[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 "GqasbX  
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项     目items +\PLUOk  
本期金额 <Z~Nz>'r  
上期金额 yQu/({D  
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一、营业收入Revenue 8193d%Wb  
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减：营业成本Cost of sales Ix=(f0|  
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营业税金及附加Oparating tax brCL"g|}  
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销售费用Sales expense h:z$uG  
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管理费用Adminstrative expense H}usL)0&&  
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财务费用Financial expense jR3
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资产减值损失Loss of impairment of assets <{eJbNp  
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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 X4bZ4U*  
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投资收益（损失以“-”号填列）Investment income fzjtaH?  
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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 f_.0 uM  
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二、营业利润（亏损以“-”号填列）oparating profit C8 $KVZ  
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加：营业外收入Add:income from non-oparating activites D<^K7tJui  
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减：营业外支出Less:expense from non-oparating activites +DSZ(Zb4qY  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets &:=[\Ws R  
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三、利润总额（亏损总额以“-”号填列）profit cN:ek|r  
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减：所得税费用Less:income tax vP u{xy  
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四、净利润（净亏损以“-”号填列）Net profit >% E= l  
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五、每股收益：Earning per share \. `{nq  
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（一）基本每股收益Basic earning per share ue!wo-|#G  
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（二）稀释每股收益Dilute earning per share %uy?@e  
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