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Unit Six The Calculation of Profit Learning goals  1. Understanding the concept of the profit  2. Getting to know the items of profit  3. Learning.

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Presentation on theme: "Unit Six The Calculation of Profit Learning goals  1. Understanding the concept of the profit  2. Getting to know the items of profit  3. Learning."— Presentation transcript:

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2 Unit Six The Calculation of Profit

3 Learning goals  1. Understanding the concept of the profit  2. Getting to know the items of profit  3. Learning to set profit account  4. Learning how to balance down the current year profit account and calculate business income tax

4 Case  After one month’s hard work, A Ming and A Hua have earned some money for their ice-cream.  A Hua: We earned a lot of money this month.  A Ming: Yes, that’s true. But you know that is a big expense for our material, labors, water and electric.  A Hua: Yes, we have worked for a month, now let’s account our bill, we can calculate how much we have earned.  A Ming: OK. Don’t make mistake. Let’s start.

5 理论知识 利润是企业在一定会计期间的经营成果,是 企业的收入减去有关的成本与费用后的差额。 如果收入大于成本费用为利润;反之为亏损。 它是衡量企业经济效益高低的一项重要指标。 利润包括营业利润、利润总额和净利润。 1. 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+ 投资收益。 2. 利润总额=营业利润+营业外收入-营业外 支出。 3. 净利润=利润总额-所得税。

6 理论知识 会计期末应将各收益类账户的余额转入 “ 本年利润 ” 账户的贷方,借记有关收入 类账户,贷记 “ 本年利润 ” 账户;然后将 计入当期损益的成本费用或支出类账户 的余额转入 “ 本年利润 ” 账户的借方,借 记 “ 本年利润 ” 账户,贷记各有关费用或 支出类账户。据此编制转账凭证,并登 记相关账户。

7 1.Earnings brought forward  Dr.: Income from main operations  Income from other operations  Non-operating income  Income from investment  Cr.: Profit

8 2. Cost and expenses brought forward  Dr.: Profit  Cr.: Operating costs  Sales tax and additional expense  Other operating expenses  Non-operating expenses  Sales expense  Overhead  Financial costs  Income tax

9 理论知识 企业应缴纳的所得税是根据企 业应纳税所得额的一定比例计 算的。 应纳税所得额=会计利润+纳 税调整增加额-纳税调整减少 额 当期所得税费用=应纳税所得 额 ×25 %

10 2. Pay tax  Dr.: Income tax  Cr.: Tax payable — income tax payable 1. Calculate the tax  Dr.: Tax payable — income tax payable  Cr.: Bank deposit

11 Accounting Terms 利润 所得税费用 利润总额 营业利润 净利润 应纳税所得额 Net Profit Gross Profit Taxes Payable Profit Business Profit Income Tax

12 Listen to the tape and fill in the following blanks  A Hua: Be sure to distinguish every kind of.  A Ming: we earned need to be calculated correctly. And then based on this, the income tax is paid.  A Hua: It seems that we can enjoy the reduced tax as we open the ice- cream shop now.  A Ming: Right, because we are.  A Hua: This should contribute to of the government for.  A Ming: So, we must do better. The nation supports us to start business and we need to make it better, bigger and stronger.  A Hua: When we earn more money, I also want to hire more employees to enlarge our business.  A Ming: I hope your dream can come true. But now, we need to be practical.  A Hua: You are right.  A Ming: Let’s work hard together to ensure our ice-cream shop well managed. profit Profits a mini-sized company the beneficial policies paying taxes

13 Multiple choice  1. How many kinds of revenue are there? A. The income for selling goods B. The income for offering service C. The income for transferring assets D. The income for selling fixed assets  2. Gross profit includes A. business income B. tax income C. non-operating income D. non-operating expenses

14 True or False  1. The income must be the increase in assets. ( )  2. The enterprise should confirm the revenue when handing the ownership evidence or the stuff to the opposite party. ( )


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