Auditing

income and expenditure budget 2014-2015

income
1)oc subvention $634000 (是津貼normal prog +administration)
2)event fee income $119000
3)spon fee income $265000
4)sundry income $2100


expenditure
5)normal prog $795100
6)administration expenses $218300

其實一份income and expenditure budget 2014-2015還有其他類別項目，當只想覆核其中一部份帳項是盈餘或赤字，能否用這個1)+2)+3)+4)-5)-6)=盈餘，對嗎？
還有其他方法核對是否盈餘或赤字嗎？請指教，謝！