[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 ?5r2j3mqgv  
 Ddm76LS  
项     目items @F3-Ugm  
本期金额 Tk v  
上期金额 o {XwLi  
;}>g1&q  
一、营业收入Revenue ?2;n=&ZM  
   $!l2=^\3  
   /n(bThDH  
U$/Hp#~X  
减：营业成本Cost of sales OnPy8mC  
   JV?RgFy  
   +/b4@B7  
f5=t*9_-[  
营业税金及附加Oparating tax H/ @M  
   NBg
>i7KQ  
   s68_o[[E  
WRcFE<  
销售费用Sales expense FbCZV3Y  
   yd2q f  
   ,~j$rs`Z  
!k>H e*M}P  
管理费用Adminstrative expense _#YHc [Wz  
   ]}l+ !NV<  
   9+is?Pj  
?k:])^G5  
财务费用Financial expense "!6 B5Oz  
   'MdE}  
   }D
UDA%U  
ad$Qs3)6o  
资产减值损失Loss of impairment of assets $vGEY7,  
   g7U:A0Z  
   :5cu,&<Gv  
4gv XJK-  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets J2rLsNC]0  
   BWi 7v
  
   [A..<[  
w[A3;]la  
投资收益（损失以“-”号填列）Investment income kN9sug^  
   ;`of'9|  
   ^qus `6  
nog\,NT  
其中：对联营企业和合营企业的投资收益Include:income from associates )p^jsv.  
   CU>K  
   Ae_ E;
[mj  
NX""?"q  
二、营业利润（亏损以“-”号填列）oparating profit B L
5
 
   -R$FJbId  
   q'V{vFfY%  
9c;lTl^4;  
加：营业外收入Add:income from non-oparating activites 4^NHf|UJH  
   wIR [2&b  
   O+o%C*`K  
WJSHLy<a  
减：营业外支出Less:expense from non-oparating activites 645C]l  
   POg0=32  
   &N7:k+E
 
_TN $c  
其中：非流动资产处置损失Include:loss on disposal of non-current assets WmVw>.]@~  
   +$=Wms-z  
   D_ZBx+/_?  
6-X?uaY)os  
三、利润总额（亏损总额以“-”号填列）profit E)_!Hi0<s  
   qCkg\)Ks5I  
   4p.{G%h  
cf!k 9x9Z  
减：所得税费用Less:income tax 3Q
~&xNf  
   >T*g'954xF  
   .@3u3i64'  
FHcqu_;J  
四、净利润（净亏损以“-”号填列）Net profit g~H?l3v  
   <$ZT]p T  
   DPxu3,Y  
&?`&X=Q  
五、每股收益：Earning per share IC-xCzR  
  
;yER V  
   fh)`kZDk  
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（一）基本每股收益Basic earning per share x7
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   -*q2Y^A^l  
   '*ICGKoT  
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（二）稀释每股收益Dilute earning per share wX
ZY5-h4  
i8):0  
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