2008年注册会计师英语资料-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 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

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