[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 ,cgFdOM.  
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项     目items 3@qy}Nm  
本期金额 0zQ^ 6@  
上期金额 LH=gNFgzt  
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一、营业收入Revenue Tz\PQ)!  
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减：营业成本Cost of sales 4pvT?s>68  
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营业税金及附加Oparating tax MI: rH  
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销售费用Sales expense eGwO!Lv}B  
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管理费用Adminstrative expense /5Od:n  
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财务费用Financial expense P3Wnso  
  
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资产减值损失Loss of impairment of assets s6q6)RD"  
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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 )x!b{5'"7  
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投资收益（损失以“-”号填列）Investment income SmpYH @  
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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 ,Y:ET1:  
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二、营业利润（亏损以“-”号填列）oparating profit t@&U2JaL>W  
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加：营业外收入Add:income from non-oparating activites uc<JF=  
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减：营业外支出Less:expense from non-oparating activites ^xyU*A}D  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets HBdZE7.x)3  
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三、利润总额（亏损总额以“-”号填列）profit V&h{a8xa$  
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减：所得税费用Less:income tax E0*KKo%  
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四、净利润（净亏损以“-”号填列）Net profit ,M.phRJ-`  
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五、每股收益：Earning per share /h7u
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（一）基本每股收益Basic earning per share EY`]""~8v  
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（二）稀释每股收益Dilute earning per share N>H#Ew@2U  
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