会计考友 发表于 2012-8-16 09:04:37

金融英语其他辅导资料: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
页: [1]
查看完整版本: 金融英语其他辅导资料:中英文损益表