[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 (fcJp)D  
@~8*  
项     目items Lf+"Gp  
本期金额 ^vha4<'-qG  
上期金额 3V%ts7:a  
V?&P).5)  
一、营业收入Revenue |ZtNCB5{^j  
   (
Fs{~4T  
   'ZAl7k .  
jchq\q)_z  
减：营业成本Cost of sales *=zv:!  
   ch]{=61  
   3oBR  
IA680^  
营业税金及附加Oparating tax z#^;'n nw  
   >p 9~'
 
   ubUVxYD?  
?tx."MZ  
销售费用Sales expense ppzQh1  
   52t6_!y+V  
   JasA w7  
.JX9(#Uk  
管理费用Adminstrative expense JsHD3  
   P(cy@P
,D  
   ~Xz?H=}U+  
R
'Uf#.  
财务费用Financial expense tr|)+~x3  
   `T3B  
   ^MO})C  
,-[z?dvO  
资产减值损失Loss of impairment of assets +aOQ'*g  
   .FC|~Z1T<F  
   FaQc@4% o  
bXk(wXX  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets '8=/v*j>?  
   9J$-E4G.M
 
   Go(Td++HS  
nM|F MK^  
投资收益（损失以“-”号填列）Investment income ZQ{-6VCjl  
   v?0F  
   Q)=LbR{#  
Vrs?VA`v$  
其中：对联营企业和合营企业的投资收益Include:income from associates _$i
)bJ  
   qKTzigjj  
   !<?
<f db  
b_^y Ke^W  
二、营业利润（亏损以“-”号填列）oparating profit UCJx{7  
   0ZJj5<U  
   t~|J2*9l  
Lg{M<Q) 4  
加：营业外收入Add:income from non-oparating activites  fj'7\[nZ  
   &%m%b5  
   :l&Yq!5  
Q89fXi0Ivb  
减：营业外支出Less:expense from non-oparating activites ?AK`M #M  
   
2'u%  
   
hLj7i?  
VS>xvF  
其中：非流动资产处置损失Include:loss on disposal of non-current assets nJ h)iQu  
   "SRS{ -p0  
   .3&(Y  
8N \<o7t%  
三、利润总额（亏损总额以“-”号填列）profit 
FLXn%/  
   -iL:D<!Cb_  
   GSW%~9WBa  
R3%%;`c=  
减：所得税费用Less:income tax E+lr{~  
   [iZH[7&j  
   :W;eW%Y  
)qe rA  
四、净利润（净亏损以“-”号填列）Net profit 4AMe>s  
   .><-XJ  
   E^A S65%bL  
x#gZC
1$Y  
五、每股收益：Earning per share "c\WZB`|  
   &gKDw! al  
   Q[?R{w6  
XJ5@/BW  
（一）基本每股收益Basic earning per share 83 <CDjD  
   uehu\umt=  
   )ZI#F]  
hQ'W7EF  
（二）稀释每股收益Dilute earning per share @dx8{oQ  
5z =}o/?  
k||dX(gl