計PROFIT TAX時, 什麽是 NET PROFIT PER ACCOUNT?

Net Profit per account
=amount of profit before tax
this amount was showed in your income statement of an audited F/S

Remember that it is not your assessable profit amount, which will be adjusted by tax deductible amount / not allowable deductions.

Under item 8.14, net profit/net loss per account refers to net profit/net loss BEFORE tax and BEFORE extraordinary or exceptional items shown in the Profit and Loss account.

In other words, NET PROFIT under item 8.14 means profit before tax, extraordinary and exceptional items.

Net Profit Per Account 就係P/L內的Net Profit Amount.