[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 *v:o`{vM[  
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项     目items -\[&<o@/D  
本期金额 ;[q>  
上期金额 NcyE_T  
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一、营业收入Revenue vPSY1NC5  
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减：营业成本Cost of sales 6[3>[ej:x  
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营业税金及附加Oparating tax Q-}cB  
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销售费用Sales expense y(
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管理费用Adminstrative expense j
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财务费用Financial expense Is(ZVI  
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资产减值损失Loss of impairment of assets %g7B*AX]  
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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 0[92&:c,  
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投资收益（损失以“-”号填列）Investment income bb!cZ>Z  
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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 _53NuEM1  
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二、营业利润（亏损以“-”号填列）oparating profit zC WN,K`  
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加：营业外收入Add:income from non-oparating activites +|.6xC7U  
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减：营业外支出Less:expense from non-oparating activites {TC_ 4Y|8  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets RsnFjfb'  
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三、利润总额（亏损总额以“-”号填列）profit R
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减：所得税费用Less:income tax [OwrIL  
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四、净利润（净亏损以“-”号填列）Net profit 0T<DHPQ1  
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五、每股收益：Earning per share 7=@MnF`  
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（一）基本每股收益Basic earning per share W%P0X5YQ  
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（二）稀释每股收益Dilute earning per share jWerX -$  
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