[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 A (:7q4  
32DSZ0  
项     目items caK<;bmu-  
本期金额 bo;;\>k  
上期金额 i{['18Q$F3  
. kv/db  
一、营业收入Revenue a{?`yO/ 2  
   >lD*:#o  
   $6&P 69<  
lu]Z2xSv  
减：营业成本Cost of sales )p,uZ`~
v  
   a!`b`r-4  
   yQ^k%hHa  
|2!!>1k  
营业税金及附加Oparating tax f?-=&||f78  
   76Drhh(  
   %SWtE5HZQq  
uVO*@Kj+  
销售费用Sales expense RoL5uha,l  
  
3ug|H  
   zjyj,jP  
xB&kxW.;  
管理费用Adminstrative expense yM
dAe>@  
   _`Ojh0@00  
   c&A;0**K,  
#g ;][  
财务费用Financial expense [1I>Bc&o*  
   5<%]6cx}  
   ?DN4j!/$  
mw^Di  
资产减值损失Loss of impairment of assets uO4kCK<7C  
   n?@3+wG  
   Z0f0tL&A<  
C'iJFfgR  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets f87>ul!*  
   @iC,0AK4k  
   (kECV8)2  
1|_8+)i;  
投资收益（损失以“-”号填列）Investment income b!>w4MPe  
   gq$]jWtCD  
   Dy>U=(S  
nm[ yp3B  
其中：对联营企业和合营企业的投资收益Include:income from associates |]qwD,eiH,  
   .Y l*kG6r  
   wm3fd7T  
B
3p[A k  
二、营业利润（亏损以“-”号填列）oparating profit EYwDv4H,g  
   Ri,8rf0u
 
   i.4L;(cg  
/ a
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加：营业外收入Add:income from non-oparating activites T>"GH M  
   5W0'r'{  
   QK+s}ny  
nN|zEw]  
减：营业外支出Less:expense from non-oparating activites 8"C;I=]8  
   ?}QHEk:H  
   NXAP=y3  
(qE*z  
其中：非流动资产处置损失Include:loss on disposal of non-current assets /o<tmK_m  
   $Cr? }'a  
   *fBI),bZa  
9]Q\Pr\Ub$  
三、利润总额（亏损总额以“-”号填列）profit x;RjLI4h  
   8]DN]\\o  
   %cM2;a=2  
L{>XT
 
减：所得税费用Less:income tax _IAvFJI  
   T=8>0D^v5  
   <{C oM  
u8U l +u  
四、净利润（净亏损以“-”号填列）Net profit
dXKv"*7l  
   l}>gG[q!  
   H}}]Gh.T  
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五、每股收益：Earning per share C[j'0@~V:B  
   .Gq)@{o>  
   9R
 XT  
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（一）基本每股收益Basic earning per share wW4/]soM  
   buGYHZu  
   xg~ Baun  
=1o
_:VOG  
（二）稀释每股收益Dilute earning per share }r&^*" 2=  
6gS<h\h0  
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