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230问答网 > 息税前利润和税前经营利润的区别和联系？

息税前利润和税前经营利润的区别和联系？

2025-03-15 07:11:12

推荐回答（1个）

回答1：

息税前利润＝利润总额＋传统利润表中的“利息费用”
税前经营利润＝利润总额＋管理用利润表中的“利息费用”
管理用利润表中的“利息费用”＝传统利润表中的“利息费用”－金融资产投资收益－金融资产公允价值变动损益＋金融资产减值损失
税前经营利润＝息税前利润－金融资产投资收益－金融资产公允价值变动损益＋金融资产减值损失

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