Instruction
1
In the accounting system the company uses the following profits: profit on sales, the realization, gross profit, profit before tax and net profit.
2
Profit from sales can be calculated by the formula PRODAZH = Pwal - CU - UR. Here Pval is gross profit, CU − commercial costs, the UR − administrative expenses.
3
We need a gross profit that can be calculated by the formula P Val = In - PSA, where the PSA − cost of sales and is revenue from sales of goods or services. The PSA includes only the costs associated directly with product sales. As can be seen from the first formula, distribution and administrative expenses are accounted for separately.
4
Let's calculate first the gross profit, then the profit from sales for example. The company during the quarter sold 300 products for the price of 50 thousand rubles apiece. The unit cost of production amounted to 25 thousand rubles. Administrative expenses in the reporting quarter amounted to 2 million 100 thousand rubles. Commercial costs amounted to 900 thousand rubles. We expect gross profit:

Pval=300*50 thousand rubles 300*25 thousand rubles. = 7 million 500 thousand rubles.
5
Using obtained in the previous step, the figure will calculate the profit from sales:

Prodag = 7 million 500 thousand rubles - 2 million 100 thousand rbl. and 900 thousand RUB = 4 million 500 thousand rubles.
6
After this, the company generates a profit before tax, which is calculated by the formula PDE = Sales + PD – PR where PD – other revenue and PR – other expenses.
7
Then calculated the net profit

Pcis = Don + IT -TNP - IT

In the last formula IT is a deferred tax asset, TNP – current tax on income, and this deferred tax liability.