收益和留存收益的變動(dòng)方法

收益和留存收益的變動(dòng)Chapter

12凈收益的信息，為投資者、信貸者和其他財(cái)務(wù)報(bào)表使用者所用。經(jīng)營(yíng)成果的報(bào)告影響凈收益的非常和不多見事件。正常情況的收入和費(fèi)用業(yè)務(wù)。1、不持續(xù)經(jīng)營(yíng)的成果持續(xù)經(jīng)營(yíng)的凈收益2、非常事項(xiàng)的影響3、會(huì)計(jì)原則變更影響這些稅賦費(fèi)用并不包括非常和意外事項(xiàng)的影響這非常和意外事項(xiàng)每項(xiàng)都按扣稅凈值報(bào)告。非蠻持珠續(xù)繁經(jīng)蓋營(yíng)處脹置贊前眉這唯分阻部狐經(jīng)章營(yíng)的曲收邁益首或梢損軍失加。非持續(xù)經(jīng)營(yíng)處踐置樹這抹分闊部顆的收奪益鋼或緣瑞損嚷失管野理設(shè)部包門伏實(shí)龍施多一饅個(gè)瞧正浴規(guī)已計(jì)志劃險(xiǎn)來(lái)噸出始售或叛中駱斷糕一檢個(gè)婚企鵝業(yè)彈經(jīng)咬營(yíng)念的罵分哄部臟。一朽個(gè)躲分善部字必稅須偷是酬經(jīng)午營(yíng)倦活舊動(dòng)方的任獨(dú)打立水一贊條讀線圖，曉或章是貝一甩項(xiàng)恭對(duì)勻某爐類雙客挎戶湯提紐奉供鍛特原別烤服仙務(wù)哄的繁運(yùn)體作夏。管波理陷部吵門買實(shí)鑼施什一洋個(gè)魂正達(dá)規(guī)寧計(jì)護(hù)劃逗來(lái)累出懼售或胳中練斷寄一罪個(gè)旨企涉業(yè)將經(jīng)撿營(yíng)齊的評(píng)分墓部輕。非見持翅續(xù)黎經(jīng)衛(wèi)營(yíng)2南0模0殿5宵年陶中柱M帳a繪t遠(yuǎn)r惰i家x殊公友司廁出桿售謙了頸公在司診的凱一沿個(gè)光不睜能煌贏繭利將的繁分現(xiàn)部壟。莊這候分握部萄在僵年湖度判經(jīng)工營(yíng)要中乖已煤經(jīng)濾凈鉆虧蠻損悼$張1刷5騾0商,瓜0值0陵0影，治且勇其抓資驢產(chǎn)址出川售壞的件損豎失精是赤$瓦1抗0愁0滔,巧0狹0撒0謝。張M綢a凈t厚r遺i責(zé)x震報(bào)黨告匹它趕的別持聲續(xù)脫經(jīng)待營(yíng)案收凱益列是深$聞3丙5翻0嗚,扶0練0僵0飼。噴所澆有定項(xiàng)帝目罪按克3同0煮%版計(jì)那稅己。利昏潤(rùn)精表顆將握如定何蠻顯貸示索?非怠持起續(xù)偏經(jīng)誤營(yíng)非哥持錄續(xù)嘗經(jīng)縮慧營(yíng)利矛潤(rùn)清表淹表鋼述說:非召持?jǐn)U續(xù)勤經(jīng)齊營(yíng)*犯金釀?lì)~停巨潮大胳。旅*看得疼益貓或旅損殃失變兩政者篇都本機(jī)質(zhì)謀是撇非拳常極的和在牢可鋼預(yù)賺見淺的猛未夜來(lái)怠不微希歇望脹發(fā)訊生姓的書。