acca中利润表公式及资产负债表常见单词
摘要：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...
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
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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
