[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 |dW2dQ  
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项     目items W<Bxm|  
本期金额 9@kcK  
上期金额 Qfwwh`;  
;jp6 }zfI  
一、营业收入Revenue jq7vOr-_g  
   O_qu;Dx!  
   Z3LQl(  
rE!G,^_{  
减：营业成本Cost of sales vcaBL<io  
  
f_^ix  
   g
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Nck!z8  
营业税金及附加Oparating tax BDarJY  
   ?
v0A/68s#  
   i=
,B88ko  
4W[A XDS  
销售费用Sales expense m$j n5:  
   d#X&Fi  
   zpBBnlq  
-='8_B/75  
管理费用Adminstrative expense QwKky ^A  
   NN31?wt  
   -wPuml!hZ|  
/z Chdjz  
财务费用Financial expense 48R]\B<R{  
   'iMHAP;N  
   R^mu%dw)(%  
'vqj5YTj  
资产减值损失Loss of impairment of assets Fh*q]1F
 
   PPuXas?i  
   ^bZ<9}  
9q@z
[+X  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets P_:?}h\  
   awj}K  
   LAu+{'O\  
b/a?\0^  
投资收益（损失以“-”号填列）Investment income 
B}l}Aq8  
   ?NL&x  
   H]T2$'U6  
B^Rw?:hN  
其中：对联营企业和合营企业的投资收益Include:income from associates ,qBnqi[  
   {9m!UlTtw  
   N3S,33 8s  
a# OhWqu$  
二、营业利润（亏损以“-”号填列）oparating profit l^!0|/Vw  
   Bd N{[2  
   5~<a>>  
dQWA"6?i  
加：营业外收入Add:income from non-oparating activites ` $QzTv   
   Ba\wq:  
   u"Hd55"&  
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减：营业外支出Less:expense from non-oparating activites b3CspBgC  
   mcP{-oJ0W  
   ?,+C!R?  
;|;h9
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其中：非流动资产处置损失Include:loss on disposal of non-current assets FrAqTz  
   eNl

F2M  
   &y+PSa%n  
qxg7cj2  
三、利润总额（亏损总额以“-”号填列）profit Wq[=}qh~  
   rH#c:BwSm  
   Le#E!
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减：所得税费用Less:income tax rSc,\upz  
   toYg$IV  
   -x3tx7%  
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四、净利润（净亏损以“-”号填列）Net profit f)ucC$1=  
   FS]+s>  
   7-G'8t  
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五、每股收益：Earning per share sg9x?Bx9  
   YWn6wzu%Vc  
    U{ za m  
6\S$I5  
（一）基本每股收益Basic earning per share L(!!7B_,  
   7zJh;f/  
   #ZYidt  
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（二）稀释每股收益Dilute earning per share zDGg\cPj9  
4LB9w21  
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