[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 @DgJxY|  
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项     目items ]=v_u9;  
本期金额 sY__ak!>  
上期金额 uLV@D r   
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一、营业收入Revenue xao'L  
   olPV"<;+pO  
   5p6Kq=jhb  
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减：营业成本Cost of sales SX)giQLU  
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营业税金及附加Oparating tax loVUB'OSv  
   WN9<  
   V6l*!R  
g]|K@sm  
销售费用Sales expense O[Xl*9P  
   *z4n2"<l  
   l!f/0Rx5  
$3BCA)5:  
管理费用Adminstrative expense "Y@rNmBj  
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财务费用Financial expense IVD1mk  
   hNB;29r~  
   ? lC. Pq  
96 ;17h$  
资产减值损失Loss of impairment of assets Tyu]14L  
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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 %]%.{W\j3  
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   qq}EXq^  
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投资收益（损失以“-”号填列）Investment income "sF&WuW|  
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   vTN/ho,H  
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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 ty]JUvR@  
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   ~[XDK`B
  
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二、营业利润（亏损以“-”号填列）oparating profit "-xm+7  
   y XZZ)i_  
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加：营业外收入Add:income from non-oparating activites )#[?pYd  
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   u`Djle   
V x1C4  
减：营业外支出Less:expense from non-oparating activites Db\.D/76  
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   q@;WXHO0  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets Z"#ysC  
   ,p\^n`A32  
   PETrMu<  
Z"Z&X0Oj  
三、利润总额（亏损总额以“-”号填列）profit $wU.GM$t~  
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减：所得税费用Less:income tax uRG0}>]|U  
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四、净利润（净亏损以“-”号填列）Net profit {Eb R =  
   )hj77~{+  
   !%J;dOcU  
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五、每股收益：Earning per share '1;Q'-/J  
   $s.:wc^  
   v=nq P{  
6NJ"ty9Bp  
（一）基本每股收益Basic earning per share .6SdSB^M  
   i`7{q~d=  
   6FG h=~{3,  
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（二）稀释每股收益Dilute earning per share yXS ~PG  
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