|
利潤表 | |||
|
Income Statement | |||
| 編制單位： 年 月 | |||
| Prepared by: Month: year: | Monetary unit: RMB yuan | ||
| 項(xiàng)目 | 行次 | 本月數(shù) | 本年累計(jì)數(shù) |
| Item | Line No ． | Current month | Current year cumulative |
| 一、主營業(yè)務(wù)收 | 1 | ||
| Ⅰ ． Revenue from main operations | |||
| 減：主營業(yè)各成本 | 4 | ||
| Less ： Cost of main operations | |||
| 主營業(yè)務(wù)稅金及附加 | 5 | ||
| Taxes and surcharge for main operations | |||
| 二、主營業(yè)務(wù)利潤 ( 虧損以“ - ”號(hào)填列 ) | 10 | ||
| Ⅱ． Profit/Loss from main operations | |||
| 加：其他業(yè)務(wù)利潤 ( 虧損以“ - ”號(hào)填列 ) | 11 | ||
| Add ： Profit/Loss from other operations | |||
| 減：營業(yè)費(fèi)用 | 14 | ||
| Less ： Operating expenses | |||
| 管理費(fèi)用 | 15 | ||
| General and administrative expenses | |||
| 財(cái)務(wù)費(fèi)用 | 16 | ||
| Financial expenses | |||
| 三、營業(yè)利潤 (( 虧損以“ - ”號(hào)填列 ) | 18 | ||
| Ⅲ． Operating profit/loss | |||
| 加：投資收益 ( 虧損以“ - ”號(hào)填列 ) | 19 | ||
| Add ： Investment income/losses | |||
| 補(bǔ)貼收入 | 22 | ||
| Revenue from subsidies | |||
| 營業(yè)外收入 | 23 | ||
| Non-operating revenue | |||
| 減：營業(yè)外支出 | 25 | ||
| Less ： Non-operating expenditures | |||
| 四、利潤總額 ( 虧損以“ - ”號(hào)填列 ) | 27 | ||
| Ⅳ． Income/Loss before tax | |||
| 減：所得稅 | 28 | ||
| Less ： Income tax | |||
| 五、凈利潤 ( 虧損以“ - ”號(hào)填列 ) | 30 | ||
| V ． Net income/loss | |||
| 補(bǔ)充資料 Supplementary information: | |||
| 項(xiàng)目 | 本年累計(jì)數(shù) | 上年實(shí)際數(shù) | |
| Item | Current year cumulative | Prior year actual | |
| 1． 出售、處置部門或被投資單位所得收益 | |||
| Gain on sale and disposal of a department or an invested enterprise | |||
| 2 ．自然災(zāi)害發(fā)生的損失 | |||
| Losses arising from natural disasters | |||
| 3. 會(huì)計(jì)政策變更增加 ( 或減少 ) 利潤總額 | |||
| Increase ／ decrease in income before tax due to a change in accounting policy | |||
| 4. 會(huì)計(jì)估計(jì)變更增加 ( 或減少 ) 利潤總額 | |||
| Increase/decrease in income before tax due to a change in accounting estimate | |||
| 5 ．債務(wù)重組損失 | |||
| Losses arising from debt restructurings | |||
| 6 ．其他 | |||
| Others | |||
推薦：2008年注冊(cè)會(huì)計(jì)師英語資料-會(huì)計(jì)科目名稱和編號(hào)
| 北京 | 天津 | 上海 | 江蘇 | 山東 |
| 安徽 | 浙江 | 江西 | 福建 | 深圳 |
| 廣東 | 河北 | 湖南 | 廣西 | 河南 |
| 海南 | 湖北 | 四川 | 重慶 | 云南 |
| 貴州 | 西藏 | 新疆 | 陜西 | 山西 |
| 寧夏 | 甘肅 | 青海 | 遼寧 | 吉林 |
| 黑龍江 | 內(nèi)蒙古 |
