产品销售收入! b0 y) _: j$ Q$ E0 G) J: y8 t
其中：出口产品销售收入
! U1 l8 T; ^8 r( q( L 减：销售折扣与折让
& Z6 H) z8 o# q, K# S7 t2 m 产品销售净额* T" k+ ?* ^% ]
减：产品销售税金) A5 R7 f$ u+ l) k5 c
产品销售成本, ]$ X# E% I2 Z# F
其中：出口产品销售成本
6 m( U L* i% L, U 产品销售毛利
% K2 H' N- V( m- z& ~" l 减：销售费用9 l" R* @$ Y8 X
管理费用/ ]- a2 b! q8 f5 W7 s3 x
财务费用" ]- k7 ~5 Q% c3 f: k' l! j$ o
其中：利息支出（减利息收入）
6 l% @6 r) [' n 汇兑损失（减汇兑收益）: v* I, v V7 ]5 L. d; \
产品销售利润
: o! z5 Z! d* _; h1 G9 X 加：其他业务利润4 f- X1 f( K7 g* V" i+ p
营业利润5 R" z4 h% T, W
加：投资收益 e. D( |+ E( A( s1 Z5 Y8 v% X
营业外收入
: H3 V* b; J# _# ?4 y 减：营业外支出
1 I1 x2 K5 V) M" K 加：以前年度损益调整( B# s# _) y% {- r& M
利润总额: _6 f5 o3 q* H q- G
减：所得税
& C7 a4 X6 C& i- m/ R* K9 W. p! h) E! O 净利润
9 e+ ?) c$ N* A4 }# n7 ~" p ITEMS7 B# H, I$ Z1 ]* z- V4 n, C! U
Sales! w* r0 n3 ?' i9 q
Including：Export sales
& L- g. K5 d% j8 F9 ~ Less：Sales discounts and allowances X1 |, W; ^4 i- e3 x
Net sales+ E6 w; P8 Y+ ~, X4 K4 W% \
Less：Sales tax
: z2 @/ X5 X( R' A7 B Cost of sales
8 P9 U' }. {5 B8 ` H- X Cost of sales
# ~9 G- M6 Y7 s Including：Cost of export sales
% ~5 m# h, h5 J Gross profit
6 E# N/ i n* K+ Y7 z Less：Selling expense3 o+ N7 n- Y6 E" h
General and administrative expense
; b+ y1 @ S% P# f Financial expense
" L+ E. U( j" i Including：Interest expense （ less interest income ）
7 `0 ^0 V$ `) ^" D Exchange loss （ less exchange gain ）: b' z& C; C9 V" t5 I
Income from main operation
4 |. J. i% s' _4 n/ J& G Add：Income from other operations9 D, Q8 F4 ~0 U q5 X
Operating income) U9 P, {+ M( |% i
Add：Investment income
8 C5 u' n8 c6 R) D' N Non-operating income
; f1 g7 [+ E1 [+ B; n Less：Non-operating expense9 B( B0 T+ ^- V, O3 {) o
Add：Adjustment to prior year\'s income and expense
& X1 _1 |* y. ? Income before tax Z5 L, P+ @& m4 [/ a( m [
Less：Income tax
3 \* `/ H1 t- b/ I8 E0 U, N NET INCOME |
发表于 2012-8-16 09:04:37
