Profit and loss account

Profit and loss account does not reflect a general property and financial position of the organization (this reflects the balance sheet). Profit and loss account shows the economic activities of the organization during the reporting period. By OKUD takes the form of number 2. All data in the profit and loss account recorded a cumulative total from January 1 to December 31 reporting. Profit and Loss Form Download the table portion of the profit and loss account on line 010 the profit and loss account of the company stated sales organization on core activities, which are determined by the organization itself (reflected in the statutes). If the organization receives regular income in the form of rents and revenues from the participation of other organizations in the share capital, then this income is included in the basic income of the organization. Shown on this line in the main difference credit turnover on the account 90 and credit the account turnover 90 in correspondence with a score of 68 or the difference in sub-accounts (credit turnover in the Sub-Account, Revenue Account 1990 minus debits subaccounts "export duties", "Excise taxes" and "VAT" account 90). In line 020 the profit and loss account shall include all those costs by main economic activity of the organization, the proceeds of which are listed in row 010. Line 029 the profit and loss statement is an intermediate. It reflects the difference between lines 010 and 020. Line 030 is filled in the profit and loss account if the business expenses completely write off the cost of goods sold. In line 040 the profit and loss statements indicate the costs which are reflected in the account 26. This travel expenses, wages, protection of the organization and its structural divisions, auditing, etc. These costs, as well as commercial, write off the cost of production. Line 050 represents the difference between line 029 and the sum of lines 030 and 040. Negative difference indicated in parentheses. In line 060 the profit and loss statement indicates the interest on securities, bonds, bank deposits and loans. Income from participation in charter capitals of other companies in this line is ignored. In line 070 the profit and loss account reflects the interest that the organization must pay to provide them with loans. The line 080 indicates the income from the participation in charter capitals of other companies. In line 090 the profit and loss account reflects income, which was obtained otherwise, ie does not match any row in the report. Similarly, for line 100 (only has other costs). The line 110 indicates the sum of lines 050 and 090 minus line 100. In line 120 the profit and loss account reflects the difference between debit and credit turnover on the account 09. Positive difference is added to a pre-tax profit or subtracted from the loss. If the difference turned out negative, then subtract it from the profits or added to losses. Similarly, for row 121, the only difference is calculated on the account 77. In line 130 the profit and loss account represents the amount of income tax, which is specified in the declaration of income tax. In line 140 the profit and loss account reflects the net income (loss), company for the reporting year. It should not match the string balance sheet "Retained earnings (loss)". Section "Reference data" in the profit and loss fill only those organizations which have permanent tax liabilities and assets. In the interpretation of individual profit and loss painted most significant other income and expenses. Codes of rows are arranged independently. Certified by the form number 2 the profit and loss statement signed by the head of the organization and the accountant. Profit and loss account form download