[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-30588":3,"doc-seo-30588":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},30588,962075114101,"Seraphina","https://ap-avatar.wpscdn.com/avatar/e000253a75eb197efd?_k=1776739308162644532",8,"Research & Report","Preparation of Profit and Loss Account","The document explains how to prepare a profit and loss account starting from the trading account results. Gross profit or gross loss carried down forms the first item, with indirect expenses and losses debited and indirect incomes and gains credited. It defines indirect expenses as those not connected with purchasing goods, including office and administrative expenses, selling and distribution expenses, and other indirect expenses such as loan interest, repair charges, depreciation, charity, losses on sale of fixed assets, and abnormal losses. It also specifies credit-side items: gross profit (if any) and other indirect incomes such as investment interest, rent earned, discounts received, commissions earned, interest, dividends, plus gains from sale of fixed assets and investments.","cbCaijcuxOBAK5TD","https://ap.wps.com/l/cbCaijcuxOBAK5TD","pdf",1059955,1,1778287968,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":62,"head_meta":64,"extra_data":66,"updated_unix":20},105,"en","preparation-of-profit-and-loss-account","",{"@graph":29,"@context":61},[30,47],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/research-report/",3,{"item":45,"name":13,"@type":36,"position":46},"https://docshare.wps.com/document/preparation-of-profit-and-loss-account/30588",4,{"url":45,"name":13,"@type":48,"author":49,"headline":13,"publisher":51,"fileFormat":54,"description":14,"dateModified":55,"datePublished":55,"encodingFormat":54,"isAccessibleForFree":56,"interactionStatistic":57},"DigitalDocument",{"name":9,"@type":50},"Person",{"url":34,"name":52,"@type":53},"DocShare","Organization","application/pdf","2026-05-09",true,{"@type":58,"interactionType":59,"userInteractionCount":4},"InteractionCounter",{"@type":60},"ViewAction","https://schema.org",{"og:url":45,"og:type":63,"og:title":13,"og:site_name":52,"og:description":14},"article",{"robots":65,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]