[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 =QXLr+ y@  
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项     目items `&xo;Vnc  
本期金额 T>,3V:X  
上期金额 gx~79;6  
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一、营业收入Revenue R1u1  
   |d =1|C%,  
   X;25G  
o Vk*G  
减：营业成本Cost of sales R%B"Gtl)  
   JsAl;w  
   ,5J-
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营业税金及附加Oparating tax ^|-*amh  
   jSNUU.lur  
   S3EM6`q'  
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销售费用Sales expense |eH>55 b  
   )bN|*Bw3  
   F/G fEMSE  
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管理费用Adminstrative expense } m5AO4:  
   t:y} 7un  
   Uv|z c  
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财务费用Financial expense x|C[yu^c  
   W3K&C[f  
   P6q`i<  
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资产减值损失Loss of impairment of assets T1'8<pJ^  
   p4mlS  
   "f/91gIzm'  
c|?0iN  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets "";[U  
   *j9{+yO{ZE  
   fT9z 4[M  
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投资收益（损失以“-”号填列）Investment income /'vCO |?L  
   IO/%X;Y_  
   X]up5tk~  
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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 f%r0K6p  
   Bc1[^{`bq^  
   %g1{nGah  
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二、营业利润（亏损以“-”号填列）oparating profit l"9.zPvT<  
   N$#518  
   2(SK}<X
 
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加：营业外收入Add:income from non-oparating activites N$u;Q(^  
   dMkDN aH,  
   .-Y3oWV  
xRum q  
减：营业外支出Less:expense from non-oparating activites =apcMW(zn  
   g-B~"tp  
   X;$g7A  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets ] Tc!=SV  
   s-^B)0T!  
   oq00)I1  
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三、利润总额（亏损总额以“-”号填列）profit 0Xw Dk$l<  
   N^i<A2'6S;  
   &E98&[`7  
wk @-O}W  
减：所得税费用Less:income tax N6CWEIJ  
   UuDT=_1Sh  
   GL4-v []6I  
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四、净利润（净亏损以“-”号填列）Net profit NpS*]vSO  
   96W!~w2xx  
   h4@v.GI  
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五、每股收益：Earning per share w]n ,`r^  
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   v=n'#:k  
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（一）基本每股收益Basic earning per share V
p3r  
   '2`M T-  
   K(*QhKX  
:4o08M%  
（二）稀释每股收益Dilute earning per share KIt:ytFx  
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