[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}hmI']yf  
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项     目items >_QC_UX>4i  
本期金额 qr%9Sdvx  
上期金额 &
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一、营业收入Revenue ~LPxVYhK  
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减：营业成本Cost of sales ODK$G [-  
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营业税金及附加Oparating tax JicAz1P1W  
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销售费用Sales expense PL/as3O^A  
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管理费用Adminstrative expense v_f8zk  
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财务费用Financial expense Q[^IX  
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资产减值损失Loss of impairment of assets pv&:
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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 24"Trg\WK[  
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投资收益（损失以“-”号填列）Investment income v!?b
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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 ?-0k3  
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二、营业利润（亏损以“-”号填列）oparating profit ?F20\D\V  
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加：营业外收入Add:income from non-oparating activites M>dP 1  
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减：营业外支出Less:expense from non-oparating activites {8UYu2t  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets G\G TS}u[  
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三、利润总额（亏损总额以“-”号填列）profit \#.,@g  
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减：所得税费用Less:income tax Nq1la8oQ3  
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四、净利润（净亏损以“-”号填列）Net profit n 4Nb,)M  
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五、每股收益：Earning per share exw~SvT3  
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（一）基本每股收益Basic earning per share [ qt hn[3  
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（二）稀释每股收益Dilute earning per share `v3WJ>Q!N?  
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