济南代理记账公司：代理记账时企业利润表应该怎样编制？
Jinan bookkeeping agency company: bookkeeping agency enterprise income statement should be how to prepare?
对于代理记账来说，为了更快地编制企业的利润表，通常需要采用一定的编制技巧，今天就让济南代理记账公司的专业会计人员为您介绍一下相关的技巧吧。
For bookkeeping agency, in order to prepare the enterprise's profit more quickly, usually requires a certain skill, jinan bookkeeping agency company accounting professionals today to just for you to introduce the relevant skills.
第一步，以营业收入为基础，计算营业利润。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——资产减值损失＋公允价值变动收益（——公允价值变动损失）＋投资收益（——投资损失）。
The first step, on the basis of operating income, operating profit calculation. Operating profit = operating income - operating cost, business taxes and additional sales expenses, management fees, financial expenses, gains on the changes in the fair value of the asset impairment loss + (- loss) on the changes in the fair value + investment income () - investment loss.
第二步，以营业利润为基础，计算利润总额。利润总额＝营业利润＋营业外收入——营业外支出。
Second, based on the operating profit, profit total calculation. Profit total = operating profit + non-operating income - non-operating expenses.
第三步，以利润总额为基础，计算净利润。净利润＝利润总额——所得税费用。
The third step, on the basis of the total profit, net profit calculation. Net profit = total profits, income tax expenses.
第四步，以净利润（或净亏损）为基础，计算每股收益。
The fourth step, on the basis of the net income (or net loss), calculate the earnings per share.
第五步，以净利润（或净亏损）和其他综合收益为基础，计算综合收益总额。
Fifth, with net income (or net loss), and other comprehensive income as the foundation, calculate the total amount of comprehensive income.
更多关于济南代理记账公司的内容欢迎您多多关注我们的网站，如果想要更进一步地了解关于代理记账的信息，也欢迎您电话联系我们。
More about bookkeeping agency company jinan welcome attention to our website, if you want to know further information about bookkeeping agency, also welcome you to contact us.
济南代理记账公司：http://www.jnqqjz.com
