[专业英语]注册会计师英语辅导：双语利润表 [复制链接]

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项     目items wBz?OnD/D  
本期金额 Ibt~e4f  
上期金额 &4 Py  
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一、营业收入Revenue (B|4wR\  
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减：营业成本Cost of sales zAT7^q^  
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营业税金及附加Oparating tax ?sfas57&y  
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销售费用Sales expense WJH-~,u  
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管理费用Adminstrative expense 4C@ .X[r  
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财务费用Financial expense vv='.R, D  
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资产减值损失Loss of impairment of assets #E35%7*  
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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 @JJ,$?  
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投资收益（损失以“-”号填列）Investment income <}e2\x  
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其中：对联营企业和合营企业的投资收益Include:income from associates "},0Cs  
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二、营业利润（亏损以“-”号填列）oparating profit K@uUe3  
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加：营业外收入Add:income from non-oparating activites lw/zgR#|  
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减：营业外支出Less:expense from non-oparating activites )=,%iL-  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets ZUDdLJ  
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三、利润总额（亏损总额以“-”号填列）profit F.9SyB$  
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减：所得税费用Less:income tax N(*Xjy+PX  
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四、净利润（净亏损以“-”号填列）Net profit n-HQk7=mQ  
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五、每股收益：Earning per share Z )Imj&;  
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（一）基本每股收益Basic earning per share M84{u!>[  
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（二）稀释每股收益Dilute earning per share [73 \jT  
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