iintermedium accounting ---investment

iintermedium accounting ---investment

会计---投资
储贷金融买卖证券的期望赚取利润的短期价格差异。2013年12月27日，可口可乐储贷购买普通股875000美元出售的股份在2014年1月3日为880000美元。在十二月三十一日，该股有一个公平的价值873000美元。
什么是税前金额，包括在其2013和2014的收入作为这一投资？
1）证券交易
2）可供出售证券
3）可供出售证券公允价值选择权； 希望采纳，谢谢

The profit is the operating results of the enterprise in a certain accounting period. Profit Operating profit, gross profit and net profit, you said pre-tax net income "is the total profit, while net profit is to pay the income tax as profit. Total profit = Operating profit + investment income + subsidy income + operating income Operating expenses Operating profit = main business income - the main business costs - the main business tax and surcharges + other operating income - Other operating expenses - Operating expenses - management costs - financial costs net profit = gross profit - income tax (income tax payable = taxable income * income tax rate) taxable income = accounting profit before tax (that is, the total profit) + increase of tax adjustment - tax adjustments to reduce the amount of tax the speed increase is mainly include the tax law allows deductions, enterprises have been included in the current cost of the standard deduction amount exceeds the tax law (such as more than the standard wage expenditure of tax law, business entertainment expense), as well as enterprises have been included in the current loss but the tax law does not allow deductions amount (such as tax stagnation gold, fine, penalty) tax adjustment to make up for the loss and grant duty-free items including Court law allows not make up for the non-destructive and debt interest in five years, as previously income.