产品销售收入) B( l7 X6 p9 K3 V: ]2 j. x
其中：出口产品销售收入
; f& N" |% ^& k8 W: w 减：销售折扣与折让
/ K. F- t- E% ? 产品销售净额6 V4 D4 W% N5 }0 ^6 R2 C
减：产品销售税金
& w( r3 {. A! a2 M% E: C V 产品销售成本
* @% f7 V) [, X- q& j5 N 其中：出口产品销售成本
9 G- L+ F, E& g+ q- ]) {4 N$ O& f n 产品销售毛利7 a8 q$ _$ H" p7 L1 T1 O: G
减：销售费用; P8 R& z! N# S7 x
管理费用
# } U' x$ u) c( a% X2 v 财务费用
$ U4 [- F) n% k 其中：利息支出（减利息收入）
1 h% k. ^6 Q5 V5 m 汇兑损失（减汇兑收益）* Y" R' |/ K& } s
产品销售利润0 d+ }9 o0 t# _, r( k
加：其他业务利润% N5 F" X5 V6 t% @5 c6 e' Y
营业利润. m1 M" R' D6 i4 ^: U
加：投资收益
3 j# @9 p: `7 y! ?5 G 营业外收入) S. q/ o) I5 q
减：营业外支出
. u$ J* V& ~$ i$ o/ Q$ g 加：以前年度损益调整
$ @$ O. J( Z6 U 利润总额
7 P7 T& @$ @! Z 减：所得税% ]% ?8 k# p& J+ y
净利润7 ?* n$ s* r T7 H; h8 b
ITEMS
# s A. w4 L3 {9 B1 O3 p Sales
* `" P- q: I5 W# ^- u Including：Export sales* G$ c& d/ \# I# j7 b8 O
Less：Sales discounts and allowances
z& w4 i% o" q% r4 w6 J! O- f Net sales
! S5 m- V: Q# p6 w, f Less：Sales tax
) M" b% J! s7 k' ] Cost of sales/ z* f3 ~2 x0 L
Cost of sales
3 b- e) `9 ~' z* c$ W" u Including：Cost of export sales
+ K9 e9 e: ~; _. @6 v Gross profit+ I& L6 V3 K2 v% P
Less：Selling expense/ S8 i- j: t! z: Y4 F. S
General and administrative expense
. P4 H+ `2 F" B4 x' N Financial expense
; [. l6 P' q2 x; g' {- D: [! M: } Including：Interest expense （ less interest income ）
" V- H# ^! H4 X. c/ V. j G8 Y Exchange loss （ less exchange gain ）- {( O4 x t7 b* P. ^
Income from main operation
+ l% C- Q$ O' _1 z. C, R Add：Income from other operations
3 s6 m7 ^7 S% ]# I5 J- i+ L Operating income, @0 E0 n% Y- d+ ]- F8 g1 G" `
Add：Investment income
9 p- q; }7 \* l0 r' g Non-operating income; x* m' ~- G) d9 r2 m" N
Less：Non-operating expense
9 r$ Q3 G8 t/ Z. M Add：Adjustment to prior year\'s income and expense) ?% y+ v# R3 d7 a: [5 X0 u! N
Income before tax
4 @/ Q/ T) ] B. ^/ ?8 E" x& _# s Less：Income tax) O0 C2 ?1 w5 h( n1 s" ^- ?
NET INCOME |
发表于 2012-8-16 08:02:22
