[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 ~{U~9v^v(  
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项     目items k\x>kJ}0  
本期金额 ETjlq]@j  
上期金额 cq@8!Eu w]  
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一、营业收入Revenue I&R4.;LW  
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   }2V|B4  
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减：营业成本Cost of sales v

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p# O%<S@?  
营业税金及附加Oparating tax K~v"%sG{`  
    3xV  
   Qmzj1e$6x  
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销售费用Sales expense y\r8_rBo  
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   h_x"/z&  
0=L: 8&m  
管理费用Adminstrative expense [g _f`ZJ=  
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财务费用Financial expense !Edc]rg7  
   KuE 2a,E4  
   rK}*Uwut  
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资产减值损失Loss of impairment of assets r`B8Cik  
   jD$ T  
   QZt/Rm>W0  
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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 &{/ `Q,  
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   m0XK?;\V  
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投资收益（损失以“-”号填列）Investment income !-LPFy>  
   q ( H^H  
   @j5W4HU  
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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 >vt#,8VAN  
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二、营业利润（亏损以“-”号填列）oparating profit 'h
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加：营业外收入Add:income from non-oparating activites n=L;(jp<j  
   p,$1%/m  
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减：营业外支出Less:expense from non-oparating activites WTSY:kvcCY  
   n]6xrsE  
   }!lLA4XRr  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets >bEH&7+@_'  
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三、利润总额（亏损总额以“-”号填列）profit Euk#C;uBg  
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减：所得税费用Less:income tax Xr6lYO_R  
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   $9M>B<]  
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四、净利润（净亏损以“-”号填列）Net profit E9!IGci  
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= 14'R4:  
五、每股收益：Earning per share >.\G/'\?  
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（一）基本每股收益Basic earning per share ^qy$M>  
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   -TjYQ  
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（二）稀释每股收益Dilute earning per share  * j:  
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