[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 OS1f}<  
]2{]TJ@B  
项     目items Mm!;+bM%  
本期金额 h@J3+u<  
上期金额 I8|"h8\  
wbI1~/  
一、营业收入Revenue }GHCu
 
   HkY#i;%N  
   aGAr24]y  
>h.HW  
减：营业成本Cost of sales OTNI@jQ)  
   3GrIHiCr  
   qRz /$|.  
A\v53AT  
营业税金及附加Oparating tax 0QyL}y2  
   . BX*C  
   ?Ss~!38  
:ciD!Ly  
销售费用Sales expense }PM7CZSq  
   q s:T
R  
   /FjdcH=  
UID`3X  
管理费用Adminstrative expense xrI9t?QaCb  
   eU.C<Tv:8  
   . g- HB'  
@LSX@V   
财务费用Financial expense AUES;2WL  
   |:,`dQfw  
   G<]@nP{P  
1=e(g#Ajn\  
资产减值损失Loss of impairment of assets TX7dwmt)N  
   BK wo2=m~  
   Aj
(y]p8  
jy_4W!4a  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets I!Mkss xc  
   {s8g;yU5  
   SLp nVD:'1  
cob??|,\m  
投资收益（损失以“-”号填列）Investment income p*Yx1er1  
   K3h"oVn  
  
F Yb]9MX  
%a:T9v  
其中：对联营企业和合营企业的投资收益Include:income from associates @ZrNV*&<  
   o)$eIu}Wg  
   #%L_wJB-  
qEVpkvEq  
二、营业利润（亏损以“-”号填列）oparating profit ej1WkaR8  
   EQX<<x
"  
   N vTp1kI]  
vZs~=nfi#|  
加：营业外收入Add:income from non-oparating activites ltMcEv-d0  
   o 9(x\g  
   r;E5e]w*-  
D-O{/  
减：营业外支出Less:expense from non-oparating activites OMd:#cWsQ  
   .u`A4;;Gw  
   [nlq(DGJhp  
Ps;4]=c  
其中：非流动资产处置损失Include:loss on disposal of non-current assets Kaaz,C.$^  
   }5}>B *  
   k~
F,n  
nZG zez  
三、利润总额（亏损总额以“-”号填列）profit K$B~vy6E`  
   4ElS_u^cP7  
   B\% Gp}  
&JD^\+7U:  
减：所得税费用Less:income tax b!teSf  
   zQUNvPYM  
   )@!T_#  
Dtyw]|L\H  
四、净利润（净亏损以“-”号填列）Net profit }o\} qu*  
   5@ Hg 4.  
   gvL*]U7  
:LC3>x`:  
五、每股收益：Earning per share q'IMt7}  
   = C/F26=|  
   oq b(w+<  
sP~x
e(  
（一）基本每股收益Basic earning per share *y$CDv
  
   .Yz^r?3t  
   : #so"O  
'(ZT}N  
（二）稀释每股收益Dilute earning per share *i!t&s  
B|{E[]
iK  
I1s$\NZ~]