In Published Financial Statements, Profit Before Tax =

In published financial statements, profit before tax =

A) Revenue - cost of sales.
B) Operating profit + finance income (interest receivable) - finance expense (interest payable) .
C) Gross profit - distribution and selling costs - administration expenses.
D) Revenue - cost of sales - distribution and selling costs - administration expenses + finance income (interest receivable) - finance expense (interest payable) - income tax.