[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 =^NR(:SaaU  
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项     目items %;GDg3L[p  
本期金额 $Die~rPU  
上期金额 1I_(!F{Ho  
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一、营业收入Revenue G>"w$Us  
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减：营业成本Cost of sales ;: f.a(~c  
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营业税金及附加Oparating tax OQA}+XO  
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销售费用Sales expense 
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管理费用Adminstrative expense ?(H/a-(:v}  
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财务费用Financial expense 5?{a=r9  
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资产减值损失Loss of impairment of assets CtfI&rb[  
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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 nD6NLV%2x  
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投资收益（损失以“-”号填列）Investment income }KcvNK (  
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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 x\T 9V~8a  
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二、营业利润（亏损以“-”号填列）oparating profit e0Zwhz,  
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加：营业外收入Add:income from non-oparating activites ' ,$Uw|N  
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减：营业外支出Less:expense from non-oparating activites *:L-/Q)i  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets %&w 8E[  
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三、利润总额（亏损总额以“-”号填列）profit o}O"  
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减：所得税费用Less:income tax #Sy
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四、净利润（净亏损以“-”号填列）Net profit J'{69<`Dl  
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五、每股收益：Earning per share ,t?c=u\5  
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（一）基本每股收益Basic earning per share cC@.&  
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（二）稀释每股收益Dilute earning per share F9h'.{@d  
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