[专业英语]注册会计师英语辅导：双语利润表 [复制链接]

Prepared by              for the year ended month date year                in RMB %~XJwy-  
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项     目items {j*+:Gj0V  
本期金额 *.Hnt\4|  
上期金额 5
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一、营业收入Revenue qZ1PC
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减：营业成本Cost of sales S^=/}PT'  
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营业税金及附加Oparating tax Y%8QFM  
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销售费用Sales expense s5#g[}dj  
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管理费用Adminstrative expense $R36`wk  
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财务费用Financial expense f2f$aZ  
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资产减值损失Loss of impairment of assets Yy1Pipv  
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加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets +O6@)?pI  
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投资收益（损失以“-”号填列）Investment income \/zS@fz  
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其中：对联营企业和合营企业的投资收益Include:income from associates qILr+zH  
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二、营业利润（亏损以“-”号填列）oparating profit rR;Om1 -,  
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加：营业外收入Add:income from non-oparating activites x$sQ .aT  
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减：营业外支出Less:expense from non-oparating activites Sj+#yct-  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets Uy=eHwU?J  
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三、利润总额（亏损总额以“-”号填列）profit :=@[FXD4  
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减：所得税费用Less:income tax t~`Ef  
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四、净利润（净亏损以“-”号填列）Net profit DT Y=k  
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五、每股收益：Earning per share ~x+w@4)a>  
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（一）基本每股收益Basic earning per share %/y/ ,yd  
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（二）稀释每股收益Dilute earning per share :H{8j}"  
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