[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 fU7:3"|s8  
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项     目items h_"/@6  
本期金额 R6o<p<fTh  
上期金额 &fhurzzAm  
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一、营业收入Revenue 8VGXw;(Y,d  
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减：营业成本Cost of sales L"<Eov6  
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营业税金及附加Oparating tax rX d2[pp  
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销售费用Sales expense ;//qjo  
   vXZz=E AH  
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管理费用Adminstrative expense 1h0ohW  
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财务费用Financial expense V]cY+
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资产减值损失Loss of impairment of assets .]l2)O
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   7B :aJfxM  
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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 5-po>1g'  
   
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投资收益（损失以“-”号填列）Investment income Db:WAjU  
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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 E#]%e^  
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二、营业利润（亏损以“-”号填列）oparating profit <a3XV  
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   OaWq8 MIZ-  
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加：营业外收入Add:income from non-oparating activites oI
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减：营业外支出Less:expense from non-oparating activites ,' B=eY,  
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   DR=1';63  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets .[A
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   Ey%NqOs0#  
   z<*]h^!3  
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三、利润总额（亏损总额以“-”号填列）profit 9$i`B>C
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减：所得税费用Less:income tax (5 hu W7v  
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四、净利润（净亏损以“-”号填列）Net profit EG6fC4rfC  
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五、每股收益：Earning per share IuD<lMeJJ  
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（一）基本每股收益Basic earning per share ;GSj}Nq  
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（二）稀释每股收益Dilute earning per share O*7 pg  
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