[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 EM.rO/qcW  
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项     目items R|H_F#eVn}  
本期金额 z?8Sie  
上期金额 Q CB~x2C  
K1>(Fs$  
一、营业收入Revenue 7?JcB?G4  
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   -d6*
M*{|  

)z?Kq0  
减：营业成本Cost of sales `+0)dTA(g$  
   tC -H2@  
   D?"TcA  
OT5'cl  
营业税金及附加Oparating tax DY%#E9  
   Af"vSL  
   VG`A* Vj  
q<cpU'-#  
销售费用Sales expense emI]'{_G  
   (&u)FB*  
   %U)M?UNjw  
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管理费用Adminstrative expense W=~H_L?/  
   XP-4=0zd  
   kY6))9 O  
H;n(qBSB  
财务费用Financial expense 4x:Odt5  
   %7?v='s=  
   N]sX r  
Zb7:qe<UN  
资产减值损失Loss of impairment of assets 4n@, p0  
   XDJQO /qN  
   ?iBHJ{  
k]`
3if5>  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets o^! Zt
9  
   N7xkkAS{  
   }f6x>  
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投资收益（损失以“-”号填列）Investment income T<0Bq"'%  
   rkl/5z??  
   `
 v)-v<  
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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 STmCj  
   JPk3T.qp  
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二、营业利润（亏损以“-”号填列）oparating profit ~I>B5^3  
   yXw xq(32  
   `#X{
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加：营业外收入Add:income from non-oparating activites mHo x  
   *R>I%?]V3  
   ls6ywLP{  
YAZ=-@]`\  
减：营业外支出Less:expense from non-oparating activites .{-8gAh  
   w|PZSOJ  
   +Z[%+x92  
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"E(c3D  
其中：非流动资产处置损失Include:loss on disposal of non-current assets 0r=Lilu{q  
   nx,67u/Pb  
   D@Fa~O$75  
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三、利润总额（亏损总额以“-”号填列）profit 4#=!VK8ZH  
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   7w{`f)~  
H$ xSl1>E  
减：所得税费用Less:income tax G$4lH>A&  
   .?S#DS )  
   Zk}e?Grc  
Ye!=  
四、净利润（净亏损以“-”号填列）Net profit NnSI=M  
   =fi.*d?$7  
   Qq]UEI `Go  
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五、每股收益：Earning per share k=bv!T_o  
   S,S_BB<Y[b  
   XW]|Mv[M  
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YQT  
（一）基本每股收益Basic earning per share /IV:JVT  
   xY t{=  
   #>ci!4Gz=Z  
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（二）稀释每股收益Dilute earning per share +Mm0
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e@^}y4 C  
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