金蝶软件利润表公式编制

项目本期金额（公式）

一、营业收入ACCT("6001","SY","",0,0,0,"")+A CCT("6051","SY","",0,0,0,"")

减：营业成本ACCT("6401","SY","",0,0,0,"")+A CCT("6402","SY","",0,0,0,"")

营业税金及附加ACCT("6403","SY","",0,0,0,"")

销售费用ACCT("6601","SY","",0,0,0,"") 管理费用ACCT("6602","SY","",0,0,0,"") 财务费用ACCT("6603","SY","",0,0,0,"") 资产减值损失ACCT("6701","SY","",0,0,0,"")

加：公允价值变动收益（损失以“-”号填列）ACCT("6101","SY","",0,0,0,"")

投资收益（损失以“-”号填列）ACCT("6111","SY","",0,0,0,"") 其中：对联营企业和合营企业的投资收

益二、营业利润（亏损以“-”号填列）B2-SUM(B3:B8)+B9+B10

加：营业外收入ACCT("6301","SY","",0,0,0,"") 减：营业外支出ACCT("6711","SY","",0,0,0,"") 其中：非流动资产处置损失

三、利润总额（亏损总额以“-”号填列）B12+B13-B14

减：所得税费用ACCT("6801","SY","",0,0,0,"")

四、净利润（净亏损以“-”号填列）B16-B17

五、每股收益：

（一）基本每股收益

（二）稀释每股收益

利润表