[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 ]NTQF/   
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项     目items H"? 5]!p  
本期金额 HJN GO[*g  
上期金额 xIm2t~i
o  
D
b|JR  
一、营业收入Revenue |
Jd8ul:&e  
   =@M9S  
   2[`n<R\  
}||p#R@?  
减：营业成本Cost of sales BedL `[,  
   2WH(c$6PWf  
   g]L8Jli  
v\6.#>NQ  
营业税金及附加Oparating tax m<3. X"-  
   13/,^?  
   C('D]u$Hdk  
eC"e v5v  
销售费用Sales expense 4N$Wpx  
   oCOv 6(  
   0Sd>*nC  
4z5qXI/<m4  
管理费用Adminstrative expense =<HekiYM  
   !`=iKe&%E  
   N\ Mdia  
:j3'+%'2  
财务费用Financial expense u-iQ  
   u->[y1JY  
   7=fNvES2  
q! 0HsF  
资产减值损失Loss of impairment of assets jW8ad
{  
   A}9^,C$#  
   jbS@6 *_  
npkT>dB+  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets A2\hmp@A@7  
   Xk%eU>d  
   W895@  
i`l;k~rP  
投资收益（损失以“-”号填列）Investment income F%y#)53g  
   xM<aQf\j  
   X kqsL0\  
I/St
=-;  
其中：对联营企业和合营企业的投资收益Include:income from associates X1B)(|7$  
   U`~L}w"  
   *y<eK0  
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二、营业利润（亏损以“-”号填列）oparating profit J#wf`VR%  
   \\R<HuTY  
   /!Ag/SmS!9  
SbUac<  
加：营业外收入Add:income from non-oparating activites 09vVCM;DY  
   q/*veL  
   C3=0st$  
8SroA$^n  
减：营业外支出Less:expense from non-oparating activites X=?9-z] QO  
   uYlyU~M:D  
   <^> nR3E  
s7}-j2riq  
其中：非流动资产处置损失Include:loss on disposal of non-current assets (bI/s'?K  
   )Az0.}  
   eVMnI yr  
mnZfk  
三、利润总额（亏损总额以“-”号填列）profit b
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   y]R+/  
   e@O]c"  
eW<NDI&b  
减：所得税费用Less:income tax NoF|j57?u'  
   9UteD@*  
   EY)?hJS,  
e:MbMj6`  
四、净利润（净亏损以“-”号填列）Net profit c]k+ Sx&}  
   h]i vXF*  
   PQ_A^95  
?vWF[ DRd'  
五、每股收益：Earning per share *=O3kUoL  
   WaX!y$/z  
   cna%;f.  
D{d%*hlI 3  
（一）基本每股收益Basic earning per share 'HV@i)h0%V  
   Lf<urIF  
   O`_, _  
'"Uh w$#t  
（二）稀释每股收益Dilute earning per share WyB^b-QmDh  
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