产品销售收入
2 R) k) v3 b# o9 Q0 W* l+ a 其中：出口产品销售收入6 T8 c- v1 a; s7 {
减：销售折扣与折让 R" l8 L2 ?8 d0 p" i
产品销售净额" Z- o1 m k/ Z# ?: ]
减：产品销售税金
& r! D+ R/ _' O: e2 D 产品销售成本
( P4 ~* m3 @+ K/ K: @ 其中：出口产品销售成本- @+ h' q3 `: j! v* m5 Y. m
产品销售毛利
% N( x/ \7 k3 v% s ]+ v 减：销售费用) z5 X/ b6 j7 Q. v- f+ v
管理费用
" t. m- S& Y6 M# P 财务费用- R5 e( R. J1 C4 x
其中：利息支出（减利息收入）
& j" h! n& K+ ]! A/ B3 h2 j6 t) E- { 汇兑损失（减汇兑收益）
' O& e+ h3 W$ b; J9 F8 c, A 产品销售利润
! K! W- {1 \0 q$ p6 g. ^ 加：其他业务利润
( @. w! ?, A8 D6 O 营业利润; m6 K9 M$ c$ y* q" r/ z
加：投资收益0 q$ [4 A, u6 m! y7 T, y3 u
营业外收入
9 q2 g& }! W# w" p; ^7 y 减：营业外支出
7 L# M9 {% o/ ?5 O 加：以前年度损益调整$ b7 t' H9 A# e! f
利润总额* [6 U. V2 a2 U" b2 l5 {' @# G B
减：所得税. j# {. F2 s) h5 A
净利润 ; f4 K$ b& f. o; Y% V$ d
ITEMS
+ L: k" l% Q7 U6 f6 T Sales& M M# P; s# x8 |
Including：Export sales' `0 D; @" Z- r& n0 H& G
Less：Sales discounts and allowances
" ? Z0 f9 m; U/ L. |6 x9 \0 k Net sales
, h* k- j, F1 \ Less：Sales tax
1 e/ A9 h! j$ d2 U) r+ M p Cost of sales* s9 J" U# `6 @* M; u* o7 S
Cost of sales9 M9 u9 ]+ N# |! U- A6 g: c
Including：Cost of export sales* D, T& E6 ^( N- o# J& D; k' T
Gross profit8 m( j Z3 s! x
Less：Selling expense
0 j! v ]. U) G: ~) g& w; K0 v; U General and administrative expense& N; f+ \4 Y9 h1 U/ Z8 _6 {
Financial expense- J2 f- s! T8 C: {8 }; w- r9 B3 z
Including：Interest expense （ less interest income ）
3 X! }8 N6 b# w/ ^0 H h X l9 M Exchange loss （ less exchange gain ）
8 S* x/ ~6 b5 q) h1 I2 _ Income from main operation5 @ a1 A, K' ~$ C
Add：Income from other operations
% I0 R' R3 u; ] Operating income9 ~/ ]) k x- E6 Q5 r
Add：Investment income4 Z! t! n* j' m- P7 n) p
Non-operating income" r) |1 d2 T8 ?5 _* C! B) Q3 S4 r3 p
Less：Non-operating expense( J, k( ]9 b9 T. ]: f+ v" s4 _
Add：Adjustment to prior year\'s income and expense N' j# {# H& u6 v
Income before tax
6 K5 e! r) B; D& s Less：Income tax$ m/ R2 K: L' S# ]* |
NET INCOME |
发表于 2012-8-16 09:04:37
