[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 1el?f>  
aj51%wKMb:  
项     目items IhwJYPL
F  
本期金额 E D*=8s2  
上期金额 E^zgYkZO  
m<IPi <  
一、营业收入Revenue !p >a,8w  
   \O /" F;  
   iaQ[}'6!$  
B]ul~FX  
减：营业成本Cost of sales 7f8%WD)  
   k:4 Zc3  
   MB"uJUk  
V^QKn+/  
营业税金及附加Oparating tax 6%H8Qv  
   &eQzfx=|km  
   g4<%t,(88E  
%P0dY:L~  
销售费用Sales expense JiEcPii  
   'Y(#Yxc  
   T#6']D  
DalQ.  
管理费用Adminstrative expense Jy@cMq2  
   wXPNfV<(2  
   #QXv[%k  
G]E$U]=9r:  
财务费用Financial expense .{`+bT^b<2  
   v]F q}I"  
   >aW|W!.  
4A^hP![c#]  
资产减值损失Loss of impairment of assets bxyEn'vNvQ  
   4q/E7n  
   NLyvi,svS  
fKOm\R47  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets =rl/l8|P  
   -}%'I]R=  
   tBtJRi(  
aO.'(kk8  
投资收益（损失以“-”号填列）Investment income |xZDc6HDW  
   J_}&Btb)e  
   N?Mmv|  
<89@k(\ /  
其中：对联营企业和合营企业的投资收益Include:income from associates 1)/B V{n  
   F +*>q  
   Qc;`nck  
_DMj)enH"  
二、营业利润（亏损以“-”号填列）oparating profit P{)H7B>  
   jz't!wj  
   W=5+k0Q
 

&FHE(7}/#  
加：营业外收入Add:income from non-oparating activites k^Tu9}[W1  
   ?)<zrE5p  
   5IW^^<kiu  
%=/Y~ml?  
减：营业外支出Less:expense from non-oparating activites '&Q_5\Tn  
   ~^lQ[x  
   j8zh^q  
daWmF  
其中：非流动资产处置损失Include:loss on disposal of non-current assets |(}uagfrd  
   WEqHL,Uh]  
   #I%< 1c%XA  
F){f{-@)  
三、利润总额（亏损总额以“-”号填列）profit v!t*Ng  
   Q}^ n  
   [4 g5{eX  
m(y?3}h  
减：所得税费用Less:income tax <E$P  
   |4-c/@D.~  
   eG|e1t
K+  
LoOyqJ,  
四、净利润（净亏损以“-”号填列）Net profit TcZ Ci^1F  
   }CsUZ&*&  
   VPys  
~Cks)mJs  
五、每股收益：Earning per share \>cZ=  
   |?s%8c'w=  
   )jR:\fe  
174H@  
（一）基本每股收益Basic earning per share NTXT0:  
   HGWwGd  
   ;s"m* 4N  
X^_,`H@  
（二）稀释每股收益Dilute earning per share dLD"Cx  
4dMwJ
"V  
< t>N(e