Net revenue = total revenue – revenue deductions = 1,591,802,800-0 = 1,591,802,800.Gross margin = net sales-Cost of capital wholesale = 1,361,415,050 = 230,387,750-1,591,802,800. Sales expenses, costs of business management are gathered and the entire allocation for the goods soldResults = sales-cost of sales Gross Margin-expense management 230,387,750-68,628,050-94,116,300 = 67,643,400 = b.Accounting profit before tax = 67,643,400 vndThe cost of the current corporate income tax = 67,643,400 x 25% = 16,910,850. Accounting profit after tax = 67,643,400-16,910,850 = 50,732,550.
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