[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 \Xxx5:qM  
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项     目items U@Aq@ d+n  
本期金额 B#EF/\5  
上期金额 36Wuc@<H  
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一、营业收入Revenue ~Ycz(h'(  
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   r OB\u|Pg  
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减：营业成本Cost of sales A=h`Z^8\B  
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   rD$7;  
5bZ`Y
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营业税金及附加Oparating tax G*J(4~Yw}  
   BLMcvK\9  
   $8_*LR$  
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销售费用Sales expense *jA%.F  
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   rRC3^X`u  
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管理费用Adminstrative expense ?>lmLz!e  
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财务费用Financial expense YT&_{nL#\  
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   A9lqVMp64  
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资产减值损失Loss of impairment of assets 2sittP  
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   #NL1N_B  
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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 Eda sGCo  
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投资收益（损失以“-”号填列）Investment income |ZRl.C/e  
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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 xR1g  
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   q{ctHsQ(9  
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二、营业利润（亏损以“-”号填列）oparating profit typ*.j[q  
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加：营业外收入Add:income from non-oparating activites zlFl{t  
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减：营业外支出Less:expense from non-oparating activites RKBjrSZg8  
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其中：非流动资产处置损失Include:loss on disposal of non-current assets r0S7e3xb  
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三、利润总额（亏损总额以“-”号填列）profit i [j`'.fj  
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减：所得税费用Less:income tax i'57 |;?  
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四、净利润（净亏损以“-”号填列）Net profit [mwfgh&4%  
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五、每股收益：Earning per share \twlHj4  
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（一）基本每股收益Basic earning per share I,#U _  
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（二）稀释每股收益Dilute earning per share >!oN+8[~  
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