[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 .O pG2P  
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项     目items .(&w/jR  
本期金额 *EwDwS$$  
上期金额 {pc (b  
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一、营业收入Revenue @__m>8wn  
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   9s N#l  
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减：营业成本Cost of sales 8wrO64_NO  
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营业税金及附加Oparating tax ;Nw)z S  
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销售费用Sales expense %>y`VN D  
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管理费用Adminstrative expense .Y0O.  
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财务费用Financial expense i6f42]Jy  
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资产减值损失Loss of impairment of assets WH"'Ju5}  
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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 +w7U7" xQ  
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投资收益（损失以“-”号填列）Investment income 4TI`   
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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 ~
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二、营业利润（亏损以“-”号填列）oparating profit bIlNA)g  
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加：营业外收入Add:income from non-oparating activites ^<Gxip  
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减：营业外支出Less:expense from non-oparating activites -L4G)%L\  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets |h%HUa u  
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三、利润总额（亏损总额以“-”号填列）profit 4x&Dz0[[S  
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减：所得税费用Less:income tax #t;]s<  
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四、净利润（净亏损以“-”号填列）Net profit w;{Q)_A  
  
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五、每股收益：Earning per share `)5WA{z  
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（一）基本每股收益Basic earning per share Woj5 yr  
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（二）稀释每股收益Dilute earning per share -b{<VrZ  
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