帐面利润是企业会计帐簿和报表上所反映出来的经营利润。审计利润是经审计核实后的利润。它是审计人员以企业帐面利润为基数,按照国家有关财经政策、法规、条例和会计核算制度和技术,通过一系列会计处理项目的审增审减后所核定的企业经营利润额。帐面利润一般是经营者和财会人员对企业经营成果的自我鉴定结果;审计利润是审计人员对企业经营成果的核算鉴定结果。我们一般用M_1表示帐面利润,用M_2表示审计利润。笔者谈谈运用审计利润考核帐面利润的两种方法。 (一)、净额考核法。把审计利润M_2与帐面利润M_1之间的差额称为净额,用M′表 Book profit is the operating profit reflected on the enterprise accounting book and statement. Audit profits are audited profits. It is the amount of corporate operating profits approved by the auditors on the basis of corporate book profits, and in accordance with the country’s relevant financial policies, regulations, regulations, and accounting systems and techniques, through a series of accounting treatment projects after the audit. The book profit is generally the result of the self-identification of the business results of the business operators and the financial personnel; the audit profit is the accounting personnel’s accounting results of the business results. We generally use M_1 to represent book profits and M_2 to represent audit profits. The author talks about two methods of using audit profit to assess book profit. (a) Net appraisal method. The difference between the audited profit M_2 and the booked profit M_1 is called the net amount, using the M′ table