[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 x]^d'o:cDP  
; 476 t  
项     目items ]LE,4[VxRz  
本期金额 0h-NT\m  
上期金额 5Tsz|k  
oj8r*  
一、营业收入Revenue dc$zW^i  
   g
#S X$k-O  
   n:AZ(f   
#}A"yo  
减：营业成本Cost of sales 757&bH|a  
   8mX!mYO3c  
   rO87V!Cj  
[^"}jbn/  
营业税金及附加Oparating tax {_7hX`p  
   RDps{),E;d  
   S|tD8A  
VL#:oyWA  
销售费用Sales expense &A:
&2sP8  
   GRc)3 2,  
   Tv%7=P;r  
&r,vD,  
管理费用Adminstrative expense tP_.-//  
   \Z.r Pq  
   LWrYKi  
= MByD&o`  
财务费用Financial expense >s<Bu'r  
   W@"Rdc-  
   WUS%
4LL(  
,e'r 0  
资产减值损失Loss of impairment of assets @(R=4LL  
   F=\ REq  
   D;sG9Hky  
h-p}Qil,  
加：公允价值变动收益（损失以“-”号填列）Add:Changes of fair value of assets 5K Ij}VN  
   EH".ki=e  
   Q g/Rw4[  
O%%Q./oh  
投资收益（损失以“-”号填列）Investment income Q8m~L1//S  
   +149 o2  
   IlJ"t`Z9)  
6+=_p$crMx  
其中：对联营企业和合营企业的投资收益Include:income from associates UV(`.  
   q,K|1+jn  
   [C!*7h  
+*OAClt+]  
二、营业利润（亏损以“-”号填列）oparating profit q:_:E*o  
   we}xGb.u  
   .QY>@b\  
H ~*N:$C  
加：营业外收入Add:income from non-oparating activites cO:lpsKYQ  
   g Cp`J(2v:  
   1PVZGZxAgv  
@Ez>?#z  
减：营业外支出Less:expense from non-oparating activites >QDyG8*  
   IlF_g`  
   M.
_h=wX{}  
aj|3(2;Kp  
其中：非流动资产处置损失Include:loss on disposal of non-current assets ;FI'nL  
   1GA.c:  
    /$93#$  
UhR^Y{W5  
三、利润总额（亏损总额以“-”号填列）profit ;nlJD#  
   rHk(@T.]  
   eP (*.  
8K^#$,.."  
减：所得税费用Less:income tax  }<kl3{)  
   2V8"jc  
   XN-1`5:4I  
{^ BZ#)m|  
四、净利润（净亏损以“-”号填列）Net profit xJ#O|7N  
   ;\"5)S  
   /.s L[X-G  
ty[%:eG#  
五、每股收益：Earning per share E9Kp=3H  
   ?Kmz urG  
   T6SYXQd>.  
ZYB5s~;eB"  
（一）基本每股收益Basic earning per share ,1~B7Zd  
   aQH]hLvs  
   51%Rk,/o  
nls $ wE  
（二）稀释每股收益Dilute earning per share ;=0-B&+v  
l_2Xao$  
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