[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 {=F/C,-  
J/[=p<I)  
项     目items Jo@|"cE=  
本期金额 px}|Mu7z~  
上期金额 mg*qiScfW  
/f|X(docI  
一、营业收入Revenue +f@U6Vv  
  
&(xH$htv1  
   "4uS3h2r  
(]Y 5eM  
减：营业成本Cost of sales %Ti}CwI`  
   m]5Cq6  
   my4giC2a  
cm&I* 0\  
营业税金及附加Oparating tax YKO){f5  
   sB c (gr  
   >g+?Oebgw  
aC%m-m  
销售费用Sales expense y0'R
mk,  
   W9D86]3Y  
   r=X}%~_8X  
K }Vv4x1U  
管理费用Adminstrative expense Qj.l:9%  
   L1Iz<>  
   DGAX3N;r6{  
&8l%T'gd  
财务费用Financial expense 763v  
   9hOJvQ2U]  
   ENGg ~D  
<;#~l*  
资产减值损失Loss of impairment of assets 0},PJ$8x  
   ^OstR`U3  
   n#wI@W>%+  
S5G6Rj@W  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets ]cGA~d  
   rld67'KcE  
   ;S57w1PbVA  
mo[Zb0>  
投资收益（损失以“-”号填列）Investment income G|( ]bvJ?  
   Bh=u|8yxc  
   b+f'[;  
* v75O7l  
其中：对联营企业和合营企业的投资收益Include:income from associates \hM|(*DL  
   ,0hA'cp  
   ~[\_N\rm  
7tcPwCc{  
二、营业利润（亏损以“-”号填列）oparating profit Lz:(6`S  
   ($}`R xj1@  
   }MHCd)78b  
$D}{]MN.  
加：营业外收入Add:income from non-oparating activites 't6V:X  
   r9 !Tug*>m  
   ,:Lb7bFv>  
ad:&$  
减：营业外支出Less:expense from non-oparating activites k[HAkB \{  
   )w0AC"2O~  
   V\ ^EfQ  
j4;0|zx-i  
其中：非流动资产处置损失Include:loss on disposal of non-current assets n(L\||#+  
   V}SBuQp"  
    v7DE  
WC|.g,9#  
三、利润总额（亏损总额以“-”号填列）profit 8[J}CdS  
   4*'pl.rb>  
   hED=u/ql[  
C\di7z:  
减：所得税费用Less:income tax C
@bm  
   lhw ,J]0*  
   JXu$ew>q  
US%
^#D q  
四、净利润（净亏损以“-”号填列）Net profit &9"-`-[e:  
   LWHd~ "eU  
   9\]^|?zQ`  
|jVM
&R2s  
五、每股收益：Earning per share I;Bjfv5  
   R8T]2?Q1  
   y^}6!>Ou:  
ngat0'oa  
（一）基本每股收益Basic earning per share MHsc+gQiz  
   Hv\-_>}K  
   OBP1B@|l$+  
;\\@q"n%<  
（二）稀释每股收益Dilute earning per share aOiR l,  
NsJ(`zk:  
FN%m0"/Z{t