[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 w;:*P  
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项     目items 0gP}zM73  
本期金额 ~H<6gN<j(.  
上期金额 oDAXiY$u  
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一、营业收入Revenue [uN? ~lp\%  
   2E)-M9ds  
   x,pjpx  
Q1I6$8:7  
减：营业成本Cost of sales a:OQGhc=  
   :zke %Yx  
   \aUC(K~o\;  
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营业税金及附加Oparating tax WUXx;9>  
   Ed df2;-.  
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销售费用Sales expense 17"uf.G  
   u5b|#&-mX  
   Q%f^)HZGR  
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管理费用Adminstrative expense Vl=l?A8  
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   +YKi,  
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财务费用Financial expense s %``H`  
   &4x}ppX  
   UapC"XYJ  
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资产减值损失Loss of impairment of assets g<;q.ZylT  
   U!?_W=?  
   ;oKZ!ND  
Sc1 8dC0  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets {{D)YldtA  
   :vqgGKml$  
   Zd}9O jz5  
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投资收益（损失以“-”号填列）Investment income `O!X((  
   17[3/m8a  
   )D5"ap]fX  
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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 ~IfJwBn-i  
   n&;85IF1  
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二、营业利润（亏损以“-”号填列）oparating profit c%2QZC  
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   L:pYn_  
r?lf($D*  
加：营业外收入Add:income from non-oparating activites 2~1SQ.Q<RY  
   9`A;U|~E@  
   $%CF8\0  
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减：营业外支出Less:expense from non-oparating activites F|o:W75  
   j_!F*yul  
  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets %S@ZXf~:  
   RK'\C\gMDu  
   tqvN0vY5  
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三、利润总额（亏损总额以“-”号填列）profit 7$vYo _  
   hOu3 bA  
   u<6<iD3y  
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减：所得税费用Less:income tax 8 S:w7Hr  
   +,TRfP Fb  
   @uqd.Q  
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四、净利润（净亏损以“-”号填列）Net profit ( iBl  
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   xd q?/^E  
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五、每股收益：Earning per share G ~^r)fm_  
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（一）基本每股收益Basic earning per share 7 S#J>*  
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   2\A$6N;_  
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（二）稀释每股收益Dilute earning per share axv>6k  
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