[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 qIY~dQ|  
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项     目items 'bo~%WA]n  
本期金额 T}"6wywM  
上期金额 L ]w/P|  
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一、营业收入Revenue Y7vA`kjD-C  
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减：营业成本Cost of sales df n9!h  
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营业税金及附加Oparating tax G.(mp<-  
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销售费用Sales expense ;$a@
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管理费用Adminstrative expense oI.G-ChP  
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财务费用Financial expense Q",0F{'  
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   7^Ns&Q  
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资产减值损失Loss of impairment of assets Ma+$g1
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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 ET[kpL  
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投资收益（损失以“-”号填列）Investment income KID,|K  
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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 Dgx8\~(E'  
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二、营业利润（亏损以“-”号填列）oparating profit l2&`J_"  
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加：营业外收入Add:income from non-oparating activites I8QjKI (  
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减：营业外支出Less:expense from non-oparating activites \4 AM*lZ  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets 8o/}}=m$  
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三、利润总额（亏损总额以“-”号填列）profit w=}uwvn NX  
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减：所得税费用Less:income tax meCC?YAB  
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四、净利润（净亏损以“-”号填列）Net profit NBF MN%  
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五、每股收益：Earning per share Iu{kPyx  
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（一）基本每股收益Basic earning per share (708H_  
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（二）稀释每股收益Dilute earning per share kEO7PK/  
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