2010CPA會計英語教程：利潤表中英對照

PreparedbyfortheyearendedmonthdateyearinRMB
    項目items
    本期金額
    上期金額
    一、營業(yè)收入Revenue
    減：營業(yè)成本Costofsales
    營業(yè)稅金及附加Oparatingtax
    銷售費用Salesexpense
    管理費用Adminstrativeexpense
    財務費用Financialexpense
    資產(chǎn)減值損失Lossofimpairmentofassets
    加：公允價值變動收益（損失以“-”號填列）Add:Changesoffairvalueofassets
    投資收益（損失以“-”號填列）Investmentincome
    其中：對聯(lián)營企業(yè)和合營企業(yè)的投資收益Include:incomefromassociates
    二、營業(yè)利潤（虧損以“-”號填列）oparatingprofit
    加：營業(yè)外收入Add:incomefromnon-oparatingactivites
    減：營業(yè)外支出Less:expensefromnon-oparatingactivites
    其中：非流動資產(chǎn)處置損失Include:lossondisposalofnon-currentassets
    三、利潤總額（虧損總額以“-”號填列）profit
    減：所得稅費用Less:incometax
    四、凈利潤（凈虧損以“-”號填列）Netprofit
    五、每股收益：Earningpershare
    （一）基本每股收益Basicearningpershare
    （二）稀釋每股收益Diluteearningpershare