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12 月乙公司损益类账户本期净发生额如下表所示: 损益类账户发生额表 20 ××年12月 金额:元 账户名称 借方净发生额 账户名称 贷方净发生额 主营业务成本 400000 主营业务收入 700000 其他业务成本 7000 其他业务收入 50000 税金及附加 5000 营业外收入 6000 销售费用 150000 管理费用 80000 财务费用 3000 营业外支出 1000 企业所得税税率为25%。 要求:根据上述资料计算该公司12月份利润表中下列项目的金额(列示计算过程): (1) 营业收入 (2) 营业成本 (3) 营业利润 (4) 利润总额 (5) 净利润
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