption tax, urban construction tax and education surcharge that the enterprise should bear when operating the main business.
4. Operating expenses: reflect the expenses incurred by commodity circulation enterprises in the process of selling and purchasing commodities.
5. Management expenses: reflect the management expenses incurred by the enterprise.
6. Financial expenses: reflect the financial expenses incurred by the enterprise.
7. Non-operating income and non-operating expenses: reflect the income and expenses that are not directly related to the production and operation of the enterprise.
8. Total profit: It reflects the total profit realized by the enterprise. If the loss is shown in the following way-.
9. Income tax: reflects the income tax deducted by the enterprise from the current profit and loss according to regulations.
10. net profit: reflects the net profit realized by the enterprise. The loss is-.
Description of balance sheet account:
1. Monetary fund: reflects the total amount of cash on hand, deposits in bank settlement accounts, bank drafts, credit cards, etc.
2. Short-term investment: it reflects all kinds of other investments that can be realized at any time and are ready to be realized, and the holding time shall not exceed 1 year.
3. Notes receivable: Notes receivable that reflect the unearned receipts received by the enterprise and have not been discounted to the bank.
4. Accounts receivable: reflect all kinds of money that enterprises should collect from purchasing units for selling goods and providing services, minus the net amount after provision for bad debts. If there is a credit balance in the detailed accounts receivable account at the end of the period, the accounts receivable account should be filled in in advance.
5. Other receivables: reflect the receivables and temporary payments of enterprises to other units and individuals.
6. Prepaid account: it reflects the amount paid by the enterprise to the supplier in advance.
7. Inventory: it reflects the net change value of goods in stock, in-transit inventory and processed inventory at the end of the period.
8. Prepaid expenses: reflect the expenses that have been paid by the enterprise but are expected to be amortized in future.
9. Fixed assets and accumulated depreciation: reflect the fixed assets and accumulated depreciation of the enterprise.
10. Construction in progress: reflects the actual expenditure of various engineering materials that have not been used in various projects of the enterprise at the end of the period.
1 1. Intangible assets: reflect the recoverable amount of intangible assets at the end of the period.
12. Short-term loan: it reflects the loan that the enterprise has borrowed for more than one year and has not returned.
13. Accounts payable: it reflects the amount that an enterprise should pay to suppliers for purchasing materials, commodities and accepting labor services. For example, the debit balance at the end of the "Accounts Payable" detail account should be filled in the "Prepaid Account" account.
14. Accounts received in advance: it reflects the accounts of enterprises purchasing in advance and purchasing units. For example, if there is a credit in the detailed account of accounts receivable, it should be filled in this account.
15. Payable wages: reflect the unpaid wages payable by the enterprise.
16. Welfare expenses payable: reflects the ending balance of welfare expenses withdrawn by the enterprise.
17. Taxes payable: reflect all kinds of taxes not paid, overpaid or underpaid by enterprises at the end of the period.
18. Other payables: reflect the payables of enterprises except taxes.
19. Other payables; Reflect all kinds of funds payable and temporarily received by enterprises from other units and individuals.
20. Accrued expenses: reflect the expenses that have been accrued and included in the cost of the enterprise but have not been paid.
2 1. Paid-in capital: reflects the total amount of capital actually invested by all investors in the enterprise.
22. Capital reserve: reflects the ending balance of enterprise capital reserve.
23. Undistributed profit: reflects the undistributed profit of the enterprise. This course is filled in according to this year's profit and profit distribution balance.
The main business cost does not need to be divided by 1.03. The current month is the current month, and the accumulated amount of this year is the accumulated amount of each month.