[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,,^ ^ll  
W\7*T1TDj  
项     目items YC<I|&"  
本期金额 \irjIXtV  
上期金额 MavO`m&Cg  
]o$/xP  
一、营业收入Revenue ,be?GAq  
   3~ZVAg[c  
   [B`P]}gL:  
S+Yg!RrNqj  
减：营业成本Cost of sales 2\de|'  
   5nAF=Bj  
   (qN(#~  
us%RQ8=k  
营业税金及附加Oparating tax 9lCKz !E
 
   di2=P)3  
   eB*8)gYh  
[i7)E]*oTA  
销售费用Sales expense )6^xIh  
   oFR'GUQC  
   C:MGi7f  
+=Wdn)T  
管理费用Adminstrative expense .~ lt+M9  
   Cl!jK^AbG  
   YCO:bBmp:  
[uQZD1<q  
财务费用Financial expense C/Bx_j((  
   l$_rA~Mo  
   :w%bw\}  
l0if#?4\r  
资产减值损失Loss of impairment of assets P'9io!
Z-s  
   #9VY[<  
   b]?;R  
6JYOe  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets J6D$ i+  
   4ZpF1Zc4B  
   $4JX#lkt  
O/oYaAlFF@  
投资收益（损失以“-”号填列）Investment income "IJMvTmj  
   {NgY8wQB  
   v=1S
  
=[os< +  
其中：对联营企业和合营企业的投资收益Include:income from associates Z3>3&|&  
   .MARF  
   w]o5L  
G;c 0  
二、营业利润（亏损以“-”号填列）oparating profit %uqD\`-  
   _J~ta.  
   14!a)Ijl  
+{!t~BW  
加：营业外收入Add:income from non-oparating activites ]Wt6V^M'@  
   F6]!?@  
   ~{Rt4o _W  
C+m^Z[
 
减：营业外支出Less:expense from non-oparating activites 0lr4d Y  
   LE80`t>M#  
   l'".}6S  
wf<`J/7u  
其中：非流动资产处置损失Include:loss on disposal of non-current assets fUKdC\WL  
   } %CbZ/7&  
   <sYw%9V  
5>[s
Cl-  
三、利润总额（亏损总额以“-”号填列）profit ^^3va)1{!  
   )wzs~Fn/  
   <&EO=A  
X8n/XG~_  
减：所得税费用Less:income tax O8~U<'=*  
   _QUu'zJ  
   q=% C (  
 zn;Hs]G  
四、净利润（净亏损以“-”号填列）Net profit )/T$H|  
   JKi@Kw  
   :F w"u4WI  
_6S b.9m  
五、每股收益：Earning per share G[<[#$(  
   \{=`F`oB=  
   U2>dwn  
V&j.>Y  
（一）基本每股收益Basic earning per share 2G}7R5``9  
   1o~U+s_r  
   YEPG[W<kg  
lJ]\  
（二）稀释每股收益Dilute earning per share +'Y(V&  
IQi[g~E.5  
#JR,C -w