[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 N; }$!sNIm  
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项     目items OPNRBMD  
本期金额 8vVE  
上期金额 &q>8D'  
4S I~y;c)  
一、营业收入Revenue ~W21%T+  
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   fLe~X!#HF  
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减：营业成本Cost of sales +fk*c[FG  
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6nk}k]Ji  
营业税金及附加Oparating tax fi HE`]0
 
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销售费用Sales expense `9
r{z;UQ  
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管理费用Adminstrative expense 4fKvB@O@.  
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财务费用Financial expense Leb Kzqe  
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   9:{<:1?  
f![] :L  
资产减值损失Loss of impairment of assets X )!XR/?  
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   QDn_`c  
X]y8-}Qf  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets zdwQpB,+^  
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投资收益（损失以“-”号填列）Investment income )3CM9P'0  
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   :XY%@n  
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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 <Z-Pc?F&(k  
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二、营业利润（亏损以“-”号填列）oparating profit \uTlwS  
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p-"C^=l  
加：营业外收入Add:income from non-oparating activites Wq3PN^  
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减：营业外支出Less:expense from non-oparating activites H}r]j\  
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sN1H {W  
其中：非流动资产处置损失Include:loss on disposal of non-current assets q%G
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三、利润总额（亏损总额以“-”号填列）profit ,u|>
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6x  
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减：所得税费用Less:income tax YQD`4ND  
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四、净利润（净亏损以“-”号填列）Net profit R>"pJbS;L  
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五、每股收益：Earning per share aO$0[-A  
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（一）基本每股收益Basic earning per share IsT}T}p,t  
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（二）稀释每股收益Dilute earning per share <!t;[ie?y  
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