*揭按朗扣巷除班稅資收闊影胞響摔后滋凈仍額蛾報(bào)鵲告白。非葛常川項(xiàng)振目2羽0歸0舉5潮年奸中將M藏a希t憲r壺i絹x熟公硬司暴經(jīng)杜歷嘉了頭一挺場(chǎng)萍地師震辜災(zāi)李害舌，閃它緣瑞位帝于旗N憂a偷s況h詳v戶i珠l染l秘e昂的籍制重造工工倦廠采損碎失擊了驢$閃7幣5蔥,采0洗0襲0雷。這稱被項(xiàng)認(rèn)跌為遺是只一垮項(xiàng)純非竭常藝項(xiàng)寨目類。塘公潮司亂報(bào)中告紹中梳的趙非昆常求項(xiàng)母目牙前滅的原收佳益掘是閥$危1赤7將5犯,束0嗎0閘0謊。膜所云有謙的些利老益節(jié)和昏損鄉(xiāng)豐失淋都量要寨考汗慮報(bào)3錢0令%奮的墳稅駐率歷。這才個(gè)遙項(xiàng)倒目捉在黨2述0毅0怎5辱年褲的取利恰潤(rùn)斃表珍中達(dá)將巨怎李樣以顯信示織？非德常付項(xiàng)孔目鐮例創(chuàng)子非悅常拋?lái)?xiàng)簡(jiǎn)目莖例擊子非庫(kù)常嬌項(xiàng)扛損劉失(機(jī)$紛7啄5襪,瞎0新0手0嗽)減溜：云稅旦收稀惠惠利（霜$徒7暮5禽,鹿0儲(chǔ)0辣0坦X萄3口0啞%易）2稠2而,亦5割0很0凈趕損代失(嚼$套5隨2假,輔5執(zhí)0撇0孟)利穗潤(rùn)訊表已中伏的暗顯前示蔽：會(huì)睡計(jì)剝變適動(dòng)會(huì)課計(jì)虎原毛則論的銀變之動(dòng)在閥由獻(xiàn)一鉆個(gè)但G輔A蝴A隙P蓄方順法井變剪為銷另鞋一屈個(gè)見G追A刺A副P史方傲法罷。了垂解鎮(zhèn)會(huì)融計(jì)眨原挪則將變擦動(dòng)怒的乖累嫁計(jì)懲影跑響定，耍作慰一讀個(gè)牌彌帥補(bǔ)扒調(diào)但整州。這管累投計(jì)讀影閘響模要們扣買除扶稅送收賽影經(jīng)響頓，籠并腔在昂非棄常練項(xiàng)播目軍后喝報(bào)閥告杰。還膀在椒2仿0槽0獻(xiàn)5車年礎(chǔ)，殺M把a(bǔ)雁t槍r江i胖x辰公煎司中決內(nèi)定采其洋折未舊趣方懇法遙從譽(yù)雙烘倍口余溉額痕遞業(yè)減酒法躁變蛛為撈直鑰線斤法裕。淡這挪變虜動(dòng)年的危影曠響朋是惜增啄加昂凈懷收薦益眼$譜6禍5村,噸0迎0低0伶。該蹤蝶年通度區(qū)M磨a垃t賞r澤i穴x量公墊司渾報(bào)承告恥的陡會(huì)嘗計(jì)汗變支動(dòng)險(xiǎn)累草計(jì)奪影征響胃前脫的班收梅益摧是談$銹1防2細(xì)2在,昌5伐0鈔0異。至所膜有迅收宜益映項(xiàng)褲目說都蓄要斜考諸慮封3賭0千%須的栽稅水率歪影著響誰(shuí)。這太事阿項(xiàng)歪在尾利床潤(rùn)慰表部上彎怎斯樣引顯旅示此?會(huì)皮計(jì)寶原裙則吩的嫌變鋸動(dòng)會(huì)逆計(jì)閑原那則丘變抬動(dòng)終例情子增加凈收益

$65,000

減：稅收費(fèi)用

（$65,000X30%）

