[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 t)N;'v &  
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项     目items 3bs4mCq  
本期金额 : EZQ'3X  
上期金额 \Hwg) Uc{  
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一、营业收入Revenue [$a<b/4  
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减：营业成本Cost of sales }q!_!q,@  
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营业税金及附加Oparating tax H"C UZ  
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销售费用Sales expense b2kWjg.4  
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管理费用Adminstrative expense C+ %K6/J(  
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财务费用Financial expense &uM^0eM  
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资产减值损失Loss of impairment of assets 2cf' ,cv@8  
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加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets ;(6P6@
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投资收益（损失以“-”号填列）Investment income D59T?B|BdD  
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其中：对联营企业和合营企业的投资收益Include:income from associates KhaYr)&~  
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二、营业利润（亏损以“-”号填列）oparating profit ]hTb@.  
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加：营业外收入Add:income from non-oparating activites <I=$ry6 8  
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减：营业外支出Less:expense from non-oparating activites =_pwA:z"A  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets sR_ xe}-  
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三、利润总额（亏损总额以“-”号填列）profit smU4jh9S  
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减：所得税费用Less:income tax G?hK9@ |v  
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四、净利润（净亏损以“-”号填列）Net profit g -)mav  
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五、每股收益：Earning per share \t.}-u <7{  
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（一）基本每股收益Basic earning per share RtV.d\  
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（二）稀释每股收益Dilute earning per share "pvZ,l>8f  
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