[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 -'C!"\%  
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项     目items S@:B6](D$  
本期金额 -rDz~M
+  
上期金额 }BN\/;<A  
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一、营业收入Revenue {&nV4
c$v  
   < `Z%O<X  
   te2 Iu%5 z  
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减：营业成本Cost of sales .T 3=Eq&"W  
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   Y
lUpASW  
Rk<%r k  
营业税金及附加Oparating tax E5B8 Z?$a  
   & QY#3yj=  
   F WTx&Ip  
mTEVFm  
销售费用Sales expense 'H=weH  
   "r-l8r,  
   9!t4>  
}~*rx7p  
管理费用Adminstrative expense 6f}e+80  
   Tj,2r]g`<  
   YIDg'a+z  
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财务费用Financial expense `Ei"_W  
   PqhlXqX9  
   yzc pG6,  
I>((o`  
资产减值损失Loss of impairment of assets t&"5dM\  
   Jf+7"![|  
   /`R dQ<($  
R|t;p!T  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets !Y%D 9  
   xzK>Xi?  
   ~N[|bPRmhE  
MYTS3(  
投资收益（损失以“-”号填列）Investment income U,3d) ]Zy&  
   d8.ajeN]o  
   P|N?OocE  
Z1]"[U[;  
其中：对联营企业和合营企业的投资收益Include:income from associates &PWf:y{R`  
   |+/$ g.  
   3o7xN=N  

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二、营业利润（亏损以“-”号填列）oparating profit gDhl-  
   Th+|*=Il  
   6bJ"$o  
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加：营业外收入Add:income from non-oparating activites kGj]i@(PA4  
   mCrU//G  
   4JK@<GBK6  
Ty}R^cy{d  
减：营业外支出Less:expense from non-oparating activites W^ClHQ"Iy  
   P6E1^$e  
   y7; 5xF?q  
 GG>Y/;^  
其中：非流动资产处置损失Include:loss on disposal of non-current assets 83xd@-czgh  
   w#d}TY  
   mdt ?:F4Q  
ws().IZ  
三、利润总额（亏损总额以“-”号填列）profit |QqWVelc  
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   Ei|0L$NCg  
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减：所得税费用Less:income tax V*kzn m  
   9T]va]w?#  
   "DzGBu\  
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四、净利润（净亏损以“-”号填列）Net profit (
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   S `wE$so>  
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五、每股收益：Earning per share ^s.oZj q  
   Z c<]^QR  
   5#BF,-Jv  
-|$*l Q  
（一）基本每股收益Basic earning per share TwwIt5_fN  
   g)nXo:)&  
   eFes+i(35  
L<"k7)k  
（二）稀释每股收益Dilute earning per share PgqECd)f  
NB3/A"}"02  
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