[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 =2< >dM#`  
<)&;9C  
项     目items ]krOPM/  
本期金额 EBJaFz'  
上期金额 hD"Tjd` P  
M!,WU
[mP  
一、营业收入Revenue <EJC.WWJa  
   WVK
zh  
   cu|{cy-  
+Oo>V~  
减：营业成本Cost of sales 'wDNP_  
   e4t'3So  
   [H!V  
"gYn$4|R7*  
营业税金及附加Oparating tax YOqBIbp~&)  
   uSH.c>  
   xG
N&RjPk\  
xwq {0jY  
销售费用Sales expense !A qSG-  
   j8P=8w{  
   (U4]d`  
r1f##  
管理费用Adminstrative expense u.43b8!  
   g,*LP  
   T|[zk.8=E  
@ -)jU!  
财务费用Financial expense <;G.(C K@n  
   pKMy:j
 
   &c%;Lo  
Xf(H_&K  
资产减值损失Loss of impairment of assets }Ndknut,  
   {HHc}8  
   ')
zdI]@M  
B*W)e$  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets {FNmYneh?6  
   [f 4Nq \i  
   MF69n,(o  
yL{X}:;}  
投资收益（损失以“-”号填列）Investment income yz.a Z
  
   `saDeur#X  
   e i%L[>N  
(= #EJB1(  
其中：对联营企业和合营企业的投资收益Include:income from associates x %@n$4wk7  
   <A"[Wk  
    UDl[  

xY v@  
二、营业利润（亏损以“-”号填列）oparating profit h)7hk*I  
   F|nJ3:v  
   j S~Wcu  
M<$a OW0  
加：营业外收入Add:income from non-oparating activites :%!`R72  
   ()%Not
N;  
   <a_ytSoG1  

3HCH-?U5  
减：营业外支出Less:expense from non-oparating activites xO3-I@  
   U~H]w,^  
   I8M^]+c  
3M~*4  
其中：非流动资产处置损失Include:loss on disposal of non-current assets _=$:<wIE[  
   d^pzMaCI  
   !Z(3dtUy  
cqXP
}5  
三、利润总额（亏损总额以“-”号填列）profit ^I!u H1G  
   PLoD^3uG)  
   n;QMiz:yY  
@
~g][O#Fu  
减：所得税费用Less:income tax '
wA4}f  
   P~xP@?I%  
   z"D'rHxy  
{XR3L'X  
四、净利润（净亏损以“-”号填列）Net profit KF!?;q0J  
   #ATV#/hW  
   mLGbwm'K  
Cg#@JuwHa  
五、每股收益：Earning per share 3IB||oN$T  
   [cfKvROG  
   V\|V1c  
m6wrG`-di  
（一）基本每股收益Basic earning per share Ah#bj8}  
   0[L)`7  
   +T!7jC(O Q  
LeEv']  
（二）稀释每股收益Dilute earning per share MeCHn2zwB  
*gGL5<%T:  
4C]>{osv