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利润是企业在一定会计期间的经营成果。对利润进行核算,可以及时反映企业在一定会计期间的经营业绩和获利能力,反映企业的投入产出效果和经济效益,有助于企业投资者和债权人据此进行盈利预测,作出正确的决策。 根据《企业会计制度》规定,“利润总额”是指营业利润加上?
Profit is the business results of a certain accounting period. The accounting of profits can reflect the business performance and profitability of the enterprise in a certain accounting period in time and reflect the input-output effect and economic benefit of the enterprise, which helps the investors and creditors of the enterprise to make the profit forecast accordingly and make the correct decision . According to “Accounting System for Business Enterprises”, “total profit” refers to operating profit plus?