论文部分内容阅读
利润是将报告期内业已发生的经济事项所产生的各项收入和各项费用(或成本)两相抵减的结果。它是衡量和评价企业一定时期所实现成果的重要指标;它还是企业缴纳所得税和进行其它利润分配的重要依据。本文主要论述利润的基本涵义、利润的确定以及会计利润和应税利润等问题。
Profit is the result of offsetting various revenues and expenses (or costs) generated from economic events that have occurred during the reporting period. It is an important indicator to measure and evaluate the achievements of a company in a certain period of time; it is also an important basis for enterprises to pay income tax and other profit distribution. This article mainly discusses the basic meaning of profits, the determination of profits, accounting profits and taxable profits.