(19,500)凈收益凈增額

$45,500利跌潤(rùn)遙表遣的升顯線示估雁計(jì)碧的竹變酬更對(duì)炎以淘前眨會(huì)泊計(jì)癢估尸計(jì)運(yùn)的早改煩變曠。新路的害估晨計(jì)蹦應(yīng)對(duì)該甩應(yīng)皺用詞于松當(dāng)弦期絮和味未幣來(lái)題時(shí)腳期噴。以肉前洽會(huì)剛計(jì)在成憶果鍵應(yīng)米該忍不朵再浴分識(shí)配挎。2災(zāi)0帽0鉗2度年伸1厘月掉1盡日高，紀(jì)購(gòu)寶買刻了諷成些本桃為觀$能3逝0潔,襖0石0斷0測(cè)的缸設(shè)情備臣，謊其嗚使鞭用析壽曲命拉為陽(yáng)1扔0國(guó)年青，孟且教無(wú)倆殘悠值脆。代在2賠0斤0努5模年,醋確董定址這附設(shè)侄備糟的疾剩坦余端壽舌命住是天5稀年濾(更總戲壽你命垂是撈8絡(luò)年詠)農(nóng)。勞使顯用卡直鏟線跌法售折處舊廚。計(jì)凳算軋2問0月0稅5澤年叛度兇修貝正綁后嘉的勢(shì)折畫舊參費(fèi)次用傷。估打計(jì)豈變系更仍例翠子對(duì)短2算0笑0暈5釣?zāi)昕绾拖购竺劾m(xù)嶺年習(xí)度念，萌折顯舊授費(fèi)恩用愧是茂$明4廚,徐2犧0成0妄。估梢計(jì)崇變跟更退例陶子讓登我襖們谷轉(zhuǎn)毯到題一尊個(gè)煌新災(zāi)的亭財(cái)爐務(wù)報(bào)專伍題免。價(jià)請(qǐng)格面-區(qū)盈視利網(wǎng)比量率肅（幟市團(tuán)盈帶率唇）市棒盈銅率咱經(jīng)旗常梢用膊來(lái)彈評(píng)休價(jià)桶一廚個(gè)碗公啊司艘股比價(jià)晌的豆合社理相性校。讓雀我厭們妥作灣進(jìn)蓋一沃步疑分蘆析紗。對(duì)激公撐司變盈橫利起率葵和駱這工時(shí)凝期助的賀盈乘利紫能剛力脾的童計(jì)蒼量頑。根龜據(jù)憂已腐發(fā)穿行硬數(shù)琴量侍和技保洞持鄉(xiāng)豐不乎變爪股趕數(shù)衛(wèi)的脂時(shí)讓間摸長(zhǎng)輔度耐計(jì)硬算雪。市鋒價(jià)潤(rùn)-植盈復(fù)利餓比塑率涌（分市適盈轟率府）請(qǐng)會(huì)記烏住付，賺M僚a填t腔r價(jià)i技x舌公穗司伸持純續(xù)犧經(jīng)自營(yíng)剃的償收怨益病是禮$祝3刑5欣0唐,愈0銜0嬌0吵。筑非斥持桃續(xù)疾經(jīng)店?duì)I期的適稅爆后沫損隸失皆是逃$灑1席7識(shí)5老,示0雷0獲0行。奸非牽常謠項(xiàng)接目拋損夸失挽是欠$陵5某2內(nèi),麥5尿0恥0轟，寺會(huì)振計(jì)齒變榆更澆的吉累兆計(jì)芝影即響兇贏存利換$靜4舒5每,恥5無(wú)0早0狐。假潮定素M獄a霜t多r宗i斃x滾公遇司咸加滴權(quán)兄平恰均校流愛通好的撥股礦數(shù)舒是史1借5質(zhì)6餐,曾2窩5擊0放。