[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 h?n?3x!(  
` w EX;  
项     目items q`2dL)E  
本期金额 A~vx,|I  
上期金额 Qv~@  
i&6U5Va,G  
一、营业收入Revenue /FXvrH(  
   K(upzn*a  
   Pa d)|  
"QXnE^  
减：营业成本Cost of sales A8mc+ Bf(  
   Ss5@n  
   '1b8>L   
6?M/71
 
营业税金及附加Oparating tax W>w(|3\  
   (N&?
Z]|yr  
   $)ka1L"N  
M}11 tUl  
销售费用Sales expense Fw-Rv'\  
   #b428-  
   \w1XOm [)  
yD& Y`f#  
管理费用Adminstrative expense oc,I,v  
   sHBTB6)lx  
   Iv  
aeN #<M&$<  
财务费用Financial expense gkx
Hfm  
   rM= :{   
   k6(</uRj  

$<)]~**K  
资产减值损失Loss of impairment of assets @ hA`f4^  
   UJqh~s  
   kI(3Pf].  
CQ6I4k  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets iQ Xlz]'  
   &D{!zF  
   di
u"Nt  
4s:M}=]N  
投资收益（损失以“-”号填列）Investment income l+2NA4s  
   , 2#Q>  
   GNM>hQ)h:  
{~9HJDcM  
其中：对联营企业和合营企业的投资收益Include:income from associates !?ZR_=Y%  
   E@k'uyIu  
   # lqH/>`>  
<FBH;}]  
二、营业利润（亏损以“-”号填列）oparating profit
/# Jvt  
   baG_7>Q9H  
   a_S`$(7k  
Z JWpb  
加：营业外收入Add:income from non-oparating activites 1QA/ !2E  
   #Swc>jYc  
   q 6UZ`9&z  
K:<Viz  
减：营业外支出Less:expense from non-oparating activites Jy}~ZY  
   *V:U\
G  
   5>%^"f  
M/.M~/~  
其中：非流动资产处置损失Include:loss on disposal of non-current assets n6Uh%rO7S|  
   vzfMME17  
   hY{4_ie=8  
d pS@:  
三、利润总额（亏损总额以“-”号填列）profit ~),%w*L  
   u{=h%d
/  
   -6-rXD  
,8Q0AkG  
减：所得税费用Less:income tax '+$r7?dKP  
   6P>Y2xV:  
   Jxe5y3* (  
%fS1gSfh  
四、净利润（净亏损以“-”号填列）Net profit -eK0 +beQ  
   ` ~m/  
   J&'*N:d  
,2Ed^!`  
五、每股收益：Earning per share ZMMx)}hS  
   [ >GblL  
   |=:@<0.'  
rz|Sjtq  
（一）基本每股收益Basic earning per share X4:84  
   i03S9J
 
   Wx3DWY;  
|7,$.MK- @  
（二）稀释每股收益Dilute earning per share xzY/$?  
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