Operating profit is the main source of enterprise profits, and the calculation formula of operating profit is operating profit = operating income-operating cost-business tax and additional-sales expenses-management expenses-financial expenses-asset impairment loss+investment income+fair value change income.

Operating profit is the data reflecting the operating results of an enterprise. Operating profit is the result of the ratio of income to expenses, and it is the main component of total profit. The examination of the authenticity and reliability of profit formation mainly examines whether the confirmation and measurement of various operating income are correct.

Extended data

Factors affecting operating profit

1, main business profit (main business profit = main business income-main business cost-main business taxes and surcharges).

2. Other business profits (other business profits = other business income-other business expenses), operating expenses, management expenses and financial expenses.

3. Operating profit is the result of the most basic business activities of an enterprise, and it is also the most important and stable profit source for an enterprise in a certain period of time. Operating profit = main business profit+other business profit-operating expenses-management expenses-financial expenses.

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