[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 -h=wLYl@0i  
Nw%^Gs<~  
项     目items t0Inf [um  
本期金额 +-rSO"nc  
上期金额 i8%Z(@_`  
VBW][f  
一、营业收入Revenue %.8(R &  
   (%G>TV  
   "]q0|ZdOwH  
"![KQ  
减：营业成本Cost of sales vzF6e eaD  
   bAUYJPRpy  
   O9RnS\  
Z% ]LZ/O8  
营业税金及附加Oparating tax {mLv?"M]  
   F4:5 >*:  
   9fCU+s  
v!=e]w6{  
销售费用Sales expense Equ%6x  
   D0Ls~qr  
   [C!m,4  
4 C3i  
管理费用Adminstrative expense pP%+@;  
   CY"i|s  
   h TPvt  
nN>Uh T  
财务费用Financial expense Y5*A,piq  
   YVk +zt~S  
   d  <zD@ z  
ClufP6'  
资产减值损失Loss of impairment of assets }:*?w>=  
   )i:"cyoE  
   I/gfsyfA  
ssmJ?sl  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets rMJ4w['J=  
   C
OD^osM@  
   -$kbj*b##  
xscR Bx  
投资收益（损失以“-”号填列）Investment income Z*(OcQ-  
   0:x+;R<P*w  
   "o@R}_4]q  
V1A7hRjxvG  
其中：对联营企业和合营企业的投资收益Include:income from associates S)"vyGv  
   ,S?:lQuK5  
   [
3
qJUJM  
i6i;{\tc  
二、营业利润（亏损以“-”号填列）oparating profit R^.c  
   @;[.#hK  
   [Uj,, y.wB  
\;+b1  
加：营业外收入Add:income from non-oparating activites OQDx82E  
   UaHN*@  
   FH;)5GGnv  
p4K 8L'nZ  
减：营业外支出Less:expense from non-oparating activites - 
@KT#  
   ke'OT>8  
   rNgAzH  
Z eWstw7  
其中：非流动资产处置损失Include:loss on disposal of non-current assets /#}%c'  
   fJi?~[5<  
   Y1BxRd?D  
0b2;  
三、利润总额（亏损总额以“-”号填列）profit /|<0,ozoJ  
   `$
/M\aM%  
   _$v$v$74^  
d"+ _`d=`  
减：所得税费用Less:income tax 3W3d $  
   L.a~vk 1  
   w aDJ  
6|1#Prj  
四、净利润（净亏损以“-”号填列）Net profit be.Kx< I  
   =I+5sCF{g  
   [U{RDX  
=gSACDTc  
五、每股收益：Earning per share \BSPv]d  
   > 'JWW*Y!  
   Ki3wqY  
,Nev7X[0  
（一）基本每股收益Basic earning per share eBW]hwhKzM  
   .r@'9W^8  
   L/O:V^1  
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（二）稀释每股收益Dilute earning per share 5}_,rF?cX  
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