[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 p8_ C Y[U  
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项     目items 2/4,iu(T`c  
本期金额 #d
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上期金额 TL*8h7.(  
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一、营业收入Revenue MB:*WA&  
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减：营业成本Cost of sales p0Ra `*f  
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营业税金及附加Oparating tax XJ{b_h#N  
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销售费用Sales expense ;fl3'.S[  
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管理费用Adminstrative expense ),;O 3:n  
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财务费用Financial expense  HLsG<#  
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资产减值损失Loss of impairment of assets K a|, qkb  
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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 1SO!a R#g  
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投资收益（损失以“-”号填列）Investment income 3rh@|fg)E  
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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 ~]LkQQ'  
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二、营业利润（亏损以“-”号填列）oparating profit E Zh.*u@^r  
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加：营业外收入Add:income from non-oparating activites DJ.n8hne  
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减：营业外支出Less:expense from non-oparating activites \[yg f6#[  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets bDq[j8IT6  
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三、利润总额（亏损总额以“-”号填列）profit &upM,Jsr*  
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减：所得税费用Less:income tax p^>_VE[S  
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四、净利润（净亏损以“-”号填列）Net profit Ww)p&don  
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五、每股收益：Earning per share sjIUW$  
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（一）基本每股收益Basic earning per share -{O>'9'1A  
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（二）稀释每股收益Dilute earning per share Ef~Ar@4fA  
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