如何通过利润表判断企业的经营成果
（1）把握结果。
利润表是把企业在一定期间的营业收入与同一期间的销售费用进行配比，以得到该期间的净利润（或净亏损）的情况。由此可知，该报表的重点是相关的收入指标和费用指标。阅读利润表的基本思路是“收入—费用=利润”。
利润表中有5个醒目的会计指标，依表中的顺序为：营业收入→营业利润→利润总额→净利润。
在这些指标中应重点关注：营业利润、利润总额、净利润。
首先看最后一行净利润，然后是利润总额。这就是检查经营成果的第一步：总体把握结果。把握结果的目的是要看一看企业是赚钱还是赔钱，如果净利润是正数，说明企业赚钱；如果净利润是负数，说明企业赔钱。然而，许多人往往只关心净利润情况，认为净利润为正就代表公司盈利，净利润为负就代表公司亏损。实际上，企业的长期发展动力来自于对自身主营业务的开拓与经营。
（2）分层观察。
分层观察的目的是要企业明白到底在哪儿赚钱。
通过观察利润总额中各组成部分的比重，能够说明企业利润是否正常合理。通常情况下，企业的主营业务利润应是其利润总额的最主要的组成部分，其比重应是最高的，其他业务利润、投资收益和营业外收支相对来讲比重不应很高。如果出现不符常规的情况，那就需要多加分析研究。分析观察时应注意以下几个方面。
在利润表中，企业的主营业务利润和营业利润是企业日常经营活动所得利润，最能说明企业盈利能力的大小。如果一个企业主营业务利润或者营业利润数额较高，说明企业具有较好的盈利能力；如果一个企业确实有很多盈利，但不是主营业务利润，而是通过无法控制的事项或偶然的交易获得的，这不能说明企业盈利能力的大小。
阅读利润表不能只看净利润，还要进一步关注发生在主营业务收入、营业利润及经常性净利润等指标上的增减变化情况。比如甲企业2005年净利润下降幅度高达20％，但经常性净利润（即剔除非经常性损益后的净利润）却大幅增长40％，而且营业利润的增长幅度为12％，也证明了该公司在本年度主营业务得到了很大改善的情况。
（3）项目对比。
项目对比通常是与两个目标进行比较。与上年相比，通过将企业的全年利润与以前的利润比较，能够评价企业利润变动情况的好坏。与年初所定的目标（预算目标）相比，通过将企业的全年利润与预算目标比较，能够评价企业利润的实现情况。通过与这两个目标的比较，在某种程度上确定对企业本年度业绩是否满意。
How to profit form judging the operating results of an enterprise
( 1) grasp results.Profit is the enterprise in a certain period of operating income and the same period the cost of sales ratio, in order to get the period of net profit ( or net loss ). Therefore, this report focuses on the relevant income index and cost index. Reading the profit table 's basic idea is " income - cost = profit".In the profit table has 5 striking accounting index, according to the table in the order: operating income, operating profit, total profit and net profit.In these indicators should focus on: operating profit, total profit, net profit.First look at the last row of net profit, and profit total. This is to check the operating results of the first step: overall grasp results. Grasp the purpose is to see the company is making or losing money, if the net profit is positive, explained that the enterprise to make money; if the net profit is a minus, explained that the enterprise loss. However, many people often only concerned about the net profit, net profit is thought to represent the company's profit, net profit is negative on behalf of the losses of the company. In fact, the long-term development of the enterprise power comes from its main business development and management.( 2) stratified observation.Stratified observation aim is to understand where the money business.Through the observation of the total profit of each part in the proportion, to illustrate the enterprise profit and whether it is normal and reasonable. Typically, the main business enterprises profit is the total profit of the main components, its proportion is the highest, other business profit, investment income and non-operating income relatively high proportion should not. If discrepant routine situations, then you need more analysis and research. Analysis of the observation should pay attention to the following aspects.In the profit table, the main business enterprises profit and profit is the day-to-day business activities of enterprises profits, most can explain the profitability of the business size. If an enterprise main business profit or profit higher amounts, that business has good profitability; if a company does have a lot of profit, but is not the main camp business profit, but by uncontrollable events or incidental transactions to obtain, this cannot explain the profitability of the enterprise size.Reading the profit form not only the net profit, but also further attention occurred in the main business revenue, operating profit and recurrent net profit increase or decrease in variation index. For example, a company in 2005 net profit decrease high amounts to 20%, but recurrent net profit ( i.e. excluding non-recurring gains and losses after the net profit growth of 40% ) considerably however, and operating profit growth rate is 12%, also proved that this company is in this year the main business has been greatly improved.( 3) the project comparison.The project comparison is usually associated with two targets were compared. Compared with the previous year, the company 's annual profit and profits before the comparison, able to evaluate changes of quality of enterprise profit. With the beginning of the set target ( target ), through the enterprise's profit and budget objectives, to evaluate the implementation of company profit circumstance. With two objectives for this comparison, to some extent, determine the enterprise the annual performance is satisfactory.