资产负债表和利润表有联系吗？如果有请详细解释 谢谢

利润表是反映企业一定会计期间（如月度、季度、半年度或年度）生产经营成果的会计报表。它全面揭示了企业在某一特定时期实现的各种收入、发生的各种费用、成本或支出，以及企业实现的利润或发生的亏损情况。利润表计算公式如下：百度网盘下载，自提，戳：acca资料【新手指南】+内部讲义+解析音频1、营业利润=主营业务收入-主营业务成本-主营业务税金及附加＋其他业务收入-其他业务支出-营业费用-管理费用-财务费用 2、利润总额=营业利润+补贴收入＋营业外收入-营业外支出 3、净利润=利润总额-所得税 4、主营业务收入-主营业务成本-主营业务税金及附加=主营业务利润 主营业务利润+其他业务利润-销售费用-管理费用-财务费用=营业利润 营业利润+投资收益+补贴收入+营业外收入-营业外支出=利润总额 利润总额-所得税费用=净利润5、如果。以上有亏损的为“-”。净利润=总账的本年利润，累计净利润+年初未分配利润=资产负债表中所有者权益的未分配利润数。6、营业收入 减：营业成本营业税金及附加营业费用管理费用财务费用资产减值损失 加：公允价值变动收益（损失以“—”号填列）投资收益（损失以“—”号填列） 7、营业利润（亏损以“—”号填列） 加：营业外收入 减：营业外支出 8、利润总额（亏损以“—”号填列） 减：所得税 净利润（亏损以“—”号填列） 资产负债表balance sheet 项目item 货币资金cash 短期投资short term investments 应收**notes receivable 应收股利dividend receivable 应收利息interest receivable 应收帐款accounts receivable 其他应收款other receivables 预付帐款accounts prepaid 期货保证金future guarantee 应收补贴款allowance receivable 应收出口退税export drawback receivable 存货inventories 其中：原材料including:raw materials 产成品(库存商品)fin**hed goods 待摊费用prepaid and deferred expenses 待处理流动资产净损失unsettled g/l on current assets 一年内到期的长期债权投资long-term debenture investment falling due in a yaear 其他流动资产other current assets 流动资产合计total current assets 长期投资：long-term investment： 其中:长期股权投资including long term equity investment 长期债权投资long term securities investment *合并价差incorporating price difference 长期投资合计total long-term investment 固定资产原价fixed assets-cost 减：累计折旧less:accumulated dpreciation 固定资产净值fixed assets-net value 减：固定资产减值准备less:impairment of fixed assets 固定资产净额net value of fixed assets 固定资产清理d**posal of fixed assets 工程物资project material 在建工程construction in progress 待处理固定资产净损失unsettled g/l on fixed assets 固定资产合计total tangible assets 无形资产intangible assets 其中:土地使用权including and use rights 递延资产（长期待摊费用）deferred assets 其中:固定资产修理including:fixed assets repair 固定资产改良支出improvement expenditure of fixed assets 其他长期资产other long term assets 其中:特准储备物资among it:specially approved reserving materials 无形及其他资产合计total intangible assets and other assets 递延税款借项deferred assets debits 资产总计total assets 货币资金cash 短期投资short term investments 应收**notes receivable 应收股利dividend receivable 应收利息interest receivable 应收帐款accounts receivable 其他应收款other receivables 预付帐款accounts prepaid 期货保证金future guarantee 应收补贴款allowance receivable 应收出口退税export drawback receivable 存货inventories 其中：原材料including:raw materials 产成品(库存商品)fin**hed goods 待摊费用prepaid and deferred expenses 待处理流动资产净损失unsettled g/l on current assets 一年内到期的长期债权投资long-term debenture investment falling due in a yaear 其他流动资产other current assets 流动资产合计total current assets 长期投资：long-term investment： 其中:长期股权投资including long term equity investment 长期债权投资long term securities investment *合并价差incorporating price difference 长期投资合计total long-term investment 固定资产原价fixed assets-cost 减：累计折旧less:accumulated dpreciation 固定资产净值fixed assets-net value 减：固定资产减值准备less:impairment of fixed assets 固定资产净额net value of fixed assets 固定资产清理d**posal of fixed assets 工程物资project material 在建工程construction in progress 待处理固定资产净损失unsettled g/l on fixed assets 固定资产合计total tangible assets 无形资产intangible assets 其中:土地使用权including and use rights 递延资产（长期待摊费用）deferred assets 其中:固定资产修理including:fixed assets repair 固定资产改良支出improvement expenditure of fixed assets 其他长期资产other long term assets 其中:特准储备物资among it:specially approved reserving materials 无形及其他资产合计total intangible assets and other assets 递延税款借项deferred assets debits 资产总计total assets 短期借款short-term loans 应付票款notes payable 应付帐款accounts payab1e 预收帐款advances from customers 应付工资accrued payro1l 应付福利费welfare payable 应付利润(股利)profits payab1e 应交税金taxes payable 其他应交款other payable to ** 其他应付款other creditors 预提费用prov**ion for expenses 预计负债accrued liabilities 一年内到期的长期负债long term liabilities due within one year 其他流动负债other current liabilities 流动负债合计total current liabilities 长期借款long-term loans payable 应付债券bonds payable 长期应付款long-term accounts payable 专项应付款special accounts payable 其他长期负债other long-term liabilities 其中:特准储备资金including:special reserve fund 长期负债合计total long term liabilities 递延税款贷项deferred taxation credit 负债合计total liabilities *少数股东权益minority interests 实收资本(股本)subscribed capital **资本national capital 集体资本collective capital 法人资本legal person"s capital 其中:国有法人资本including:state-owned legal person"s capital 集体法人资本collective legal person"s capital 个人资本personal capital 外商资本foreign businessmen"s capital 资本公积capital surplus 盈余公积surplus reserve 其中:法定盈余公积including:statutory surplus reserve 公益金public welfare fund 补充流动资本supplermentary current capital *未确认的投资损失（以“-”号填列）unaffirmed investment loss 未分配利润retained earnings 外币报表折算差额converted difference in foreign currency statements 所有者权益合计total shareholder"s equity 负债及所有者权益总计total liabilities&equity 产品销售收入sales of products 其中：出口产品销 售收入including：export sales 减：销售折扣与折让less：sales d**count and allowances 产品销售净额net sales of products 减：产品销售税金less：sales tax 产品销售成本cost of sales 其中：出口产品销售成本including：cost of export sales 产品销售毛利gross profit on sales 减：销售费用less：selling expenses 管理费用general and admin**trative expenses 财务费用financial expenses 其中：利息支出(减利息收入)including：interest expenses(minusinterest ihcome) 汇兑损失(减汇兑收益)exchange losses(minus exchange gains) 产品销售利润profit on sales 加：其他业务利润add：profit from other operations 营业利润operating profit 加：投资收益add：income on investment 加：营业外收入add：non-operating income 减：营业外支出less：non-operating expenses 加：以前年度损益调整add：adjustment of loss and gain for previous years 利润总额total profit 减：所得税less：income tax 净利润net profit 20210311