[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 K|V<e[X[V  
@0[#XA_>  
项     目items /]>8V'e\  
本期金额 J 2avt  
上期金额 5!jU i9  
?Jy/]j5fI  
一、营业收入Revenue ,We'AR3X  
   , aJC7'(  
   zbgH}6b  
Y:#nk.}>  
减：营业成本Cost of sales [$e\?c  
   rF\L}& Sw  
   YQ
N@;  
S17 c#6vT  
营业税金及附加Oparating tax #Mm1yXNu  
   ]9hXiY  
   #dhce0m  
6z2WN|78  
销售费用Sales expense oa<%R8T?@  
   7N4)T'B  
   Z3q
r2/  
H{U(Rt]
K  
管理费用Adminstrative expense ?, m_q+  
   )l6(ss!J  
   @O9 wit.  
E x)fXQ+  
财务费用Financial expense Y{D?
&x%yq  
   U>0~/o  
   5 iZx -M  
o>75s#= b=  
资产减值损失Loss of impairment of assets \IX|{]*D  
   7 ?"-:q   
   .  ytxe!O  
<pIel   
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets 9][A1+"  
   zXaA5rZO  
   +N2R'Phv  
vWVQ8S.  
投资收益（损失以“-”号填列）Investment income 8;y\Ln?B  
   -58Sb"f  
   w:h([q4X  
z`:tl7  
其中：对联营企业和合营企业的投资收益Include:income from associates KmpKyc[  
   &6&$vF65c  
   bZ[ay-f6oK  
AB=Wj*fr  
二、营业利润（亏损以“-”号填列）oparating profit QP7N#mh  
   ]FEs
N6  
   "?S>}G\  
&Pe[kCO]  
加：营业外收入Add:income from non-oparating activites #3}!Q0   
   -'rb+<v  
   7bL48W<QD  
XM~eocn  
减：营业外支出Less:expense from non-oparating activites /[+qw%>  
   3U4h>T@s|  
   (nAg ~i  
oD3Q{e  
其中：非流动资产处置损失Include:loss on disposal of non-current assets xp%LXxj  
   jhB+ ]  
   0,1)Sg*  
@r]1;KG  
三、利润总额（亏损总额以“-”号填列）profit S9{&.[O  
   WQBpU?O  
   {) wl`mw3  
6yK"g7  
减：所得税费用Less:income tax A
\-r%&.  
   4XN
kto  
   (".WJXB\  
.6A{   
四、净利润（净亏损以“-”号填列）Net profit LX</xI08W  
   sWFw[Y>  
   u&<NBxY  
1O+$"5H  
五、每股收益：Earning per share UQn
v#a>  
   -?1ed|I8  
   Rf TG 5E)  
UQO?hZ!y/.  
（一）基本每股收益Basic earning per share Voo_ ?  
   3Gt@Fo=  
   +^3 *Y"6Z  
b|u,[jEB  
（二）稀释每股收益Dilute earning per share ,B$e'KQ  
%B(E;t63W  
cdTG ] n