What is trực tiếp bóng đá k+ Form B02-DN - income statement in Vietnam?
What isthe Form B02-DN - income statementin Vietnam?
Currently, trực tiếp bóng đá k+ income statement uses Form No. B02-DN issued along withCircular 200/2014/TT-BTC, structured as follows:
Download trực tiếp bóng đá k+ income statement form here:Download
What is trực tiếp bóng đá k+ Form B02-DN - income statement in Vietnam?(Image from Internet)
Vietnam: What does trực tiếp bóng đá k+ content and structure of trực tiếp bóng đá k+ Form B02-DN include?
Pursuant to Clause 1, Article 113 ofCircular 200/2014/TT-BTC, trực tiếp bóng đá k+ following regulations apply:
Guidelines for Preparing and Presenting trực tiếp bóng đá k+ income statement (Form No. B02-DN)
1. Content and structure of trực tiếp bóng đá k+ report:
a) trực tiếp bóng đá k+ income statement reflects trực tiếp bóng đá k+ status and results of business operations of trực tiếp bóng đá k+ enterprise, including results from core business activities as well as financial and other activities of trực tiếp bóng đá k+ enterprise.
When preparing a consolidated income statement between an enterprise and its subordinate unit without independent legal status, trực tiếp bóng đá k+ enterprise must exclude all revenue, income, and expenses arising from internal transactions.
b) trực tiếp bóng đá k+ income statement consists of 5 columns:
- Column 1: Report indicators;
- Column 2: Code of corresponding indicators;
- Column 3: Corresponding figures for these report indicators are described in trực tiếp bóng đá k+ Notes to Financial Statements;
- Column 4: Total amount incurred during trực tiếp bóng đá k+ reporting year;
- Column 5: Data of trực tiếp bóng đá k+ previous year (for comparison).
2. Basis for report preparation
- Based on trực tiếp bóng đá k+ income statement of trực tiếp bóng đá k+ previous year.
- Based on trực tiếp bóng đá k+ general and detailed accounting books during trực tiếp bóng đá k+ period used for accounts ranging from type 5 to type 9.
trực tiếp bóng đá k+ income statement reflects trực tiếp bóng đá k+ status and results of business operations of trực tiếp bóng đá k+ enterprise, including results from core business activities as well as financial and other activities of trực tiếp bóng đá k+ enterprise.
When preparing a consolidated income statement between an enterprise and its subordinate unit without independent legal status, trực tiếp bóng đá k+ enterprise must exclude all revenue, income, and expenses arising from internal transactions.
trực tiếp bóng đá k+ income statement consists of 5 columns:
- Column 1: Report indicators;
- Column 2: Code of corresponding indicators;
- Column 3: Corresponding figures for these report indicators are described in trực tiếp bóng đá k+ Notes to Financial Statements;
- Column 4: Total amount incurred during trực tiếp bóng đá k+ reporting year;
- Column 5: Data of trực tiếp bóng đá k+ previous year (for comparison).
How to calculatepre-tax profit on trực tiếp bóng đá k+ income statement in Vietnam?
Pre-tax profit is trực tiếp bóng đá k+ indicator code number 50 on trực tiếp bóng đá k+ income statement according to Form No. B02-DN issued along withCircular 200/2014/TT-BTC.
Specifically, at Point 3.15, Clause 3, Article 113 ofCircular 200/2014/TT-BTC:
Guidelines for Preparing and Presenting trực tiếp bóng đá k+ income statement (Form No. B02-DN)
...
3. Content and method of preparing indicators in trực tiếp bóng đá k+ income statement
...
3.15. Total Pre-Tax Accounting Profit (Code 50):
This indicator reflects trực tiếp bóng đá k+ total accounting profit realized in trực tiếp bóng đá k+ report year of trực tiếp bóng đá k+ enterprise before deducting corporate income tax expenses from business operations, and other activities arising during trực tiếp bóng đá k+ reporting period. Code 50 = Code 30 + Code 40.
Pre-tax profit reflects trực tiếp bóng đá k+ total accounting profit realized in trực tiếp bóng đá k+ report year of trực tiếp bóng đá k+ enterprise before deducting corporate income tax expenses from business operations, and other activities arising during trực tiếp bóng đá k+ reporting period.
Pre-tax profit includes all profit earned from production and business activities, financial profit, and other arising profit. Pre-tax profit is calculated by total revenue minus expenses.
trực tiếp bóng đá k+ formula for calculating pre-tax profit is as follows:
| Total Pre-Tax Profit = Net Profit from Business Operations + (Other Income - Other Expenses) |
