[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 !KXcg9e  
[cDDZ+6  
项     目items B>E4,"  
本期金额 }2LG9B%  
上期金额 H%n
/;DW  
J
37vA zK%  
一、营业收入Revenue kVsX/~$  
   aT2%Az@j  
   _K?v^oM#  
ww %c+O/  
减：营业成本Cost of sales uD{-a$6z  
   /|U;_F Pmc  
   o]p$ w[5  
|goBIp[  
营业税金及附加Oparating tax I[Bp}6G  
   y+BiaD!U  
   t@lTA>;U@  
t_I-6`8o]  
销售费用Sales expense RoHX0   
   3U?gw!M>  
   &56\@t^  
)%Xp?H_  
管理费用Adminstrative expense =Cf@!wZ^  
   >Heuf"V  
  
%mlH  
"?aE3$/  
财务费用Financial expense g#{7qmM  
   -GL.8"c[  
   ]p(e s,[  
uUaDesz~=  
资产减值损失Loss of impairment of assets 'O~_g5kC  
   0@'-g^PS  
   T:'<:*pD  
tWZ8(E$  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets s;<]gaonB_  
   *W |   
   S5m.oHJI*  
Y"5FK  
投资收益（损失以“-”号填列）Investment income l-IA Q!d  
   
mtFC H  
   agoMsxI9  
#( 4)ps.  
其中：对联营企业和合营企业的投资收益Include:income from associates qzY:>>d'  
   U>b.MIBX  
   )q!dMZ(  
!x-9A  
二、营业利润（亏损以“-”号填列）oparating profit y\6C9%.  
   NSRY(#3  
   aQWg?,Ju6  
!+ hw8@A  
加：营业外收入Add:income from non-oparating activites FzsW^u+  
   29@m:=-}7  
   Ey&A\  
Z~ q="CA4  
减：营业外支出Less:expense from non-oparating activites IH=%%AS  
   9Z2a FW9  
   v>hc\H1P  
hsws7sH  
其中：非流动资产处置损失Include:loss on disposal of non-current assets JDpW7OrDc  
   :d<F7`k H  
   *~#`LO  
tPJU,e)  
三、利润总额（亏损总额以“-”号填列）profit $f"Ce,f  
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9  
   p)7U%NMc(*  
a$11u.\q+  
减：所得税费用Less:income tax =6'D/|
3  
   ;M#D*<ucI:  
   @!\l
t$  
cpq0'x\  
四、净利润（净亏损以“-”号填列）Net profit jA3Ir;a  
   BYI13jMH+Y  
   rt! lc-g%/  
o2y #Yk  
五、每股收益：Earning per share }N3Ur~
X\  
   nzi)4"3O  
   f,+ONV]5Tt  
I} ]s(  
（一）基本每股收益Basic earning per share P^/e!%UgC  
   bsWDjV~  
   [+dTd2uZ<\  
Zg ;Ht  
（二）稀释每股收益Dilute earning per share _l]rt  
{bp~_`O  
rYA4(rYq