产品销售收入5 p1 s4 v. m. C! R- ?) s8 L
其中：出口产品销售收入; \ e0 a. s6 Z7 s7 X7 h
减：销售折扣与折让
0 w% z# r/ O4 q5 v7 |0 f; N( } 产品销售净额
$ ]) O- r( k: ^3 E+ E 减：产品销售税金" Z$ L, u S0 B
产品销售成本. X$ J3 P/ q4 G
其中：出口产品销售成本1 D* L: U$ `! I
产品销售毛利1 G C2 r, u/ u/ U
减：销售费用7 G) Z! L. j0 g( {
管理费用
0 u& m2 ~/ ~1 }; X% ? 财务费用/ a! ~2 n/ ?4 B f* @
其中：利息支出（减利息收入）
' d! |; k$ M* e5 m! @% C5 b 汇兑损失（减汇兑收益）
' D+ i4 |, Z2 \4 t1 L! g7 h 产品销售利润
; o: Y$ I E* V# e 加：其他业务利润+ U1 L. h2 {* W4 ]' |
营业利润5 @# \( r7 e- X0 k8 q$ P# e
加：投资收益( L y. ~9 p% I" n' R
营业外收入
( z: j) ^+ _# Z9 Z3 `" c 减：营业外支出: T B9 T' }0 t7 x& H& S6 S
加：以前年度损益调整) Z, [) i8 f# M# y
利润总额
8 |* | p/ e9 O( w2 [ 减：所得税9 N' J+ J I5 _* z
净利润 8 ~& U; N6 M) {% P( f, i
ITEMS0 M' t5 x9 T ^) ~! j
Sales* N7 M; \) p7 D
Including：Export sales" K( T0 R* ]! T4 m
Less：Sales discounts and allowances
4 a9 B6 N5 J7 K H Net sales
4 h. Y' M4 q9 b% H- s$ Y Less：Sales tax P' m' h9 J* p9 `- ^
Cost of sales. X2 Y+ B) O# J- m3 I
Cost of sales; l) ^, ^1 d6 d: P! |* G% w
Including：Cost of export sales
& `" l8 E" t- C$ }6 r2 R1 ^9 z- \$ ` Gross profit
0 [/ w$ b/ }( h2 `4 w3 C4 a' y Less：Selling expense
J# R7 [$ g R General and administrative expense; z6 T6 q9 W! o0 l9 o
Financial expense5 f: X8 I# U: o' a
Including：Interest expense （ less interest income ）- Q3 q4 |. N, \$ O
Exchange loss （ less exchange gain ）5 c5 \( U W7 D9 w7 P8 ?
Income from main operation
# k+ C7 z: T$ W9 Q1 { Add：Income from other operations1 o* I3 @5 q+ j
Operating income
; g6 ]' N8 n$ j+ x3 _; G! {" j) M Add：Investment income
1 i+ i( Z6 K5 O Non-operating income
$ N! `" x4 x* ]3 o; V' z Less：Non-operating expense
" T. t# L& [3 o; r Add：Adjustment to prior year\'s income and expense" N& s5 p/ c. \, Q1 s
Income before tax
( w: Z! I& L1 o/ G; y Less：Income tax
& u2 ^0 @, `: s' t/ v& j1 f NET INCOME |
发表于 2012-8-16 08:02:22
