[专业英语]注册会计师英语辅导：双语利润表 [复制链接]

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项     目items MVjc.^  
本期金额 LnZ*,>1Z  
上期金额 -Hh$3Uv  
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一、营业收入Revenue 9r+`j  
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减：营业成本Cost of sales H`-%)c =  
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营业税金及附加Oparating tax =ADAMP  
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销售费用Sales expense qzE/n  
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管理费用Adminstrative expense on*?O O'  
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财务费用Financial expense \b.2f+;3  
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资产减值损失Loss of impairment of assets s[n
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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 ~#I 1!y~`  
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投资收益（损失以“-”号填列）Investment income QlJCdCSy  
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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 wIxLr{  
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二、营业利润（亏损以“-”号填列）oparating profit l#:=zu  
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加：营业外收入Add:income from non-oparating activites F`Q,pBl1p6  
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减：营业外支出Less:expense from non-oparating activites @#VxjXW^  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets 
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三、利润总额（亏损总额以“-”号填列）profit UY}lJHp0  
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减：所得税费用Less:income tax  M/UJb1<  
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四、净利润（净亏损以“-”号填列）Net profit *ZN"+wf\  
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五、每股收益：Earning per share E8%O+x}  
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（一）基本每股收益Basic earning per share tp5]n`3rD  
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（二）稀释每股收益Dilute earning per share [c>X Q  
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