[专业英语]2008年注册会计师英语资料-利润表 [复制链接]

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离线carolyn

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— 本帖被阿文哥从行业会计移动到本区(2012-06-26) —

利润表
Income Statement
编制单位：年月
Prepared by: Month: year:		Monetary unit: RMB yuan
项目	行次	本月数	本年累计数
Item	Line No ．	Current month	Current year cumulative
一、主营业务收	1
Ⅰ ． Revenue from main operations
减：主营业各成本	4
Less ： Cost of main operations
主营业务税金及附加	5
Taxes and surcharge for main operations
二、主营业务利润 ( 亏损以“ - ”号填列 )	10
Ⅱ． Profit/Loss from main operations
加：其他业务利润 ( 亏损以“ - ”号填列 )	11
Add ： Profit/Loss from other operations
减：营业费用	14
Less ： Operating expenses
管理费用	15
General and administrative expenses
财务费用	16
Financial expenses
三、营业利润 (( 亏损以“ - ”号填列 )	18
Ⅲ． Operating profit/loss
加：投资收益 ( 亏损以“ - ”号填列 )	19
Add ： Investment income/losses
补贴收入	22
Revenue from subsidies
营业外收入	23
Non-operating revenue
减：营业外支出	25
Less ： Non-operating expenditures
四、利润总额 ( 亏损以“ - ”号填列 )	27
Ⅳ． Income/Loss before tax
减：所得税	28
Less ： Income tax
五、净利润 ( 亏损以“ - ”号填列 )	30
V ． Net income/loss

补充资料 Supplementary information:
项目	本年累计数	上年实际数
Item	Current year cumulative	Prior year actual
1．出售、处置部门或被投资单位所得收益
Gain on sale and disposal of a department or an invested enterprise
2 ．自然灾害发生的损失
Losses arising from natural disasters
3. 会计政策变更增加 ( 或减少 ) 利润总额
Increase ／ decrease in income before tax due to a change in accounting policy
4. 会计估计变更增加 ( 或减少 ) 利润总额
Increase/decrease in income before tax due to a change in accounting estimate
5 ．债务重组损失
Losses arising from debt restructurings
6 ．其他
Others