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【周周记（二）：财务会计学习（15）】

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Share interest, spread happiness, increase knowledge, leave a beautiful!

Dear, this is LearningYard New Academy.

Today, the editor brings you

"Weekly Journal (2): Financial Accounting Study (15)"

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收入 、费用和利润

Revenue, Expenses, and Profit

收入

Revenue

定义

Definition

收入是指企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入。例如，企业销售商品、提供劳务等活动所取得的经济利益流入。

Revenue refers to the total inflow of economic benefits formed in the ordinary activities of an enterprise, which leads to an increase in owners' equity and is unrelated to capital contributions by the owners. For example, the inflow of economic benefits obtained from activities such as the sale of goods and the provision of services.

确认条件

Recognition Criteria

企业与客户之间的合同同时满足下列条件时，企业应当在客户取得相关商品或服务控制权时确认收入。

An enterprise shall recognize revenue when the customer obtains control of the related goods or services under a contract that simultaneously meets the following conditions.

合同各方已批准该合同并承诺将履行各自义务。

The parties to the contract have approved it and committed to performing their respective obligations.

该合同明确了合同各方与所转让商品或提供服务相关的权利和义务。

The contract clearly defines the rights and obligations of the parties related to the transfer of goods or provision of services.

该合同有明确的与所转让商品或提供服务相关的支付条款。

The contract has clear payment terms related to the transfer of goods or provision of services.

该合同具有商业实质，即履行该合同将改变企业未来现金流量的风险、时间分布或金额。

The contract has commercial substance, meaning that its fulfillment will change the risk, timing, or amount of the enterprise's future cash flows.

企业因向客户转让商品或提供服务而有权取得的对价很可能收回。

The consideration to which the enterprise is entitled for transferring goods or providing services to the customer is likely to be recovered.

分类

Classification

按性质不同，可分为销售商品收入、提供劳务收入和让渡资产使用权收入。

Depending on the nature, revenue can be classified into revenue from the sale of goods, revenue from the provision of services, and revenue from the granting of asset usage rights.

费用

Expenses

定义

Definition

费用是指企业在日常活动中发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的总流出。比如企业的原材料采购成本、员工薪酬、租金等支出。

Expenses refer to the total outflow of economic benefits occurring in the ordinary activities of an enterprise, which leads to a decrease in owners' equity and is unrelated to Profit distributions to the owners. For example, the enterprise's expenditures on raw material purchases, employee compensation, and rent.

确认条件

Recognition Criteria

与费用相关的经济利益应当很可能流出企业。

The economic benefits related to the expenses should be likely to flow out of the enterprise.

经济利益流出企业的结果会导致资产的减少或者负债的增加。

The outflow of economic benefits from the enterprise will result in a decrease in assets or an increase in liabilities.

经济利益的流出额能够可靠计量。

The amount of the outflow of economic benefits can be reliably measured.

分类

Classification

营业成本

Cost of Revenue

包括主营业务成本和其他业务成本。主营业务成本是指企业销售商品、提供服务时发生的成本；其他业务成本包括销售材料的成本、出租固定资产的折旧额、出租无形资产的摊销额等。

This includes the cost of main business operations and other business costs. The cost of main business operations refers to the costs incurred by the enterprise in the sale of goods and the provision of services; other business costs include the cost of selling materials, the depreciation of leased fixed assets, the amortization of leased intangible assets, etc.

期间费用

Period Expenses

包括销售费用、管理费用和财务费用。销售费用是指与销售商品活动有关的费用，如包装费、广告费等；管理费用是指企业为组织和管理生产经营发生的各种费用，如工会经费、业务招待费等；财务费用是指企业为筹集生产经营所需资金而发生的筹资费用，如利息支出、现金折扣等。

These include selling expenses, administrative expenses, and financial expenses. Selling expenses refer to costs related to the sale of goods, such as packaging and advertising fees; administrative expenses refer to various costs incurred by the enterprise in organizing and managing production and operations, such as trade union funds and business entertainment expenses; financial expenses refer to financing costs incurred by the enterprise in raising funds needed for production and operations, such as interest expenses and cash discounts.

利润

Profit

定义

Definition

利润是指企业在一定会计期间的经营成果，是业绩考核的重要指标。

Profit refers to the operating results of an enterprise during a specific accounting period and is an important indicator for performance evaluation.

来源构成

Composition of Sources

利润包括收入减去费用后的净额、直接计入当期利润的利得和损失等。其中，收入减去费用后的净额反映企业日常活动的业绩，直接计入当期利润的利得和损失反映企业非日常活动的业绩。

Profit includes the net amount after deducting expenses from revenue, gains and losses directly recorded in current period profit, etc. The net amount after deducting expenses from revenue reflects the performance of the enterprise's routine activities, while gains and losses directly recorded in current period profit reflect the performance of non-routine activities.

主要计算公式

Main Calculation Formulas

营业利润

Operating Profit

营业利润＝营业收入－营业成本－税金及附加－销售费用－管理费用－研发费用－财务费用－资产减值损失－信用减值损失 + 其他收益 + 投资收益（－投资损失）+ 净敞口套期收益（－净敞口套期损失）+ 公允价值变动收益（－公允价值变动损失）+ 资产处置收益（－资产处置损失）

Operating Profit = Operating Revenue - Cost of Revenue - Taxes and Surcharges - Selling Expenses - Administrative Expenses - Research and Development Expenses - Financial Expenses - Asset Impairment Loss - Credit Impairment Loss + Other Income + Investment Income ( - Investment Loss ) + Net Open Hedge Gains ( - Net Open Hedge Losses ) + Fair Value Changes Gains ( - Fair Value Changes Losses ) + Asset Disposal Gains ( - Asset Disposal Losses )

利润总额

Total Profit

利润总额＝营业利润 + 营业外收入－营业外支出

Total Profit = Operating Profit + Non-operating Income - Non-operating Expenses

净利润

Net Profit

净利润＝利润总额－所得税费用

Net Profit = Total Profit - Income Tax Expense

利润表就是反映企业在一定会计期间经营成果的财务报表，它根据“收入－费用＝利润”的基本关系来编制，具体内容取决于收入、费用、利润等会计要素及其内容。通过利润表，可以全面揭示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。

The income statement is a financial statement that reflects the operating results of an enterprise during a specific accounting period. It is prepared based on the basic relationship of "revenue - expenses = profit," and its specific content depends on the accounting elements of revenue, expenses, profit, and their contents. Through the income statement, the various revenues realized, the various costs and expenses incurred, and the profits realized or losses incurred by the enterprise during a specific period can be fully disclosed.

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翻译：kimi

来源：LearningYard学苑