[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 fi%lN_Ev?  
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项     目items OS1f}<  
本期金额 %S^:5#9  
上期金额 c*i,z  
5Rp mR  
一、营业收入Revenue ErFt5%FN.O  
   n8JM 0 U-  
   wbI1~/  
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减：营业成本Cost of sales '<'5BeU  
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   R G~GVf  
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营业税金及附加Oparating tax \+&)9 !K  
   GyVuQ51  
   v^ v \6uEP  
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销售费用Sales expense qpzyl~g:C  
   olKM0K  
   . BX*C  
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管理费用Adminstrative expense 5BK3ix*L  
   yqR]9"a  
   ,W;|K 5  
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财务费用Financial expense 70EH~  
   jvpv1>KYV  
   L-zU%`1{M  
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资产减值损失Loss of impairment of assets )`6OSB  
   $GHi9aj_P  
   GL,[32~C  
=5:S"WNj  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets riRG9c |  
   w
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投资收益（损失以“-”号填列）Investment income BB_(!omq[  
   b$- g"F  
   5Zmc3&vRl  
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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 Z?WVSJUVf  
   )1$H7|  
   irP*:QM  
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二、营业利润（亏损以“-”号填列）oparating profit D *IeG>%  
   aOQT-C[ O  
   1&vR7z]*  
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加：营业外收入Add:income from non-oparating activites F?ps? e  
  
QL2 `X2  
   IRTWmT jT  
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减：营业外支出Less:expense from non-oparating activites s,l*=<  
   R<%{I)  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets }*O8
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   if3z Fh  
   ;jO+<~YP!  
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三、利润总额（亏损总额以“-”号填列）profit ;0NJX)GL  
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   e)}=T0 s  
fI'+4 )@x  
减：所得税费用Less:income tax PO^#G@  
   J)|I/8!#  
   qT&zg@m  
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四、净利润（净亏损以“-”号填列）Net profit ]24]id  
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   d`%7Pk  
0-57_"
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五、每股收益：Earning per share x<@i3Y{[  
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   1]vDM&9  
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（一）基本每股收益Basic earning per share jj]|}G  
   G({VK  
   Og8%SnEpMI  
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（二）稀释每股收益Dilute earning per share r=p^~tuyxr  
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