[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 ]sb?lAxh{  
x}K|\KXy  
项     目items c=\_[G(  
本期金额 }Y.YJXum  
上期金额 w/o^OjwQ  
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一、营业收入Revenue {AD-p!6G  
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减：营业成本Cost of sales 2WH(c$6PWf  
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营业税金及附加Oparating tax )yb~ k
be  
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销售费用Sales expense a. D cmy{  
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管理费用Adminstrative expense n$SL"iezW?  
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财务费用Financial expense N7"cMAs\G  
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资产减值损失Loss of impairment of assets b*h:e.q  
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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 n%36a(] t  
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投资收益（损失以“-”号填列）Investment income l^bak] 9 1  
   *y<eK0  
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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 apJXRH`  
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二、营业利润（亏损以“-”号填列）oparating profit Xmmj.ZUr  
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加：营业外收入Add:income from non-oparating activites #s\yO~F-  
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减：营业外支出Less:expense from non-oparating activites Y]6dYq{k  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets Xl<*Fn?  
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三、利润总额（亏损总额以“-”号填列）profit GE] QRKf  
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减：所得税费用Less:income tax f\$_^dV  
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四、净利润（净亏损以“-”号填列）Net profit L"1AC&~u  
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五、每股收益：Earning per share w?"M  
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   x

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（一）基本每股收益Basic earning per share "t J[M  
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（二）稀释每股收益Dilute earning per share ?)<zzL",  
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