[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 4W^0K|fq  
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项     目items r;S%BFMJS  
本期金额 [[TB.'k  
上期金额 Sgr<z d'b  
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一、营业收入Revenue C'mmo&Pd  
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减：营业成本Cost of sales !.p!  
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营业税金及附加Oparating tax Cr(pN[,  
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销售费用Sales expense ?u8+F  
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管理费用Adminstrative expense V
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财务费用Financial expense 6bqJM#y@  
  
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资产减值损失Loss of impairment of assets 0<i~XN0g  
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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 "~FXmKcX  
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投资收益（损失以“-”号填列）Investment income vtvr{Uqo@  
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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 EBebyQcon  
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二、营业利润（亏损以“-”号填列）oparating profit $p9XXZ"*  
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加：营业外收入Add:income from non-oparating activites ;$0za]x  
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减：营业外支出Less:expense from non-oparating activites *X<De  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets Q"Bgr&RJ  
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三、利润总额（亏损总额以“-”号填列）profit tv;3~Y0i  
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减：所得税费用Less:income tax _wX'u,HrC  
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四、净利润（净亏损以“-”号填列）Net profit Xi|v!^IT  
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五、每股收益：Earning per share -,+JE0[  
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（一）基本每股收益Basic earning per share RhDa`kV%t  
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（二）稀释每股收益Dilute earning per share ___+5r21\  
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