Profit Operating Activities, Profit of Non-profit Organization and Design of Income Statement

Profit operating activities has come the method of acquiring financial resources for most global non-profit organizations, and there is no exception for China. But in China, the Private Organizations Accounting Standard did not fully describe and enclose the existence of profit operating activities in the accounting statements, especially lack of Profit and Income Statement which could reflect the financial result of profit operating activities and distribution, therefore, it is not conducive for the information user to make relative decisions. So, it is necessary to design the statement in accordance with the nature of non-profit and scientific accounting standards.