[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 s<n5^Vxy  
 dY|(  
项     目items lr=*Ty(V  
本期金额 D/rKqPp|!  
上期金额 CJ?Lv2Td  
st~f}w@  
一、营业收入Revenue [@Y?'={qE  
   >!?u8^C  
   aabnlOVw  
fZ$8PMZv  
减：营业成本Cost of sales wtaeF+u-R-  
   cS
QvP.  
   D}Z].c@E  
flnoK%wi  
营业税金及附加Oparating tax /&a[D2  
   ob-y {x,R  
   ]QRhTz  
[26"?};"%  
销售费用Sales expense v:eVK!O  
   Busxg?=  
   0Kq\ oMn  
qa2QS._m  
管理费用Adminstrative expense *o`bBdZ  
   .(ki(8Z N  
   ^|(F|Z  
aOETmsw  
财务费用Financial expense zN0^FX GD  
   t /1KKEZM  
   ?tSFM:9PU  
O$<kWSC  
资产减值损失Loss of impairment of assets ]&jXD=a"  
   ,a_\o&V  
   d?.e
wsC  
&dH/V-te
 
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets [YLaRr  
   ">j}!n 8J  
   m6bAvy]3<t  
P_ U[OM\  
投资收益（损失以“-”号填列）Investment income ]`b/_LJN$F  
   ?l &S:` L  
   Tm 6<^5t  
ez@`&cJ7  
其中：对联营企业和合营企业的投资收益Include:income from associates De6WC*trq  
   q{nNWvL  
   :D""c*  
X3P~z8_  
二、营业利润（亏损以“-”号填列）oparating profit E.R,'Y;x  
   [2"a~o\  
   Mpzt9*7R  
OTY9Q  
加：营业外收入Add:income from non-oparating activites R%=u<O  
   !uLz%~F  
   *VG #SK  
|7LhE+E  
减：营业外支出Less:expense from non-oparating activites 5 B< em  
   d,tGW  
   GWsvN&nr  
SxI='z_S.f  
其中：非流动资产处置损失Include:loss on disposal of non-current assets n6Je5fE  
   wM9HZraB<  
   <lopk('7  
&`Oj<UyJY  
三、利润总额（亏损总额以“-”号填列）profit jdqVS@SD  
   UzTFT:\  
   G:7HL5u  
aAhXHsZ|26  
减：所得税费用Less:income tax >x]b"@Hkw  
   % put=I  
   Z?ZiK1) K  
XHKiz2Pc1  
四、净利润（净亏损以“-”号填列）Net profit @ qy n[C  
   Ta8;   
   {]BP
Sj{B  
O9?t,1  
五、每股收益：Earning per share 094~  s  
   h8B:}_Cu  
   C,r[H5G#  
b&BkT%aA(G  
（一）基本每股收益Basic earning per share awxz
P*6  
   lQ(I/[qVd  
   ?-C=_eZJ  
BPs|qb-  
（二）稀释每股收益Dilute earning per share Xo[j *<=0  
cLhHGwX=x  
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