[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 =abBD   
[H&Z /.{F  
项     目items %}x$YDO  
本期金额 cJ#|mzup  
上期金额 }6#u}^gy  
#V:28[  
一、营业收入Revenue -|aNHZr  
   *&A/0]w  
   H% "R _[+  
E,g5[s@  
减：营业成本Cost of sales syR +;  
   4kqgZtg.  
   l S m7i  
;&8  
营业税金及附加Oparating tax ZuIw4u(9  
   >ho$mvT  
   UxS@]YC  
>t Ll|O+  
销售费用Sales expense 6}xFE]Df-Y  
   !1<?ddH6  
   `SH#t3 5,  
0z1UF{{  
管理费用Adminstrative expense =n73bm  
   VvJ]*D+e  
   E`aAPk_y  
tP;^;nw  
财务费用Financial expense ?O!'ZZX  
   oiL^$y/:;z  
   pcl'!8&7  
JZM:R  
资产减值损失Loss of impairment of assets U9ZWSDs  
   c2iPm9"eh  
   n0*a.  
1y)|m63&  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets kICZc{} `  
   6}aH>(3!A  
   ~Vf+@_G8`  
\gE6KE<?p  
投资收益（损失以“-”号填列）Investment income \R ff3$  
   eYD|`)-f<^  
   Yo$NE  
q;{# ~<"+  
其中：对联营企业和合营企业的投资收益Include:income from associates EX.`6,:+2  
   '.8E_Jd0E  
   )QO"1#zg@c  
,&X7D]  
二、营业利润（亏损以“-”号填列）oparating profit +>,4d  
   RO10$1IW.2  
   Ous_269cM  
h;(#^+LH  
加：营业外收入Add:income from non-oparating activites Spt]<~  
   ^A"TY  
   [EX@I =?  
TDtS^(2A7K  
减：营业外支出Less:expense from non-oparating activites 6)B6c. 5o  
   +dIO+( &g  
   2kS]:4)T  
j>KJgSs]&\  
其中：非流动资产处置损失Include:loss on disposal of non-current assets ?k7z5ow  
   >,V~-Tp  
   /y.+N`_  
cJ> #jl&  
三、利润总额（亏损总额以“-”号填列）profit =ZaTD-%id  
   6zfi\(fop  
   ;Uxr+,x~  
L-}6}5[  
减：所得税费用Less:income tax NWt`X!  
   nn0`A3  
   M-Tjp'=*  
Qq.ht  
四、净利润（净亏损以“-”号填列）Net profit O DLRzk(  
   =d{B.BP(  
   fA k]]PU  
*b@YoQe3!  
五、每股收益：Earning per share S1B^FLe7X  
   [1\k'5rp  
   rrSsQq  
}eO{+{D+  
（一）基本每股收益Basic earning per share T|{1,wP  
   wM
"PJG  
   RzOs,  
g2&%bNQ-5  
（二）稀释每股收益Dilute earning per share >4.K>U?0FC  
/2n-q_  
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