[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 ^vjN$JB  
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项     目items -m:i~^ u  
本期金额 0NB6S&lI^k  
上期金额  GP5Y5)  
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一、营业收入Revenue 38
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减：营业成本Cost of sales L$GhM!c  
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   XLK#=YTI  
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营业税金及附加Oparating tax AT:T%a:G?  
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   kN4nRW9z  
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销售费用Sales expense xP.B,1\X  
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管理费用Adminstrative expense FKd5]am  
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财务费用Financial expense E/<[G?  
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资产减值损失Loss of impairment of assets \#[W8k<Z  
   r3l}I6  
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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 ~pn9x;N%H  
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   2,O-/A;tW*  
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投资收益（损失以“-”号填列）Investment income %Yg;s'F>#q  
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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 ~4[2{M.0>@  
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二、营业利润（亏损以“-”号填列）oparating profit Z&=K+P  
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加：营业外收入Add:income from non-oparating activites a\\B88iRRZ  
   pvTV*  
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减：营业外支出Less:expense from non-oparating activites !%NxSJ  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets ;h_"5/#  
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三、利润总额（亏损总额以“-”号填列）profit 5oplV(<?*S  
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减：所得税费用Less:income tax VG+Yhm<SL  
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   71cc6T  
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四、净利润（净亏损以“-”号填列）Net profit 5Ga
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   'g#Ml`cm  
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五、每股收益：Earning per share knpb$eX4  
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（一）基本每股收益Basic earning per share YWM$%  
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（二）稀释每股收益Dilute earning per share <8!mmOK1  
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