[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 +{@hD+  
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项     目items 8?&!@3n  
本期金额 zn/b\X/  
上期金额 LABLT;c  
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一、营业收入Revenue Gcd'-1  
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减：营业成本Cost of sales c~{)vL0K  
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营业税金及附加Oparating tax <wO8=bem  
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销售费用Sales expense D7OPFN7`  
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管理费用Adminstrative expense A<P rsk!  
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财务费用Financial expense w[?E oFI$Y  
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资产减值损失Loss of impairment of assets I-o
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加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets 9ZXEy }q57  
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投资收益（损失以“-”号填列）Investment income =U_O;NC  
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其中：对联营企业和合营企业的投资收益Include:income from associates d6;"zW|Ec  
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二、营业利润（亏损以“-”号填列）oparating profit KiO1l{.s8n  
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加：营业外收入Add:income from non-oparating activites "L~qsFL  
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减：营业外支出Less:expense from non-oparating activites wSd o7Lb  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets +-+%6O<C  
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三、利润总额（亏损总额以“-”号填列）profit MW$ X4<*KD  
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减：所得税费用Less:income tax O0Sk?uJ<  
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四、净利润（净亏损以“-”号填列）Net profit i$:QOMA  
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五、每股收益：Earning per share E ) iEWc  
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（一）基本每股收益Basic earning per share 8C(@a[ V  
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（二）稀释每股收益Dilute earning per share uF89B-t  
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