[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 wHhIa3_v  
3a6  
项     目items bn"z&g  
本期金额 *uZ'MS  
上期金额 %Wb$qpa  
h>jp.%oOu  
一、营业收入Revenue !EO 2  
   {]:B80I;2  
   <=!|U0YV  
1 ,4V8gp  
减：营业成本Cost of sales 8]0?mV8iOE  
   .2STBh.;  
   5[>N[}Ck>  
>oc&hT  
营业税金及附加Oparating tax rZ7)sE5L  
   +N!!Z2  
   bR? $a+a)  
%c,CfhEV%&  
销售费用Sales expense D z5(v1I9A  
   >CPoeIHK  
   ( 0Z3Ksfj1  
vD4<G{  
管理费用Adminstrative expense v_ W03\  
   6dX l ny1H  
   U})Z4>[bvt  
N&+DhKw  
财务费用Financial expense r=pb7=M#LN  
   <\S j5  
   nXF|AeAco  
"t)|N dZm  
资产减值损失Loss of impairment of assets f@= lK?Pfh  
   (Qys`D   
    |{@_J  
r<L>~S>yb  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets $5m_)]w4a  
   qfzT8-Y  
   HFd>UdT%  
lEv<n6:_  
投资收益（损失以“-”号填列）Investment income #2*2xt  
   Ayi Uz  
   1)f~OL8o  
)IP{yL8c  
其中：对联营企业和合营企业的投资收益Include:income from associates k@= LR  
   0^{?kg2o_  
   = g)G!  
mh8~w~/[  
二、营业利润（亏损以“-”号填列）oparating profit tqo!WuZAj  
   HR83{B21  
   H/6GD,0  
g$ oe00b  
加：营业外收入Add:income from non-oparating activites 4?^t=7N  
   \V,;F!*#G  
   R7 *ek_  
Q-GnNT7MB3  
减：营业外支出Less:expense from non-oparating activites }X`jhsqT  
   :+>:>$ao  
   nu#_,x<LS  
A{Q:,S)  
其中：非流动资产处置损失Include:loss on disposal of non-current assets #D{//P|;  
   1y5$  
  
1$Pn;jg:  
D%Y{(l+X  
三、利润总额（亏损总额以“-”号填列）profit jHx<}<  
   !*gTC1bvB  
   _(8HK  
5Cs JghTw  
减：所得税费用Less:income tax mJ|7Jc  
   pMX#!wb  
    }[<eg>9#  
l AwOp  
四、净利润（净亏损以“-”号填列）Net profit uvrfR?%QK  
   q(yw,]h]{  
   K>`7f]?H*e  
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五、每股收益：Earning per share ?DC3BA\)  
   yv<0fQ  
   ^Q?I8,4}  
zAxwM-`  
（一）基本每股收益Basic earning per share _;BN;].  
   sQS2U6  
   &:` 7  
ZC1U  
（二）稀释每股收益Dilute earning per share ?eb2T`\0Q  
j}
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