[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 ;Id
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项     目items BvI 0v:  
本期金额 -$ali[  
上期金额 lbofF ==(  
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一、营业收入Revenue hg#c[sZL  
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减：营业成本Cost of sales "s;ci~$  
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营业税金及附加Oparating tax e#m1 X6$.e  
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销售费用Sales expense /gX%ABmS  
   :W%4*-FP  
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管理费用Adminstrative expense =ty2_6&>  
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财务费用Financial expense O E]~@eU  
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资产减值损失Loss of impairment of assets (Y >U6  
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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 Y& m<lnB  
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投资收益（损失以“-”号填列）Investment income }Uq/kei^ P  
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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 )biX8yqhR  
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二、营业利润（亏损以“-”号填列）oparating profit 9/^d~ZO  
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加：营业外收入Add:income from non-oparating activites % ghJ*iHR  
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减：营业外支出Less:expense from non-oparating activites qP@L(_=g  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets =:kiSrBS3t  
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三、利润总额（亏损总额以“-”号填列）profit bW}b<(y  
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减：所得税费用Less:income tax a S2a _!f  
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四、净利润（净亏损以“-”号填列）Net profit ^V_ku@DY  
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五、每股收益：Earning per share 6oPUYn-  
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（一）基本每股收益Basic earning per share ':5Trx  
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（二）稀释每股收益Dilute earning per share n U+pnkMj  
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