A complete collection of accounting calculation formulas

The most basic accounting identity: Assets = Liabilities + Owners’ Equity This is the most basic accounting identity. Measurement of inventory delivery: (month-end weighted average method) Weighted average unit price of inventory delivered = Amount of inventory on hand at the beginning of the period + Inventory revenue for the current period

Amount / quantity of inventory at the beginning of the period + quantity of inventory received in the current period (moving weighted average method) Moving weighted average unit price of issued inventory = balance amount of inventory purchased this time + amount of inventory purchased this time / inventory purchased this time

The balance quantity + the quantity of inventory purchased this time Material cost difference rate = (the inventory material cost difference at the beginning of the month + the material cost difference for this month's revenue / the inventory material planning cost at the beginning of the month + the revenue material planning cost for this month) * 100% operating profit

= Operating income - Operating costs - Business taxes and surcharges - Selling expenses - Administrative expenses - Financial expenses - Asset impairment losses + Net income from changes in fair value - Net losses from changes in fair value + Net investment income - Net investment losses Total profit = Operating profit

+ Non-operating income - Net profit of non-operating expenses = Total profit - Income tax expense Amount of income tax payable = Taxable income * Income tax rate