[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 w ]$Hr   
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项     目items vq JjAls  
本期金额 }EWPLJA  
上期金额 ;bt%TxuKb  
>a2i%j/T  
一、营业收入Revenue ^NiS7)FX  
   n[`FoY  
   OAZ5I)D>  
t5WW3$Nf  
减：营业成本Cost of sales aRF}FE,u  
   c'~6 1HA<  
   $4&e{fLt|v  
vTU*6
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营业税金及附加Oparating tax OB5`a,5dI  
   BO)Q$*G~JD  
   .:=G=v=1  
=L&}&pT  
销售费用Sales expense N3g\X
  
   0_faJjTbP;  
   K.K=\ Y2  
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管理费用Adminstrative expense RwptFO  
   P<A_7Ho  
   xRM)f93@  
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财务费用Financial expense ;4ETqi9  
   kls 6Dk#  
   &!5S'J%  
w4e (p3  
资产减值损失Loss of impairment of assets Dm0Ts~  
   KN-)m ta&  
   V1Opp8  
~*Kk+w9H<  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets Zf~Z&"C)  
   G :JQ_w  
   $ ,9A?'  
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投资收益（损失以“-”号填列）Investment income NhYce>  
   w5uOkz #  
   ~y.t amNW  
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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 =9AX\2w*H;  
   V*1hoC#  
   W2F*+M  
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二、营业利润（亏损以“-”号填列）oparating profit .P^
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   6_w
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加：营业外收入Add:income from non-oparating activites Q=~*o YR  
   :7[20n}w  
   Q'qz(G0  
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减：营业外支出Less:expense from non-oparating activites KrDG  
   Tz?0E"yx  
   EAPjQA-B?  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets nA?Ks!9T  
   ]Ll<Z  
   6z keWR  
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三、利润总额（亏损总额以“-”号填列）profit O4.`N?Xq  
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   |s$w i>7l  
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减：所得税费用Less:income tax V>V u)7  
   +9!=pRq  
   8.m9 =+)8  
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四、净利润（净亏损以“-”号填列）Net profit *H({q`j33k  
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   3JJE
j1O  
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五、每股收益：Earning per share me@xl}  
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   wFX>y^ 1  
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（一）基本每股收益Basic earning per share D@ 4sq^|2  
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（二）稀释每股收益Dilute earning per share _my!YS5n  
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