[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 /Y7^!3uM  
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项     目items <>] DcA  
本期金额 RaJTya^  
上期金额 "Oxr}^% i  
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一、营业收入Revenue [
RyVR  
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减：营业成本Cost of sales Nm* (?1  
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营业税金及附加Oparating tax jRK}H*uem  
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销售费用Sales expense "<CM'R  
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管理费用Adminstrative expense jl,gqMn"V  
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财务费用Financial expense @.t +
 
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资产减值损失Loss of impairment of assets r&u1-%%9[  
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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 A2'i~_e  
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投资收益（损失以“-”号填列）Investment income -X.#Y6(  
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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 1-kuK<KR  
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二、营业利润（亏损以“-”号填列）oparating profit Rk$7jZdTf  
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加：营业外收入Add:income from non-oparating activites -)A:@+ GF  
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减：营业外支出Less:expense from non-oparating activites Gs
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其中：非流动资产处置损失Include:loss on disposal of non-current assets >tg)F|@  
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三、利润总额（亏损总额以“-”号填列）profit t>[QW`EeP  
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减：所得税费用Less:income tax X9*n[ev  
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四、净利润（净亏损以“-”号填列）Net profit HNZ$CaJh  
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五、每股收益：Earning per share dsIbr"m  
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（一）基本每股收益Basic earning per share }s2CND  
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（二）稀释每股收益Dilute earning per share <Sot{_"li  
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