爭(zhēng)請(qǐng)款編卸制準(zhǔn)簡(jiǎn)訪化只的往利桿潤(rùn)減表摧，純表厭明皆持守續(xù)促經(jīng)釀營(yíng)碧和困其四他冬特卵殊活項(xiàng)竟目?jī)攲?duì)連E遙P裳S所的烈影原響繼。市火價(jià)擺-論盈謹(jǐn)利臣比彈率粥（籃市禾盈展率車）*本進(jìn)家位火誤呀差每完股眉收巾益籠(臺(tái)E捷P董S潔)顯-心部捧份躍利孤潤(rùn)坑表現(xiàn)兩金拒股刊利達(dá)的書會(huì)續(xù)計(jì)董堪事差會(huì)灶公逮告非吩法閣律客要趴求公闖告圈時(shí)賓產(chǎn)遙生濱負(fù)水債需濾要違足祖夠偵的軟留史存善收書益華和潮現(xiàn)讀金股基利蠢日醉期公渣告臟日董侍事努會(huì)填公僑告賽發(fā)捆放但股笛利記倆錄腹一思項(xiàng)捕負(fù)扮債2嬸0督0唱5職年夸3萍月況1雙日蘿，趁M濟(jì)a法t識(shí)r催i麥x悠公鋼司桿的址董盟事怪會(huì)依宣鑄布悉，丈對(duì)理其從發(fā)趴行匆的適5偷0島0銜,臨0槍0逢0犧股樓普補(bǔ)通孕股墳每尊股逼發(fā)蛛放掩$后1灶.椅0照0謊現(xiàn)自金邊股偏利未。這強(qiáng)應(yīng)隊(duì)付周股紅利般在督4赴月唯1元日愈記哨錄川，咳在拴5犯月戀1連日籠支虧付崗。除社息似日作抹為牲所寺有咐權(quán)謹(jǐn)?shù)孽r截叼止丸點(diǎn)葵，堤在灘此革日盾期晶前民擁表有勇的藝可畏收燦取漆最暮近新公側(cè)告券的寸股潔利著。股夜利窄日竄期X登約記患日在吵此榴日績(jī)期泊有嫁股連票離的嘆股巾東貿(mào)將們收戴取演股售利對(duì)。(怕無(wú)耀分粱錄奸)股激利速日驕期支作付昆日記盡錄游對(duì)鉆股鴉東也支銅付租股錄利盯。股憂利芳日族期股賓票兇股房誠(chéng)利聽的涂會(huì)曾計(jì)總惜的惡股喉東國(guó)權(quán)禿益蹦數(shù)不很變鎖動(dòng)所吵有銅股航東剛保漁持驕相膏同登比現(xiàn)例橡的神所副有油權(quán)面規(guī)值不控改德變給密股室東板分柔配席額打外獎(jiǎng)的蛋股廁份雷數(shù)平。以扮前竹期類的擊調(diào)丹整追爐溯章調(diào)宮整留糖存太收某益調(diào)鑄整藝應(yīng)鋪該葵揭睡示相叛關(guān)粗稅林收麗凈鎖額糾粉正袋所薄發(fā)根現(xiàn)疑影庭響榜凈論收告益休的恨以剖前照期評(píng)差港錯(cuò)附線有差前擔(dān)期釋調(diào)構(gòu)整鉗的陡留電存甲收岔益下表上揀市煌公盞司閱的尚盈知余靠管沫理上修市所公燒司扔會(huì)共計(jì)眼報(bào)墨表握的叔質(zhì)灘量千問扒題跨一束直闖以怨來(lái)徒是遞會(huì)革計(jì)閣信爸息季使梁用省者葉所蹈關(guān)多注并的談焦畜點(diǎn)曠。獎(jiǎng)而膽盈若余儲(chǔ)管疤理榜直恥接蘆影宵響士會(huì)胸計(jì)悄信抱息耍的堆質(zhì)忌量盲。(一)會(huì)圓計(jì)嫌政毅策旗管痛理1．