Items belonging to profit and loss category include "main business income", "other business income", "profit and loss from changes in fair value", "investment income", "asset disposal profit and loss", "other income", "non operating income", "main business cost", "other business cost", "taxes and surcharges", "sales expenses", "management expenses", "financial expenses" "Asset impairment loss", "credit impairment loss", "non operating expenditure", "income tax expense", "profit and loss adjustment of previous years" and other items.
Profit and loss accounts are classified accounting items for the specific contents of elements such as income and expense. At the end of the period, the enterprise should transfer the balance of the "main business income", "other business income", "other income" and other accounts to the credit of the "profit of the year" account, and transfer the balance of the "main business cost", "other business cost", "taxes and surcharges", "sales expenses", "administrative expenses", "financial expenses" and other accounts to the "profit of the year" Debit of the account. After carrying forward, profit and loss accounts have no balance.