How to prepare an asset income statement?
1. Prepare accounting vouchers based on original vouchers, register the general ledger and subsidiary accounts, and conduct account verification, account fact verification and accounting verification.
2. Under the premise of ensuring that all accounting business is accounted for, prepare a trial balance sheet, check the correctness of accounting accounts, and prepare for the preparation of accounting statements.
3. Calculate and fill in each item of the income statement based on the balance of the profit and loss account in the trial balance sheet and the balance of the relevant detailed accounts.
4. Calculate operating profit. It is based on operating income, minus operating costs, business taxes and surcharges, sales expenses, administrative expenses, financial expenses, and asset impairment losses, plus gains from changes in fair value (minus fair value gains and losses) and investment income (minus investment losses) to calculate operating profit.
5. Calculate the total profit. It is based on operating profit, plus non-operating income, subtracting non-operating expenses, to calculate the total profit.
6. Calculate net profit (or net loss). Net profit is calculated based on total profit, minus income tax expenses.
4. Check the completeness and correctness of the income statement, including whether the header part is complete, whether each item is correctly filled in, and whether the calculation of various profits is correct.
5. Relevant personnel sign and seal.
In daily work and study, SUM is an extremely widely used function and can be learned as an entry-level function. Therefore, overall, the SUM function is not difficult but has a wide range of applications. But don’t underestimate SUM just because it is simple. It also has some little-known tricks! 1. Cumulative sum as shown below, which is the sales performance of a certain company every day and requires the calculation of the daily cumulative amount.
For example, enter the formula in cell D2: =SUM(C$2:C2), press the Enter key to complete and fill downwards.
Note: At this time, C$2 must lock the row mark, so that a reference area from the second row to the downward row will be generated during the pull-down process.
2:Sum with qualified cells
The sum of merged cells has always been a troublesome problem for novices.
Select the cell range D2:D13, and then enter the formula in the formula editing bar: =SUM(C2:C13)-SUM(D3:D14), and then press Finish. Note: Be sure to pay attention to the area range of the second SUM function. Misplaced, otherwise an error will be reported.
3: Sum of cells with subtotals
How to sum cells with subtotals? In cell C9, enter the formula: =SUM(C2:C8)/2 and press Enter to complete.
The process of subtotaling and summing are used here to repeatedly calculate the above data, so dividing by 2 can get a non-repeating result, which is exactly the desired result.Recommended by the editor of Huajun Software Park
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