[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 8t { -  
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项     目items 8T3j/D<r  
本期金额 ^SdorPOq&  
上期金额 rlQ4+~  
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一、营业收入Revenue 8KQD w:  
   Ni"M.O);t  
   $kc*~V~
 
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减：营业成本Cost of sales )ad-p.Hus  
   irg%n  
   2m$\]\kCUv  
e MX?x7  
营业税金及附加Oparating tax gO {XD.s  
   !G`
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   *^]lFuX\&E  
;cye 'E  
销售费用Sales expense az5 $.  
   Het5{Yb.  
   ;@I4[4ph}  
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管理费用Adminstrative expense ynWF Y<VX  
   U{^~X_?  
   X>0$zE@0  
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财务费用Financial expense zcn> 4E)  
   38I.1p9  
   7U:-zfq
 
-d|Q|zF^x  
资产减值损失Loss of impairment of assets XOk0_[
 
   :n@j"-HA  
   mBp3_E.t  
8$c_ M   
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets $]{20"  
   dKKh^D`~  
   "ggViIOw&  
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投资收益（损失以“-”号填列）Investment income UJ}Xa&*H\  
   , Ww\C  
   _kgGz@/p  
Aqc Cb[1r  
其中：对联营企业和合营企业的投资收益Include:income from associates F(yx/W>Br_  
   nBVR)|+M  
   u$3wdZ2&m  
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二、营业利润（亏损以“-”号填列）oparating profit Lq-Di|6q  
   li U=&wM>  
   } Fw/WD  
Usa   
加：营业外收入Add:income from non-oparating activites $>72 g.B  
   Oq7R^t`b  
   iva?3 .t  
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减：营业外支出Less:expense from non-oparating activites |Lq -vs?  
   r_5k$ u(  
   ))pp{X2m  
;yc|=I^  
其中：非流动资产处置损失Include:loss on disposal of non-current assets \Y EV 5  
   (>E}{{>2r  
   $IuN(#  
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三、利润总额（亏损总额以“-”号填列）profit qkM<t?uS  
   0Hs\q!5Q  
   ]<V,5'xh  
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减：所得税费用Less:income tax NXwlRMbo  
   c: a5pd7T  
   1pUIZ$@?`  
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四、净利润（净亏损以“-”号填列）Net profit G)I lkA@  
   LPg1G+e  
   X(b"b:j'  
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五、每股收益：Earning per share 91Cg   
   p'`SYEY@Z  
   U9om}WKO  
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（一）基本每股收益Basic earning per share VTD
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   I+) Acy;  
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（二）稀释每股收益Dilute earning per share u}Q@u!~e9  
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