• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Profile picture of
Active 9 years ago
  • Topics: 6
  • Replies: 2
  • ☆
  • Profile
  • Forums
  • Topics Started
  • Replies Created
  • Engagements

Forum Replies Created

Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • July 22, 2015 at 7:15 am #261366
    793a74408ec78eb6b6cf411278cd53040f0587c632f42a802580bc54526d771f 80straightmarble02
    Member
    • Topics: 6
    • Replies: 2
    • ☆

    I carefully read the account titles on Statement of Earnings again and now I have come to a conclusion as follows:

    Total net revenue -Total operating expenses =Earnings from operations

    Earnings from operations- Interest and other, net =Earnings before taxes

    Earnings before taxes – Provision for taxes = Net earnings

    Therefore, Total net revenue – Total operating expenses – Interest and other, net – Provision for taxes = Net earnings(Net income)

    Thank you anyway.

    June 9, 2015 at 6:44 pm #255725
    793a74408ec78eb6b6cf411278cd53040f0587c632f42a802580bc54526d771f 80straightmarble02
    Member
    • Topics: 6
    • Replies: 2
    • ☆

    @MikeLittle Maybe I chose a wrong category. But I don’t know how to move to another category, or delete the post I already wrote.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • natashad25 on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)
  • finance123 on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)
  • finance123 on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)
  • John Moffat on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)
  • John Moffat on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in