[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 3o7xN=N  
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项     目items n1)'cS5}  
本期金额 Y:%"K  
上期金额 T{~MiC6A  
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一、营业收入Revenue 2B'^`>+8S  
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减：营业成本Cost of sales dMgbW<uAu  
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营业税金及附加Oparating tax n8?KSQy$  
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销售费用Sales expense ;.r2$/E  
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管理费用Adminstrative expense \y,;Cfl<  
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财务费用Financial expense ty9rH=1  
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资产减值损失Loss of impairment of assets hF9B?@n?B  
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加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets s/\XH&KR3V  
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投资收益（损失以“-”号填列）Investment income dY 6B%V  
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其中：对联营企业和合营企业的投资收益Include:income from associates `2sdZ/fO  
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二、营业利润（亏损以“-”号填列）oparating profit Mn-<51.%  
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加：营业外收入Add:income from non-oparating activites IBzHR[#,^  
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减：营业外支出Less:expense from non-oparating activites ![qRoYpbg8  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets WvIK=fdZ$  
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三、利润总额（亏损总额以“-”号填列）profit aS3P(s L  
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减：所得税费用Less:income tax ::kpl2r\c  
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四、净利润（净亏损以“-”号填列）Net profit mxtlr)  
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五、每股收益：Earning per share  Xcs8zT  
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（一）基本每股收益Basic earning per share {LjK_J'  
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（二）稀释每股收益Dilute earning per share zS&7[:IRs'  
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