拿改緊變誤折化舊言政堆策艷。2．幣操害縱拾各光項(xiàng)抵準(zhǔn)音備德的辜計(jì)配提他。3．盼濫蓄用設(shè)費(fèi)芝用霸的笑確盯認(rèn)刷、能計(jì)動(dòng)量沿與游分友攤新。4．她收尊入緩的霧不棒當(dāng)熱確嗓認(rèn)褲或檔虛跨假倡確蹄認(rèn)明。5．漿合墓并全范倆圍堅(jiān)的糧確疏定廣與廚變序更類。(觸二避)湊關(guān)再聯(lián)距交忠易評(píng)管渣理1．交增膏加莖收昂入工，潑轉(zhuǎn)死嫁決費(fèi)留用夫。2．修資摸產(chǎn)貿(mào)租費(fèi)賃妄。3．咳資挨金選占拳用妻費(fèi)欄用采。4．示受寧托兄經(jīng)絞營(yíng)肥。5．?dāng)n資寺產(chǎn)售轉(zhuǎn)調(diào)讓鴉置而換搭。6．棍利唉用揪股身權(quán)位投滑資匹調(diào)銹節(jié)曾利席潤(rùn)塔。(三)地鵲方稻政盤府毛行濾為1．解減慌少仆稅公負(fù)耗。2．殖地扁方姜財(cái)懂政結(jié)補(bǔ)手貼雙。3．導(dǎo)減穴免貫利椅息悄。4．抓給哈予瞎資撕產(chǎn)齒價(jià)哲值殼方叛面威的鴉優(yōu)攻惠順。0委5老年圈上帆證卸所貫?zāi)炅韴?bào)辮問客題1禿、料關(guān)漠聯(lián)架方猾資紛金曲占戀用稿問陡題剖仍弱較甘突擊出驅(qū)。臺(tái)2裕0露0劣4趕年瓜年層報(bào)法披饑露鉤關(guān)臭聯(lián)借方軟資溜金嘉占抓用祝余叔額遮為柳4侵7逗8遣億伸元繼，育發(fā)附生毅額國(guó)為努9漿1以3村億悉元短。2棍、晚上晨市辛公純司航擔(dān)尋保乞仍攻存資在紗較爭(zhēng)大疲風(fēng)舅險(xiǎn)盞。笛滬限市社披寫露誘年著報(bào)遷的探8蝦3栽6折家性上巨市桃公突司癥中頸，常共智有征4雙8通3倒家澆公歇司去為蔥他柴人怪提繡供艱了豪擔(dān)互保胡，秋占愁5腦7姿.偵7客8腦%王；蒼累崇計(jì)乎擔(dān)抄保血余弦額弱達(dá)大1說1嘗6童2獨(dú).食6幣3鋤億綿元杠。3怪、臘控堡股憲股屠東咳和幕實(shí)劉際語(yǔ)控偏制拔人糖披撓露鑼仍隨不飽足逢。4吃、葡對(duì)單證斃券蘇公執(zhí)司雀/楊信怪托役公賽司嚼投攤資忠計(jì)杯提嘗減盈值覽準(zhǔn)矛備賓標(biāo)袖準(zhǔn)青不牢一氧。5器、封會(huì)曾計(jì)拜處輩理漁隨郵意正性尿現(xiàn)瘋象糕仍腎然截存土在贏，神一居些貫公補(bǔ)司碼混洽淆罰會(huì)鍋計(jì)綁政鞠策避變丟更匯,喬會(huì)份計(jì)樹估惱計(jì)濃變葵更天和織會(huì)辯計(jì)孟差呀錯(cuò)亮更罩正亮。6洪、蜓部野分酸非毒標(biāo)蜻意竟見賄的蓋質(zhì)棄量茄無(wú)畢法桂令犁人林滿雅意脾。7填、斜業(yè)治績(jī)酬預(yù)守告蕩逾腿期據(jù)和剪變跪更巾預(yù)餃告小現(xiàn)母象魄仍偵有