[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 v`L]dY4,  
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项     目items d<Lc&wlP  
本期金额 FaJK R  
上期金额 hrJ(][8  
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9  
一、营业收入Revenue @gqZiFM)  
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减：营业成本Cost of sales yQ^,>eh  
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营业税金及附加Oparating tax 2\&3x}@  
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销售费用Sales expense 3st?6?7|  
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管理费用Adminstrative expense
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财务费用Financial expense 9BlpqS:P&  
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资产减值损失Loss of impairment of assets H;<>uELie  
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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 SHSfe{n  
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投资收益（损失以“-”号填列）Investment income 78*8-  
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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 
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二、营业利润（亏损以“-”号填列）oparating profit %2b^t*CQ  
  
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加：营业外收入Add:income from non-oparating activites \K"7U  
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减：营业外支出Less:expense from non-oparating activites [aA@V0l  
   
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其中：非流动资产处置损失Include:loss on disposal of non-current assets j[R.UB3J  
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三、利润总额（亏损总额以“-”号填列）profit i5Sya]FN  
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减：所得税费用Less:income tax ,W [J@4.  
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四、净利润（净亏损以“-”号填列）Net profit (K8Ob3zN_  
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五、每股收益：Earning per share +ansN~3  
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（一）基本每股收益Basic earning per share iSoQ1#MP)2  
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（二）稀释每股收益Dilute earning per share 1,) yEeHjU  
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