[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 &xrm;pO  
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项     目items 4vp,izNW  
本期金额 jD$ T  
上期金额
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一、营业收入Revenue $*L@ym  
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减：营业成本Cost of sales '1^\^) &q  
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营业税金及附加Oparating tax )5Gzk&|  
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销售费用Sales expense Lt|k}p@]  
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管理费用Adminstrative expense _"##p  
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财务费用Financial expense L7%Dc2{^(  
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资产减值损失Loss of impairment of assets ]^/:Xsk$  
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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 T_y 'cvh  
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投资收益（损失以“-”号填列）Investment income O&E1(M|*>  
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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 !ck=\3pr  
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二、营业利润（亏损以“-”号填列）oparating profit oT5?*3f  
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加：营业外收入Add:income from non-oparating activites <!-8g!  
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减：营业外支出Less:expense from non-oparating activites bhnm<RZ  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets *8kg6v%  
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三、利润总额（亏损总额以“-”号填列）profit V[rNJf1z  
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减：所得税费用Less:income tax 0A9x9l9Wd  
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四、净利润（净亏损以“-”号填列）Net profit mhnD1}9,Ih  
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五、每股收益：Earning per share [qIi_(%o  
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（一）基本每股收益Basic earning per share V%<<Udu<  
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（二）稀释每股收益Dilute earning per share c<y.Y0  
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