利潤表是反映企業一定會計期間（如月度、季度、半年度或年度）生產經營成果的會計報表。它全面揭示了企業在某一特定時期實現的各種收入、發生的各種費用、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

　　一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

　　*合并價差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

　　一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

　　*合并價差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

　　一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