Instruction
1
Calculate the sum of operating income and expenses, which reflect the receipts and payments of the enterprise, which are caused by business, industrial and financial transactions during the reporting period. Operating revenue revenue includes revenue from sales, the receipt of rental payments, interest on deposits and issued by the loan, fee and other receipts. Costs are characterized by cost of production, company management, taxes, interest payments on loans, sale of goods, etc.
2
Determine the amount nerealizovannyi income and expenses of the company. These include: the paid and received fines, penalties and other economic sanctions; interest and income derived from amounts held on Deposit and current accounts; exchange rate differences; written off receivables and payables; losses from natural disasters; litigation costs; profit and losses of previous years and so on.
3
Make nerealizovannyi and operating income and expenses in the appropriate lines 060, 070, 080, 090 and 100 of income statement and loss statement form number 2.
4
Calculate the profit or loss of the enterprise, received during the reporting period. Complete this report form # 2. In line 029, specify the gross revenue equal to the sum of the values specified on the credit score of 90.1 Revenue minus taxes, excise taxes, customs duties and the cost of goods sold. In line 030 made commercial enterprise costs, line 040 – management. After that, line 050 indicates the amount of the profit from sales, which is equal to the string 029 net of lines 030 and 040.
5
Find the profit before tax and enter the result in line 140 of the report. This requires the value of the string 050 to add a line 060, 080 and 090 and subtract lines 070 and 100.