[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 jH&_E'XMX  
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项     目items *K, hrpYR  
本期金额 Z<ajET`)  
上期金额 gM3]%L_
 
Ob8B  
一、营业收入Revenue J}(6>iuQY?  
   Z%+BWS3YqY  
   n|x$vgb  
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减：营业成本Cost of sales 4N~+G `  
   N~):c2Kp<9  
   $Eio$TI  
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营业税金及附加Oparating tax ms}f>f=  
   [Y$5zeA  
   =9p
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销售费用Sales expense 3a#PA4Ql  
   JAlU%n?R  
   69C8-fF0[I  
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管理费用Adminstrative expense g5[D&  
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   <Zp^lDxa  
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财务费用Financial expense #M5_em4kN  
   Q PFeBl  
   wfxOx$]zK  
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资产减值损失Loss of impairment of assets K8  b+   
   Mlv<r=E  
   ?wd|G4.Vo  
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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 P_p6GT:5  
   'aD6>8/Hj  
   8FzH NG  
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投资收益（损失以“-”号填列）Investment income W.A1m4l58R  
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   yjEI/9_  
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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 3{<R5wUo"  
   x*.Ye5Jb  
   RT%x&j  
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二、营业利润（亏损以“-”号填列）oparating profit  5kcJ  
   8>UKIdp  
   R? O-x9  
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加：营业外收入Add:income from non-oparating activites "JkZ
J#  
   K7IyCcdB  
   T yU&QXb  
Zta$R,[9h  
减：营业外支出Less:expense from non-oparating activites ZjqA30!  
   YgCc|W3{  
   (NX)oP  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets v btAq^1  
   I(pb-oY3!I  
   L 5+J ^  
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三、利润总额（亏损总额以“-”号填列）profit bA9CO\Pp`  
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减：所得税费用Less:income tax n ]w7Zj  
   kLJlS,nh\r  
   '9qn*H`'  
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四、净利润（净亏损以“-”号填列）Net profit [*<.?9n)or  
  
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五、每股收益：Earning per share *ksb?|<Ot  
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（一）基本每股收益Basic earning per share <"?*zx&  
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（二）稀释每股收益Dilute earning per share < kz[:n:  
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