[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 PfX{n5yBW8  
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项     目items 2m.RM&TdB  
本期金额 `-zdjc d  
上期金额 ?]%JQ]Gf*  
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一、营业收入Revenue * d6[kY  
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减：营业成本Cost of sales f`<j(.{9F
 
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营业税金及附加Oparating tax F\1nc"K/(  
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销售费用Sales expense cT{iMgdI?  
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管理费用Adminstrative expense Hv%(9)-8  
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财务费用Financial expense
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资产减值损失Loss of impairment of assets &_FNDJ>MCk  
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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 k*|dX.C:  
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投资收益（损失以“-”号填列）Investment income 4W8rb'B!Ay  
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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 BOJh-(>I  
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二、营业利润（亏损以“-”号填列）oparating profit
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加：营业外收入Add:income from non-oparating activites jIE>t5 fy  
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减：营业外支出Less:expense from non-oparating activites T
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其中：非流动资产处置损失Include:loss on disposal of non-current assets ]SrKe-*:U  
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三、利润总额（亏损总额以“-”号填列）profit d_J?i]AP|'  
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减：所得税费用Less:income tax u#p1W|\4  
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四、净利润（净亏损以“-”号填列）Net profit =D5@PHpv(  
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五、每股收益：Earning per share mXc/sh")X  
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（一）基本每股收益Basic earning per share P},S[GaZ  
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（二）稀释每股收益Dilute earning per share
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