[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 (lnQ!4LK  
H_j<%VW  
项     目items |gVO Iq  
本期金额 X]fw9tZ  
上期金额 3DHm9n+/:  
m?j!0>  
一、营业收入Revenue TUaK:*x*  
   7&3URglsL"  
   ?R(3O1,v^  
duS #&w  
减：营业成本Cost of sales &~%@QC/  
   r$F]e]Ic\  
   nB5[]x'  
v'!N

t
k  
营业税金及附加Oparating tax 2mUu3fZ  
   /pU6trIM  
   8UIL_nPO  
g5Dx9d{  
销售费用Sales expense a
~*V  
   'oz= {;  
   pPZ/O6  
o x^lI  
管理费用Adminstrative expense `X='g96C1  
   !_9$[Oq ~  
   Uot-@|l  
Hl;p>>n  
财务费用Financial expense L:M9|/  
   5E!m! nBZ  
   o"FiM5L^.  
6^|6V  
资产减值损失Loss of impairment of assets JP4Moq~r   
   yj~"C$s  
   H/k W :k  
RfBb{?PP)  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets FIjET1{
 
   ~ ZL`E  
   z#Vp S=  
5}xni  
投资收益（损失以“-”号填列）Investment income $ rYS  
   ,)$KS*f"*z  
   DOVX$N$3  
?@?a}   
其中：对联营企业和合营企业的投资收益Include:income from associates nb_^3K]r  
   =&pN8PEn\  
   <83gn :$  
f_!`~`04  
二、营业利润（亏损以“-”号填列）oparating profit .4<U*X kt  
   1Wk EPj,  
   LU,"i^
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8 
tygs  
加：营业外收入Add:income from non-oparating activites /:` i%E  
   .w_`d'}  
   ocqB-C
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+n[wkgFd  
减：营业外支出Less:expense from non-oparating activites lK,=`x
e  
   )v=G}j^  
   *+j{9LK  
5^K#Tj ;2  
其中：非流动资产处置损失Include:loss on disposal of non-current assets Gd-.E7CH!  
   P"h\7V,d%  
   ` G=L07  
d ?M!
acB  
三、利润总额（亏损总额以“-”号填列）profit +;*(a3Gp  
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   N>fYH.c3Y  
1m`tqlFU9  
减：所得税费用Less:income tax ; eF 4J  
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   Ik5jwfz  
@
k+G Cf  
四、净利润（净亏损以“-”号填列）Net profit )L<?g!j~  
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   F|Dz]ar  
/QXs-T}d  
五、每股收益：Earning per share NhK(HTsvK  
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T  
   y8hg8J|  
#* gU[9U~  
（一）基本每股收益Basic earning per share z3Y)-  
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   @`;Y/',  
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（二）稀释每股收益Dilute earning per share cF&h$4-  
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56?/ jF  
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