偶看新闻广州电脑培训班:中英文对照利润表
来源：百度文库 编辑：偶看新闻 时间：2024/05/07 17:22:14
字号：大 中 小中英文对照利润表
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
ItemLine No ．Current monthCurrent 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 cumulativePrior 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