[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 ;lW0p8  
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项     目items %?X~,  
本期金额 [g=yuVXNZZ  
上期金额 Va(R*38k  
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一、营业收入Revenue 5SR29Z[  
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减：营业成本Cost of sales b]4yFwb  
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营业税金及附加Oparating tax jl3RE|M\<  
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销售费用Sales expense {(ey!O  
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管理费用Adminstrative expense lG%oqxJ+ L  
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财务费用Financial expense $w+g%y)  
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资产减值损失Loss of impairment of assets ;op+~@*!  
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加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets 2#T|+mKxZM  
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投资收益（损失以“-”号填列）Investment income s67$tlV  
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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 53B Xz= k  
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二、营业利润（亏损以“-”号填列）oparating profit ?P{C=Td2z  
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加：营业外收入Add:income from non-oparating activites cO)GiWE  
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减：营业外支出Less:expense from non-oparating activites 9DKmX
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其中：非流动资产处置损失Include:loss on disposal of non-current assets 6st(s@>  
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三、利润总额（亏损总额以“-”号填列）profit r-4I{GPb  
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减：所得税费用Less:income tax ' ~3(s?B  
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四、净利润（净亏损以“-”号填列）Net profit 5jx{O${u  
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五、每股收益：Earning per share n$#^gzU4  
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（一）基本每股收益Basic earning per share =jg
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（二）稀释每股收益Dilute earning per share mz9Kwxe  
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