利润表是反映企业一定会计期间（如月度、季度、半年度或年度）生产经营成果的会计报表。它全面揭示了企业在某一特定时期实现的各种收入、发生的各种费用、成本或支出，以及企业实现的利润或发生的亏损情况。利润表计算公式如下：

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　　1、营业利润=主营业务收入-主营业务成本-主营业务税金及附加＋其他业务收入-其他业务支出-营业费用-管理费用-财务费用

　　2、利润总额=营业利润+补贴收入＋营业外收入-营业外支出

　　3、净利润=利润总额-所得税

　　4、主营业务收入-主营业务成本-主营业务税金及附加=主营业务利润

　　主营业务利润+其他业务利润-销售费用-管理费用-财务费用=营业利润

　　营业利润+投资收益+补贴收入+营业外收入-营业外支出=利润总额

　　利润总额-所得税费用=净利润

　　5、如果。以上有亏损的为“-”。

　　净利润=总账的本年利润，

　　累计净利润+年初未分配利润=资产负债表中所有者权益的未分配利润数。

　　6、营业收入

　　减：营业成本营业税金及附加营业费用管理费用财务费用资产减值损失

　　加：公允价值变动收益（损失以“—”号填列）投资收益（损失以“—”号填列）

　　7、营业利润（亏损以“—”号填列）

　　加：营业外收入

　　减：营业外支出

　　8、利润总额（亏损以“—”号填列）

　　减：所得税

　　净利润（亏损以“—”号填列）

　　资产负债表Balance Sheet

　　项目ITEM

　　货币资金Cash

　　短期投资Short term investments

　　应收票据Notes receivable

　　应收股利Dividend receivable

　　应收利息Interest receivable

　　应收帐款Accounts receivable

　　其他应收款Other receivables

　　预付帐款Accounts prepaid

　　期货保证金Future guarantee

　　应收补贴款Allowance receivable

　　应收出口退税Export drawback receivable

　　存货Inventories

　　其中：原材料Including:Raw materials

　　产成品(库存商品)Finished goods

　　待摊费用Prepaid and deferred expenses

　　待处理流动资产净损失Unsettled G/L on current assets

　　一年内到期的长期债权投资Long-term debenture investment falling due in a yaear

　　其他流动资产Other current assets

　　流动资产合计Total current assets

　　长期投资：Long-term investment：

　　其中:长期股权投资Including long term equity investment

　　长期债权投资Long term securities investment

　　*合并价差Incorporating price difference

　　长期投资合计Total long-term investment

　　固定资产原价Fixed assets-cost

　　减：累计折旧Less:Accumulated Dpreciation

　　固定资产净值Fixed assets-net value

　　减：固定资产减值准备Less:Impairment of fixed assets

　　固定资产净额Net value of fixed assets

　　固定资产清理Disposal of fixed assets

　　工程物资Project material

　　在建工程Construction in Progress

　　待处理固定资产净损失Unsettled G/L on fixed assets

　　固定资产合计Total tangible assets

　　无形资产Intangible assets

　　其中:土地使用权Including and use rights

　　递延资产（长期待摊费用）Deferred assets

　　其中:固定资产修理Including:Fixed assets repair

　　固定资产改良支出Improvement expenditure of fixed assets

　　其他长期资产Other long term assets

　　其中:特准储备物资Among it:Specially approved reserving materials

　　无形及其他资产合计Total intangible assets and other assets

　　递延税款借项Deferred assets debits

　　资产总计Total Assets

　　货币资金Cash

　　短期投资Short term investments

　　应收票据Notes receivable

　　应收股利Dividend receivable

　　应收利息Interest receivable

　　应收帐款Accounts receivable

　　其他应收款Other receivables

　　预付帐款Accounts prepaid

　　期货保证金Future guarantee

　　应收补贴款Allowance receivable

　　应收出口退税Export drawback receivable

　　存货Inventories

　　其中：原材料Including:Raw materials

　　产成品(库存商品)Finished goods

　　待摊费用Prepaid and deferred expenses

　　待处理流动资产净损失Unsettled G/L on current assets

　　一年内到期的长期债权投资Long-term debenture investment falling due in a yaear

　　其他流动资产Other current assets

　　流动资产合计Total current assets

　　长期投资：Long-term investment：

　　其中:长期股权投资Including long term equity investment

　　长期债权投资Long term securities investment

　　*合并价差Incorporating price difference

　　长期投资合计Total long-term investment

