[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 !A[S6-18%-  
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项     目items xv0M  
本期金额 R [9w  
上期金额 o=9'  
!Z/$}xxj  
一、营业收入Revenue n>llSK  
   K+mU_+KRp  
   m y,x9UPs  
3A R%&:-  
减：营业成本Cost of sales BW71 s  
    ? ICDIn  
   U B&2f>  
;E's4jWq  
营业税金及附加Oparating tax p\+6"28{_~  
   #Wx=v$"  
   eU~?p|Np
 
=>YvA>izE  
销售费用Sales expense m"-G6BKS  
   4e/cqN6  
   #{w5)|S#JD  
"/ y|VTV"  
管理费用Adminstrative expense @ta?&Qf)  
   2f`xHI/@fj  
   'bm:u  
A`C-sD>  
财务费用Financial expense Dqr9Vv  
   T?e9eYwS  
   6J;i,/ky  
ZeTL$E[E}  
资产减值损失Loss of impairment of assets 2[BA(B  
   xOM_R2Md  
   lWlUWhLnP  
L?.7\a@  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets R2Yl)2 D  
   ) MBS  
   !VNbj\Bp  
TMY{OI8a  
投资收益（损失以“-”号填列）Investment income Z~R
dFC  
   U IQ 6SvM  
   *2#FRA#q  
.h!9wGi`  
其中：对联营企业和合营企业的投资收益Include:income from associates ^Yr|K  
   /KP_Vc:g2_  
   1:YAn  
XqX I(q^  
二、营业利润（亏损以“-”号填列）oparating profit 776 nWw)  
   tgfM:kzw  
   @92gb$xT  
1>yha j(K  
加：营业外收入Add:income from non-oparating activites #Wq#beBb  
   Hz5;Ruw'  
   gb9[Meg'  
h^v9|~ZJ'7  
减：营业外支出Less:expense from non-oparating activites gTuX *7w  
   6yp+h  
   v2(U(Tt  
&R0OeRToUb  
其中：非流动资产处置损失Include:loss on disposal of non-current assets *<?XTs<  
   Q+HZ?V(  
   H}(=?
} +  
KKV)DExv?  
三、利润总额（亏损总额以“-”号填列）profit =;g=GcVK  
   CR.bMF}  
   {QW-g  
TXx'7[  
减：所得税费用Less:income tax V!H(;Tuuo  
   q?1yE@th  
   IF& PGo  
xdCs5
ko  
四、净利润（净亏损以“-”号填列）Net profit E+:.IuXW$  
   2h5tBEOX.s  
   7<fL[2-  
I>d I[U  
五、每股收益：Earning per share u1wg C#  
   xa' nJ"f;  
   H'D#s;SlR  
#!wsD7;  
（一）基本每股收益Basic earning per share z( *]'Y  
   Q; =6ag'  
   m\/>C|f\  
vT&j{2U7XW  
（二）稀释每股收益Dilute earning per share <( c
M*kV  
^P]?3U\nj  
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