[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 2KNs,4X@  
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项     目items <07~EP  
本期金额 I%mGb$Q  
上期金额 @CA{uP;  
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一、营业收入Revenue
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   3 nx*M=  
   U;Yw\&R,  
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减：营业成本Cost of sales 8@KGc )k  
   wqJ1^>TB  
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营业税金及附加Oparating tax V"A*B  
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   v2vtkYQN  
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销售费用Sales expense w(q\75  
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   /,+&O#SX  
\*30E<;C_  
管理费用Adminstrative expense p$$0** p!`  
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   Ka8Bed3  
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财务费用Financial expense 5&}p'6*K  
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   gV-A +;u  
@[O|n)7  
资产减值损失Loss of impairment of assets *,Sa*-7(  
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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 7"Q;Yi2(  
   vk3C&!M<a  
   +QEiY~i  
x#'v}(v  
投资收益（损失以“-”号填列）Investment income awOH50R  
   i5czm?x  
   v.>95|8  
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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 d-B,)$zE  
   1*OZu.NdK  
   <p#+('N`  
B?;P:!/1  
二、营业利润（亏损以“-”号填列）oparating profit #6 M3BF  
   9*? i89T  
   :Mq{ES%  
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加：营业外收入Add:income from non-oparating activites P:m6:F@hO  
   ")3$. '5Dg  
   {0\9HI@  
m@g9+7  
减：营业外支出Less:expense from non-oparating activites p^ )iC&*0  
   '-rRD\"q  
   -~^sSLrbP  
d08:lYQ  
其中：非流动资产处置损失Include:loss on disposal of non-current assets WI-I+0sE  
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   &>vfm9  
+
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三、利润总额（亏损总额以“-”号填列）profit 2:;;  
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   mN1n/LNi  
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减：所得税费用Less:income tax Z4D[nPm$  
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   ed$w5dv  
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四、净利润（净亏损以“-”号填列）Net profit ^NFL3v8  
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   1F{,Zr  
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五、每股收益：Earning per share MD[;
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（一）基本每股收益Basic earning per share G/yYIs  
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   &Yd6w}8  
m[Cp G=32B  
（二）稀释每股收益Dilute earning per share X>U  _v  
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