[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 tC5>K9Ed  
@V Sr'?7-  
项     目items j XYr&F  
本期金额 /z)Nz2W  
上期金额 ?ph>:M  
1/v#Z#3[  
一、营业收入Revenue !j&#R%D  
   !xU[BCbfYV  
   ?1**@E0  
vwzElZ{C:v  
减：营业成本Cost of sales |_hIl(6F5N  
   M[C)b\  
   AzVv-!Y  
PU4-}!K  
营业税金及附加Oparating tax \x|8  
   -56gg^Pnr  
   Z^J7r&\V  
?K
Wo1  
销售费用Sales expense $WO{!R  
   pq:[`  
   rN,T}M=2  
+i[vJRLxl~  
管理费用Adminstrative expense YRCOh:W*  
   O"#/>hmv-  
   Yq
'D-$@  
RIDl4c [  
财务费用Financial expense ?XV3Y3  
   _ }cD_$D  
   (mioKO )?v  
$EL:Jx2<  
资产减值损失Loss of impairment of assets \}!
/z]u  
   oPVt qQ  
   i v.G  
6ld /E  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets czsnPmNEI  
   S%e) br}  
   Tv9\`F[  
W\<HUd  
投资收益（损失以“-”号填列）Investment income HQnc`2  
   =ui3I_*)  
   &A=c[pc  
 $ Tal.  
其中：对联营企业和合营企业的投资收益Include:income from associates +.gj/uy*  
   #N;&^El  
   biS{.  
c& K`t  
二、营业利润（亏损以“-”号填列）oparating profit L#%)@  
   l&5Tft  
   /.~zk(-&h  
o$Y#C{
wC%  
加：营业外收入Add:income from non-oparating activites cI&XsnY  
   p=\Q7<Z6d,  
   7* [  
/(?s \}O  
减：营业外支出Less:expense from non-oparating activites ";/ogFi  
   57q?:M=^  
   V9Dq<y-y  
D/= k9[b!  
其中：非流动资产处置损失Include:loss on disposal of non-current assets Xkk 8#Y
":  
   /<%EKu5  
   z`p9vlS[  
x&r f]R  
三、利润总额（亏损总额以“-”号填列）profit `2]TPaWGh  
   4$81ilBcL  
   qlnA7cK!  
y(#6nG@S  
减：所得税费用Less:income tax 6J">@+  
   dK ;ebg9|  
   x u{VU^'Y  
nPDoK!r'  
四、净利润（净亏损以“-”号填列）Net profit ~Orz<%k.  
   m/;fY>}3
 
   \#I
Kirf?  
C XNYWx  
五、每股收益：Earning per share rHuzGSX54  
   x0K#-  
   JcMl*k  
bR;.KC3C
 
（一）基本每股收益Basic earning per share g9=_^^Tg  
   i|xz   
   c]i;0j? Dl  
4TYtgP1  
（二）稀释每股收益Dilute earning per share YQWq*o^:  
;/kmV~KG  
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