产品销售收入
1 P( o" Z0 R8 r# ?+ ^/ C 其中：出口产品销售收入
+ U! u H4 i8 k5 a 减：销售折扣与折让& J/ u' C4 V) p6 W) `
产品销售净额+ |* g/ e( G( \; j( t- a2 {
减：产品销售税金/ d* Z/ I/ E6 G: R: g4 V
产品销售成本
! M% \2 M+ P8 ]6 D6 e' R) `" U 其中：出口产品销售成本
. F9 E1 `# j4 b1 B' f- e 产品销售毛利+ E( o9 R. V0 z) Y6 ]. A
减：销售费用
1 `- N+ L: k8 \. Y( Z5 D" @% b* X 管理费用
( m1 h* R2 u: P6 V& Q0 L& d 财务费用
7 [) r# F x$ m+ G$ ^! P 其中：利息支出（减利息收入）
7 l1 L9 \4 {$ T! |) z6 z3 `9 j 汇兑损失（减汇兑收益）
, I0 v7 Z7 c7 S 产品销售利润
# V: E' e. q% }" c" b 加：其他业务利润1 B, t+ @& L& y5 ]- n: X! e Q4 V
营业利润
/ f9 s0 Y0 O0 x3 [0 `; q9 D 加：投资收益
) b9 X/ M5 W# k6 O) t/ G 营业外收入+ Z$ {+ {6 }6 v% p% Z& E3 A
减：营业外支出
6 j% I1 m* B+ E F+ e 加：以前年度损益调整
! Q5 v+ J+ D7 L" O, X( C8 ?7 h) { 利润总额4 { K+ w1 t0 J% t, b
减：所得税
4 b& t6 H s( X2 [ 净利润
4 Y1 k: l7 S0 R* O ITEMS4 I$ f* c9 X; h0 J% I; I* Z
Sales2 o7 F5 {+ K$ Z) \0 x
Including：Export sales
- u" y$ n8 ~- X% E1 Q! s" E Less：Sales discounts and allowances" N$ ^2 w; m: B; l7 l: N# H
Net sales' U' l+ ^" b( `6 P4 Q& n
Less：Sales tax
2 [9 f; _$ E5 }6 Z Cost of sales! E; m' T* ~- V/ m A( L. M
Cost of sales4 e# ]" s0 X: U9 P' x" v2 `
Including：Cost of export sales, {: t: j, r4 l0 Y
Gross profit+ Q3 z8 J, x: E4 X% \- d* O
Less：Selling expense$ `* _- q, d$ G: M: S5 G9 o) v
General and administrative expense
6 X) e! o3 }0 P' \* b" [ Financial expense+ H% t& Y8 O9 j8 m
Including：Interest expense （ less interest income ）
$ W ?2 t, B9 _5 X( e" v Exchange loss （ less exchange gain ）
0 s. l9 c! Z; P& w+ P8 b2 b Income from main operation2 S- X, ^& x! ^# U# Z
Add：Income from other operations
, ~2 S3 T1 d1 X7 A2 H# r! l' i* ` Operating income
( M6 V/ R5 E+ n* _ Add：Investment income
4 V g% ]* ?. w% Z Non-operating income$ w1 @/ f$ ]/ w1 L. Y0 y- g
Less：Non-operating expense5 ?6 S- x% t M1 g- ~
Add：Adjustment to prior year\'s income and expense
3 {$ G' p, n1 i/ v$ S& I Income before tax
- L$ s0 [ T9 T' D/ o) T M7 \/ X Less：Income tax
( S- H4 C: T+ K$ U NET INCOME |
发表于 2012-8-16 09:04:37
