[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 MYN1zYT6j  
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项     目items a.%]5%O;t  
本期金额 ik8e  
上期金额 \?3];+c9  
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一、营业收入Revenue /jj!DO#  
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减：营业成本Cost of sales ,P auP~L  
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营业税金及附加Oparating tax QO#ZQ~  
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销售费用Sales expense 4?%0z) g  
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管理费用Adminstrative expense wV5<sH__  
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财务费用Financial expense Z<&: W8n  
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资产减值损失Loss of impairment of assets ^'
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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 }:jXl!:V  
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投资收益（损失以“-”号填列）Investment income C y&L,  
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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 D~mGv1t"  
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二、营业利润（亏损以“-”号填列）oparating profit el[6E0!@  
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加：营业外收入Add:income from non-oparating activites kXOlZC  
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减：营业外支出Less:expense from non-oparating activites 5,mb]v0k  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets XDI@mQmzB  
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三、利润总额（亏损总额以“-”号填列）profit ZM)a4h,kcm  
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减：所得税费用Less:income tax e8gD(T  
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四、净利润（净亏损以“-”号填列）Net profit |~Z+Xla  
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五、每股收益：Earning per share Z&21gN  
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（一）基本每股收益Basic earning per share $MP'j9-S?  
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（二）稀释每股收益Dilute earning per share _$ F I>  
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