产品销售收入
: _4 Z, u, z# z0 V& g# h. x5 I& U 其中:出口产品销售收入
; C6 K9 x; d& V/ m3 M$ h 减:销售折扣与折让- d% ~( ^/ N2 R! L8 A
产品销售净额1 d8 c" M0 D1 o6 j5 w! i. i- e
减:产品销售税金
7 v ~, g7 M6 K9 B' e- U& p. l0 v 产品销售成本# f* M$ i6 a0 f8 T; A
其中:出口产品销售成本
. ~; i5 v% V j3 @0 F6 K 产品销售毛利
: Q! J" ]/ n! Z1 F7 i4 S$ N6 f' X 减:销售费用; v: R1 o& w ?
管理费用8 M# p6 @. N2 }! Q
财务费用
- N8 n; t U- q: a" s, }" ?( V 其中:利息支出(减利息收入)
1 t- O, ?) M9 `/ Q3 @# r& O 汇兑损失(减汇兑收益)/ X6 F |- V# ~9 I( }; |6 M* c
产品销售利润
3 f b- u. @7 X2 U( j( Q 加:其他业务利润4 ?5 p! ^/ o9 R; Z* s
营业利润
* p, j) o) y/ P 加:投资收益* E6 e( H& M7 K5 k; i3 ^
营业外收入
~! t: W0 a/ P; X 减:营业外支出
. K+ f4 n3 ^& [7 Q) S 加:以前年度损益调整5 {! {0 U1 Y3 {' k; z1 j
利润总额
7 a6 ]9 R0 c- S, e4 N 减:所得税6 ]1 [# b8 p4 M; d
净利润
0 P3 a0 t7 c3 L& K ITEMS
1 ]6 q4 J P, ^9 c) X: f6 g Sales
4 ]% `8 t3 j {7 r2 O+ l+ S Including:Export sales
- h8 w/ m( p) H/ l4 W' F9 k3 v Less:Sales discounts and allowances
5 G8 W1 `# B: N9 x: @ Net sales$ U5 k. {3 W' N3 A
Less:Sales tax
5 ?4 B' C" v4 Q8 l Cost of sales
) w% y' }) G8 t$ S Cost of sales
% q, S0 ?, n- _ | Including:Cost of export sales
7 L8 _. ?& d$ }5 f% n5 x Gross profit
, \$ S* a8 o; D6 R" O Less:Selling expense* [. P1 [, u1 D4 z4 X9 d! L9 L: d
General and administrative expense$ h4 b4 X3 s6 R! P/ o
Financial expense5 _" q) f1 x/ t0 T: k
Including:Interest expense ( less interest income )
/ q K4 {+ x$ J7 K Exchange loss ( less exchange gain )$ H3 M2 B, t' O' k1 Q' U" T
Income from main operation3 O. K5 f2 z4 J
Add:Income from other operations! Q t5 f. Q; H& Y: \$ E* @# O
Operating income3 B$ L3 u) G) o* X. j6 q
Add:Investment income
: M c# m9 O9 l$ O4 n2 t Non-operating income
# ]8 f# c3 E6 l$ d0 k1 F+ e Less:Non-operating expense4 {* K7 g( `! J
Add:Adjustment to prior year\'s income and expense# Y3 R5 P8 m+ M. m& k
Income before tax
K( b/ ^% o2 o Less:Income tax
9 g8 Q6 a1 g' c3 @8 ^ NET INCOME |