Impact statement:
1, affecting net profit:
Non-operating income will have an important impact on the net profit of enterprises. Non-operating income is sometimes higher than the daily operating income of enterprises. In this case, non-operating income can have a positive impact on the net profit of enterprises. And enterprises can only rely on non-operating income to maintain profitability, which is unsustainable, because non-operating income is likely to be very unstable.
2. Impact on cash flow:
Non-operating income will also affect the cash flow of enterprises. Non-operating income is usually related to specific events, such as real estate sales and asset disposal, which are all one-off and unpredictable. Enterprises rely too much on non-operating income, which will lead to unstable cash flow.
3. Impact on business risk:
Non-operating income will also have an impact on the business risks of enterprises. Non-operating income is often related to unconventional business activities or transactions, so there may be certain risks and uncertainties in business activities or transactions.
If the enterprise relies too much on non-operating income, it will increase the business risk of the enterprise. Problems in these business activities or transactions may have a negative impact on their business performance.
Depreciation and depreciation provision of fixed assets:
Depreciation of fixed assets:
Depreciation of fixed assets refers to the value of fixed assets gradually lost in use and transferred to commodities or expenses, and it is also the consumption of common parts of fixed assets during the service life of enterprises due to the use of fixed assets in production and operation. Determining the depreciation range of fixed assets is the premise of depreciation accrual.
Fixed assets depreciation reserve:
Accounting standards stipulate that the cost of fixed assets that have reached the scheduled usable state but have not been settled and completed shall be determined according to the estimated value, and depreciation shall be accrued; After the final accounts of completion are processed, the original provisional valuation will be adjusted according to the actual cost, but there is no need to adjust the originally accrued depreciation.
The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Enterprise Income Tax of Telecom Enterprises (Caishui [2004] No.215) stipulates that if a telecom enterprise adjusts the value of fixed assets according to the actual final settlement value or finds that the original valuation is wrong, it shall make up for the depreciation that was undercharged in the previous year according to regulations and shall not deduct it in the supplementary year.