1. "Undistributed profit" at the end of the period in the balance sheet = "net profit" in the income statement + "undistributed profit" at the beginning of the period in the balance sheet.
2. "Taxes payable" at the end of the balance sheet = value-added tax payable (VAT payable for the period according to the income statement) + urban construction tax and education surcharge payable (taxes payable for the period according to the income statement) + income tax payable (income tax payable for the period according to the income statement).
3, cash flow statement "cash received from the sale of goods and services" = profit and loss account "income from main business" + "other business income" + profit and loss account by the Taxes payable (VAT payable - output tax) calculated according to the income statement ("Income from main business" + "Other business income") + balance sheet ("Accounts receivable") "Accounts receivable" at the beginning of the period - "Accounts receivable" at the end of the period) + ("Notes receivable" at the beginning of the period - "Notes receivable" at the end of the period) + ("Advance receipts" at the beginning of the period - "Advance receipts" at the end of the period) + (VAT payable - sales tax) "Accounts Received in Advance" at the end of the period - "Accounts Received in Advance" at the beginning of the period) - "Bad Debt Allowance" for the current period.
4, the cash flow statement "dividends, bond interest received in cash" = income statement "investment income" in the current period - balance sheet "dividends receivable "Dividends receivable" in the balance sheet - the end of the period - the beginning of the period - "Interest receivable" end of the period - the beginning of the period.
5, cash flow statement "disposal or acquisition of fixed assets, intangible assets and other assets received or paid cash" = balance sheet "fixed assets" + "construction in progress "+" intangible assets "and other changes in other accounts (increased in the cash flow received, decreased in the cash flow paid).
Expanded Information
Precautions for Preparing the Income Statement
The Income Statement is prepared on the basis of the basic relationship of "Revenue-Expenses=Profit". There are two formats for the income statement proper: the single-step income statement and the multi-step income statement, and in China, the income statement uses the multi-step format.
1, calculate operating profit. Revenue from main business + other business income + investment income - cost of main business - other business costs - operating taxes and surcharges - selling expenses - administrative expenses - finance costs - asset impairment losses ± gain or loss on changes in fair value = operating profit.
2. Calculate the total profit. Operating profit + non-operating income - non-operating expenses = total profit.
3, calculate net profit (or net loss). Gross profit - income tax expense = net profit.
Baidu Encyclopedia-Accounting Statements