产品销售收入
8 i7 R- E- ?2 v$ E0 S' |8 c1 `9 ~ 其中:出口产品销售收入
4 a* V# J1 [% a* U" v 减:销售折扣与折让
, P+ \5 G& I2 v: e# [' L! [% m 产品销售净额
% E0 J. W( q- b8 X5 c- |0 P3 f 减:产品销售税金3 O: F$ e- D+ S
产品销售成本! l' j4 ]: E8 j0 H9 C& j6 w! X
其中:出口产品销售成本
) w, {+ j3 ]0 i% @' ^# v 产品销售毛利2 o8 ?8 t' n) W4 `: ], [* Z2 c
减:销售费用$ e8 Y0 K4 _1 m: z* q9 U0 q5 j
管理费用5 M' A, N4 n8 ]
财务费用
1 E+ F2 O8 X& o7 a 其中:利息支出(减利息收入)
h$ F; n# O) C* v2 ~ 汇兑损失(减汇兑收益)* m2 I$ [" l7 e" S
产品销售利润$ `$ A& [; R' L+ C& y
加:其他业务利润
3 g8 A; B5 P/ D4 M& y0 A 营业利润
7 | N, X. k5 Z4 x# s, _ 加:投资收益
# q6 x$ |! p# g 营业外收入
' V/ H; @6 X% }& O7 @4 t; z# O1 R 减:营业外支出. |- s3 f: s/ ^0 S* o3 I
加:以前年度损益调整+ h7 ~6 K3 g: R% o$ n% l$ ]0 Q
利润总额0 _3 _& Z# G! Y( d
减:所得税: C& p" A; P2 c) i4 c' N
净利润7 t9 f# |3 |. I* [: O; G9 ~6 P
ITEMS
& ^$ l7 _: V& o& F) {% i Sales* j$ \* t. a. |; M, \
Including:Export sales
8 \8 K6 s+ c; f. v# R' ^4 L; W: Q Less:Sales discounts and allowances( n9 y* m- d, r, m( `
Net sales
0 v+ I% X7 ?0 T Less:Sales tax! D+ t/ b$ A2 l: T# t. |$ J
Cost of sales
+ q' w6 `- ^! Q" ~/ W; P Cost of sales9 L$ o. d' G' j0 d. n O( g6 n
Including:Cost of export sales8 _# {) B D; u# |4 x5 q, ?
Gross profit" D) G6 p$ m2 s! i4 I0 |! ?9 ]
Less:Selling expense! P" b$ V' J9 a/ p
General and administrative expense% `3 \2 `! { P: d' e
Financial expense
4 x1 k! q' a; _8 G, g6 u Including:Interest expense ( less interest income )
3 w4 \: Q+ D5 T% t& A Exchange loss ( less exchange gain )) S/ \1 x- J9 g0 h! v9 k
Income from main operation, a: x J6 }/ h+ E7 j
Add:Income from other operations7 u8 o; |4 D4 e! j* w
Operating income. S( S! w7 |, E# t- f
Add:Investment income+ m2 S4 Y2 t! X* A( o* [
Non-operating income
7 f% h! D) y1 ?/ h& W Less:Non-operating expense: ]9 p' R9 r3 S) s+ E! V4 f
Add:Adjustment to prior year\'s income and expense
- L( @5 \7 x5 T! A! L# F l7 Y Income before tax, i% T: @' `# t9 D- `2 }" L
Less:Income tax& H" r2 T P; Y! n
NET INCOME |