产品销售收入5 o4 a+ s. ^8 U1 i9 @+ G- t
其中:出口产品销售收入* T: k( |% h) E6 m; Z
减:销售折扣与折让7 x* Q9 [# {& T0 v- k
产品销售净额4 s8 B9 K5 e! C3 h1 D7 [8 {
减:产品销售税金3 C" c [! v5 r
产品销售成本
( @& e2 g9 c. n+ q5 ]! Q% B 其中:出口产品销售成本
! q4 t) l+ Y: l4 Z4 t 产品销售毛利
4 i+ Y: [9 _. _8 r 减:销售费用
0 S6 e+ \) _5 | 管理费用3 q+ Q3 V7 M8 R) K; h" H
财务费用" v; d. p5 ^, ?; a5 X$ F- U% J3 _& j
其中:利息支出(减利息收入)
! J# x& b- k/ m9 b, w# R0 ?9 p 汇兑损失(减汇兑收益)
, b- U. @7 |- U& ^( N- s 产品销售利润
4 C! _. X1 s+ T. E 加:其他业务利润5 i7 ~' ^& r( ^+ z+ d1 d* H+ H6 ]
营业利润0 {+ Y7 D# i' a/ j
加:投资收益2 C' p: G# P+ O( }0 a
营业外收入" @- V4 U2 o. G* G( z
减:营业外支出
. @4 `1 j. m) j9 j 加:以前年度损益调整
; O9 k3 u. L% _1 C8 R. u! X8 n0 U2 _2 ] 利润总额
! h) o# h b/ W/ a ~) p 减:所得税
: s. r1 P; Z3 k1 k: W 净利润 ! }, u/ N6 [7 ?/ `
ITEMS% W+ `1 r' y" n0 D
Sales* i, _7 u, M& o
Including:Export sales
- I$ r" `7 a2 M9 G) F" A% s4 Z7 B Less:Sales discounts and allowances, m7 d" ?' Y# e, m7 D1 f7 a
Net sales
% n( g$ A* x9 Z; l Less:Sales tax: P) ^/ P }5 |# _4 m- }
Cost of sales1 {2 s7 |6 k( i; l2 {6 S6 w0 ]& L
Cost of sales+ K4 J3 i1 d) k( I4 s
Including:Cost of export sales
$ \: F7 c+ ~" z3 u" R. A Gross profit
2 k+ c4 d4 a4 F V! o Less:Selling expense2 {. ]8 c# O7 U/ j* w8 w3 ?, X
General and administrative expense" _ A1 p3 d# Y# b7 K/ C" ^+ Q3 D t1 I8 L
Financial expense
( c% z7 [3 O U/ Z+ T Including:Interest expense ( less interest income )$ d. T/ z! Y) ~& H) Z$ P: N
Exchange loss ( less exchange gain )7 P" a# ~) K6 ~+ f0 a
Income from main operation3 i7 y1 V$ \1 |
Add:Income from other operations6 j% y V. V4 q# l% q
Operating income
3 M/ y8 z' [3 k9 l Add:Investment income- P# M7 K$ L; e5 b
Non-operating income
- G4 X+ w9 Z# v& i7 O; g8 X% u8 I# r Less:Non-operating expense
, \6 V: w; o& \% M* q7 P( Q Add:Adjustment to prior year\'s income and expense+ F* ~" X0 T' ^% w2 e
Income before tax
/ w: r. m, N, @, m5 u Less:Income tax
2 ^5 A. ~. i3 Y6 u* e# i9 A9 v NET INCOME |