[专业英语]注册会计师英语辅导：双语利润表 [复制链接]

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项     目items 4m
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本期金额 h$eVhN&Vv  
上期金额
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一、营业收入Revenue G Za<  
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减：营业成本Cost of sales { ]CO;5:  
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营业税金及附加Oparating tax 49m}~J=*  
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销售费用Sales expense hB)TH'R{:  
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管理费用Adminstrative expense -h/KrB  
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财务费用Financial expense <(U:v  
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资产减值损失Loss of impairment of assets iHB 1/  
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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 /?,c4K,ap  
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投资收益（损失以“-”号填列）Investment income =U_WrY<F  
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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 E4nj*Lp~+  
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二、营业利润（亏损以“-”号填列）oparating profit UaQR0,#0y  
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加：营业外收入Add:income from non-oparating activites 1qw*mV;W)_  
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减：营业外支出Less:expense from non-oparating activites \Ami-<T  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets Ighd,G-  
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三、利润总额（亏损总额以“-”号填列）profit zF6]2Y?k%  
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减：所得税费用Less:income tax !18M!8Xea  
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四、净利润（净亏损以“-”号填列）Net profit /e^q>>z  
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五、每股收益：Earning per share ~>af"<  
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（一）基本每股收益Basic earning per share D0(%{S^  
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（二）稀释每股收益Dilute earning per share  < sJ  
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