Instructions for the Preparation of the Income Statement \x0d\\\x0d\ 1. This table reflects the actual situation of the small business in a certain period of time to realize a profit (loss). \x0d\ 2. This table "the number of the month" column reflects the actual number of items this month. In the preparation of the annual financial accounting report, fill in the previous year's cumulative actual number. If the name and content of the items in the previous year's income statement are not consistent with those in the current year's income statement, the names and figures of the items in the previous year's income statement should be adjusted in accordance with the current year's regulations, and then fill in this table. The column "Cumulative figures for the current year" reflects the cumulative actual number of each item from the beginning of the year to the end of the reporting period. \x0d\ 3. The contents of the items in this table and how to fill them in: \x0d\ (1) "Main business income" reflects the total income from the main business of the small business. This item should be filled in according to the analysis of the occurrence of the "main business income" account. \x0d\ (2) "Main business costs" reflects the actual costs incurred in the main business of the small business. This item should be analyzed and filled out according to the "main business costs" account. \x0d\ (3) "Main Business Taxes and Surcharges" reflects the business tax, consumption tax, urban maintenance and construction tax, resource tax, land value-added tax and education surcharges that should be borne by the main business of small enterprises. This item should be analyzed and filled in according to the incurred amount of the "Main Business Taxes and Surcharges" account. \x0d\ (4) "Profit from Other Businesses" reflects the net amount of revenues from businesses other than the main business, less related costs, expenses, taxes and surcharges, etc. This item should be analyzed according to the "Taxes and Surcharges on Other Businesses" account. This item should be analyzed and filled out according to the occurrence of "other business income" and "other business expenses" accounts. \x0d\ (5) "Operating Expenses" item, reflecting the small enterprises in the sale of goods and commodity distribution enterprises in the process of purchasing goods and other costs incurred, commodity distribution enterprises, such as not set up a separate "administrative expenses" account, incurred administrative expenses are also reflected in this item. This item should be reflected according to the "Operating Expenses" account. This item should be analyzed and filled in according to the amount incurred in the "Operating Expenses" account. \x0d\ (6) "Administrative Expenses" reflects the administrative expenses incurred by the small business. This item should be filled out according to the analysis of the amount of "administrative expenses" account. \x0d\ (7) "Finance costs" reflects the financial costs incurred by the small business. This item should be filled out according to the analysis of the amount of "finance costs" account. \x0d\ (8) "investment income" project, reflecting the small business in various ways to foreign investment income. This item should be analyzed according to the "investment income" account to fill in; such as investment losses, to "a" sign. \x0d\ (9) "non-operating income" and "non-operating expenses" items, reflecting the small business income and expenses not directly related to its production and operation. These two items should be analyzed according to the "non-operating income" account and "non-operating expenditure" account, respectively, to fill in. \x0d\ (10) "Total profit" item, reflecting the total profit realized by the small business. If it is a total loss, fill in with "a" sign. \x0d\ (11) "Income tax" reflects the current income tax expense incurred by the small business. This item should be filled in according to the analysis of the amount of "income tax" account. \x0d\ (12) "Net profit" reflects the net profit realized by the small business. If the net loss, with a "one" sign. \x0d\ (13) Supplementary information on the "current distribution of profits to investors", reflecting the small business board of directors or similar body formulated and approved by the current year's profit distribution plan for the distribution of cash dividends or profits to investors.