　　固定资产原价Fixed assets-cost

　　减：累计折旧Less:Accumulated Dpreciation

　　固定资产净值Fixed assets-net value

　　减：固定资产减值准备Less:Impairment of fixed assets

　　固定资产净额Net value of fixed assets

　　固定资产清理Disposal of fixed assets

　　工程物资Project material

　　在建工程Construction in Progress

　　待处理固定资产净损失Unsettled G/L on fixed assets

　　固定资产合计Total tangible assets

　　无形资产Intangible assets

　　其中:土地使用权Including and use rights

　　递延资产（长期待摊费用）Deferred assets

　　其中:固定资产修理Including:Fixed assets repair

　　固定资产改良支出Improvement expenditure of fixed assets

　　其他长期资产Other long term assets

　　其中:特准储备物资Among it:Specially approved reserving materials

　　无形及其他资产合计Total intangible assets and other assets

　　递延税款借项Deferred assets debits

　　资产总计Total Assets

　　短期借款Short-term loans

　　应付票款Notes payable

　　应付帐款Accounts payab1e

　　预收帐款Advances from customers

　　应付工资Accrued payro1l

　　应付福利费Welfare payable

　　应付利润(股利)Profits payab1e

　　应交税金Taxes payable

　　其他应交款Other payable to government

　　其他应付款Other creditors

　　预提费用Provision for expenses

　　预计负债Accrued liabilities

　　一年内到期的长期负债Long term liabilities due within one year

　　其他流动负债Other current liabilities

　　流动负债合计Total current liabilities

　　长期借款Long-term loans payable

　　应付债券Bonds payable

　　长期应付款long-term accounts payable

　　专项应付款Special accounts payable

　　其他长期负债Other long-term liabilities

　　其中:特准储备资金Including:Special reserve fund

　　长期负债合计Total long term liabilities

　　递延税款贷项Deferred taxation credit

　　负债合计Total liabilities

　　*少数股东权益Minority interests

　　实收资本(股本)Subscribed Capital

　　国家资本National capital

　　集体资本Collective capital

　　法人资本Legal person"s capital

　　其中:国有法人资本Including:State-owned legal person"s capital

　　集体法人资本Collective legal person"s capital

　　个人资本Personal capital

　　外商资本Foreign businessmen"s capital

　　资本公积Capital surplus

　　盈余公积surplus reserve

　　其中:法定盈余公积Including:statutory surplus reserve

　　公益金public welfare fund

　　补充流动资本Supplermentary current capital

　　*未确认的投资损失（以“-”号填列）Unaffirmed investment loss

　　未分配利润Retained earnings

　　外币报表折算差额Converted difference in Foreign Currency Statements

　　所有者权益合计Total shareholder"s equity

　　负债及所有者权益总计Total Liabilities&Equity

　　产品销售收入Sales of products

　　其中：出口产品销

　　售收入Including：Export sales

　　减：销售折扣与折让Less：Sales discount and allowances

　　产品销售净额Net sales of products

　　减：产品销售税金Less：Sales tax

　　产品销售成本Cost of sales

　　其中：出口产品销售成本Including：Cost of export sales

　　产品销售毛利Gross profit on sales

　　减：销售费用Less：Selling expenses

　　管理费用General and administrative expenses

　　财务费用Financial expenses

　　其中：利息支出(减利息收入)Including：Interest expenses(minusinterest ihcome)

　　汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)

　　产品销售利润Profit on sales

　　加：其他业务利润Add：profit from other operations

　　营业利润Operating profit

　　加：投资收益Add：Income on investment

　　加：营业外收入Add：Non-operating income

　　减：营业外支出Less：Non-operating expenses

　　加：以前年度损益调整Add：adjustment of loss and gain for previous years

　　利润总额Total profit

　　减：所得税Less：Income tax

　　净利润Net profit