会计考友 发表于 2012-8-16 08:02:22

金融英语其他辅导:中英文损益表

  产品销售收入
  其中:出口产品销售收入
  减:销售折扣与折让
  产品销售净额
  减:产品销售税金
  产品销售成本
  其中:出口产品销售成本
  产品销售毛利
  减:销售费用
  管理费用
  财务费用
  其中:利息支出(减利息收入)
  汇兑损失(减汇兑收益)
  产品销售利润
  加:其他业务利润
  营业利润
  加:投资收益
  营业外收入
  减:营业外支出
  加:以前年度损益调整
  利润总额
  减:所得税
  净利润
  ITEMS
  Sales
  Including:Export sales
  Less:Sales discounts and allowances
  Net sales
  Less:Sales tax
  Cost of sales
  Cost of sales
  Including:Cost of export sales
  Gross profit
  Less:Selling expense
  General and administrative expense
  Financial expense
  Including:Interest expense ( less interest income )
  Exchange loss ( less exchange gain )
  Income from main operation
  Add:Income from other operations
  Operating income
  Add:Investment income
  Non-operating income
  Less:Non-operating expense
  Add:Adjustment to prior year\'s income and expense
  Income before tax
  Less:Income tax
  NET INCOME
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