、成本或支出，以及企業實現的利潤或發生的虧損情況。利潤表計算公式如下：
百度網盤下載，自提，戳：ACCA資料新手指南+內部講義+解析音頻
1、營業利潤=主營業務收入-主營業務成本-主營業務稅金及附加＋其他業務收入-其他業務支出-營業費用-管理費用-財務費用 2、利潤總額=營業利潤+補貼收入＋營業外收入-營業外支出 3、凈利潤=利潤總額-所得稅 4、主營業務收入-主營業務成本-主營業務稅金及附加=主營業務利潤 主營業務利潤+其他業務利潤-銷售費用-管理費用-財務費用=營業利潤 營業利潤+投資收益+補貼收入+營業外收入-營業外支出=利潤總額 利潤總額-所得稅費用=凈利潤
5、如果。以上有虧損的為“-”。
凈利潤=總賬的本年利潤，
累計凈利潤+年初未分配利潤=資產負債表中所有者權益的未分配利潤數。
6、營業收入 減：營業成本營業稅金及附加營業費用管理費用財務費用資產減值損失 加：公允價值變動收益（損失以“—”號填列）投資收益（損失以“—”號填列） 7、營業利潤（虧損以“—”號填列） 加：營業外收入 減：營業外支出 8、利潤總額（虧損以“—”號填列） 減：所得稅 凈利潤（虧損以“—”號填列） 資產負債表Balance Sheet 項目ITEM 貨幣資金Cash 短期投資Short term investments 應收票據Notes receivable 應收股利Dividend receivable 應收利息Interest receivable 應收帳款Accounts receivable 其他應收款Other receivables 預付帳款Accounts prepaid 期貨保證金Future guarantee 應收補貼款Allowance receivable 應收出口退稅Export drawback receivable 存貨Inventories 其中：原材料Including:Raw materials 產成品(庫存商品)Finished goods 待攤費用Prepaid and deferred expenses 待處理流動資產凈損失Unsettled G/L on current assets 壹年內到期的長期債權投資Long-term debenture investment falling due in a yaear 其他流動資產Other current assets 流動資產合計Total current assets 長期投資：Long-term investment： 其中:長期股權投資Including long term equity investment 長期債權投資Long term securities investment *合並價差Incorporating price difference 長期投資合計Total long-term investment 固定資產原價Fixed assets-cost 減：累計折舊Less:Accumulated Dpreciation 固定資產凈值Fixed assets-net value 減：固定資產減值準備Less:Impairment of fixed assets 固定資產凈額Net value of fixed assets 固定資產清理Disposal of fixed assets 工程物資Project material 在建工程Construction in Progress 待處理固定資產凈損失Unsettled G/L on fixed assets 固定資產合計Total tangible assets 無形資產Intangible assets 其中:土地使用權Including and use rights 遞延資產（長期待攤費用）Deferred assets 其中:固定資產修理Including:Fixed assets repair 固定資產改良支出Improvement expenditure of fixed assets 其他長期資產Other long term assets 其中:特準儲備物資Among it:Specially approved reserving materials 無形及其他資產合計Total intangible assets and other assets 遞延稅款借項Deferred assets debits 資產總計Total Assets 貨幣資金Cash 短期投資Short term investments 應收票據Notes receivable 應收股利Dividend receivable 應收利息Interest receivable 應收帳款Accounts receivable 其他應收款Other receivables 預付帳款Accounts prepaid 期貨保證金Future guarantee 應收補貼款Allowance receivable 應收出口退稅Export drawback receivable 存貨Inventories 其中：原材料Including:Raw materials 產成品(庫存商品)Finished goods 待攤費用Prepaid and deferred expenses 待處理流動資產凈損失Unsettled G/L on current assets 壹年內到期的長期債權投資Long-term debenture investment falling due in a yaear 其他流動資產Other current assets 流動資產合計Total current assets 長期投資：Long-term investment： 其中:長期股權投資Including long term equity investment 長期債權投資Long term securities investment *合並價差Incorporating price difference 長期投資合計Total long-term investment 固定資產原價Fixed assets-cost 減：累計折舊Less:Accumulated Dpreciation 固定資產凈值Fixed assets-net value 減：固定資產減值準備Less:Impairment of fixed assets 固定資產凈額Net value of fixed assets 固定資產清理Disposal of fixed assets 工程物資Project material 在建工程Construction in Progress 待處理固定資產凈損失Unsettled G/L on fixed assets 固定資產合計Total tangible assets 無形資產Intangible assets 其中:土地使用權Including and use rights 遞延資產（長期待攤費用）Deferred assets 其中:固定資產修理Including:Fixed assets repair 固定資產改良支出Improvement expenditure of fixed assets 其他長期資產Other long term assets 其中:特準儲備物資Among it:Specially approved reserving materials 無形及其他資產合計Total intangible assets and other assets 遞延稅款借項Deferred assets debits 資產總計Total Assets 短期借款Short-term loans 應付票款Notes payable 應付帳款Accounts payab1e 預收帳款Advances from customers 應付工資Accrued payro1l 應付福利費Welfare payable 應付利潤(股利)Profits payab1e 應交稅金Taxes payable 其他應交款Other payable to government 其他應付款Other creditors 預提費用Provision for expenses 預計負債Accrued liabilities 壹年內到期的長期負債Long term liabilities due within one year 其他流動負債Other current liabilities 流動負債合計Total current liabilities 長期借款Long-term loans payable 應付債券Bonds payable 長期應付款long-term accounts payable 專項應付款Special accounts payable 其他長期負債Other long-term liabilities 其中:特準儲備資金Including:Special reserve fund 長期負債合計Total long term liabilities 遞延稅款貸項Deferred taxation credit 負債合計Total liabilities *少數股東權益Minority interests 實收資本(股本)Subscribed Capital 國家資本National capital 集體資本Collective capital 法人資本Legal person"s capital 其中:國有法人資本Including:State-owned legal person"s capital 集體法人資本Collective legal person"s capital 個人資本Personal capital 外商資本Foreign businessmen"s capital 資本公積Capital surplus 盈余公積surplus reserve 其中:法定盈余公積Including:statutory surplus reserve 公益金public welfare fund 補充流動資本Supplermentary current capital *未確認的投資損失（以“-”號填列）Unaffirmed investment loss 未分配利潤Retained earnings 外幣報表折算差額Converted difference in Foreign Currency Statements 所有者權益合計Total shareholder"s equity 負債及所有者權益總計Total Liabilities&Equity 產品銷售收入Sales of products 其中：出口產品銷 售收入Including：Export sales 減：銷售折扣與折讓Less：Sales discount and allowances 產品銷售凈額Net sales of products 減：產品銷售稅金Less：Sales tax 產品銷售成本Cost of sales 其中：出口產品銷售成本Including：Cost of export sales 產品銷售毛利Gross profit on sales 減：銷售費用Less：Selling expenses 管理費用General and administrative expenses 財務費用Financial expenses 其中：利息支出(減利息收入)Including：Interest expenses(minusinterest ihcome) 匯兌損失(減匯兌收益)Exchange losses(minus exchange gains) 產品銷售利潤Profit on sales 加：其他業務利潤Add：profit from other operations 營業利潤Operating profit 加：投資收益Add：Income on investment 加：營業外收入Add：Non-operating income 減：營業外支出Less：Non-operating expenses 加：以前年度損益調整Add：adjustment of loss and gain for previous years 利潤總額Total profit 減：所得稅Less：Income tax 凈利潤Net profit