[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!M [awj%  
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项     目items wVvqw/j*f  
本期金额 l50|` 6t  
上期金额 Xr@l+zr  
93E,  
一、营业收入Revenue v+!y;N;Q  
   ]k::J>84  
   "<PoJPh  
>-_:*/66!  
减：营业成本Cost of sales ?qd,>  
   p4m^ ~e  
   &\J?[>EJ.  
L;1$xI8tx  
营业税金及附加Oparating tax
QvG56:M3  
   Xmap9x  
   0`VD!_`  
a"0B?3*r46  
销售费用Sales expense 5+e>+$2  
   F\-B3i%0  
   zuC58B  
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管理费用Adminstrative expense ~-XOvKJb  
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财务费用Financial expense Od0S2hHO  
   -M7K8  
   N3uMkH-<  
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资产减值损失Loss of impairment of assets g".d"d{  
   (Oxz'#TX  
   vKcl6bVT  
$q Zc!Qc  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets Zu\p;!e  
   q n2o[x  
   NoFs-GGGh  
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投资收益（损失以“-”号填列）Investment income AddGB^7yl  
   qSFc=Wwc  
   Uby,Tu  
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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 BQyvj\
uJ  
   bjPka{PBj  
   %xf)m[JU=  
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二、营业利润（亏损以“-”号填列）oparating profit Hze-Ob8  
   Z} c'Bm(  
   El~-M`Gf  
7IA3q{P  
加：营业外收入Add:income from non-oparating activites m!rwG(  
   :|Z$3q
  
    1|o$X  
6exRS]BI  
减：营业外支出Less:expense from non-oparating activites k1wCa^*gc  
   q
^Z~IZ8IT  
   \.c]kG>k-  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets xKY$L*  
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o[o:A|n  
三、利润总额（亏损总额以“-”号填列）profit }0$mn)*k  
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减：所得税费用Less:income tax ]\OWZ{T'j  
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   :bwM]k*$  
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四、净利润（净亏损以“-”号填列）Net profit 6G'<[gL j  
   1 ojhh7<  
   5d+<EF+N  
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五、每股收益：Earning per share 1xz\=HO T  
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   <D;MT96SG  
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（一）基本每股收益Basic earning per share Yj) e$f  
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   4GVNw!V  
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（二）稀释每股收益Dilute earning per share prZ55MS.  
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