f117a 发表于 2007-9-23 23:22:15

中英文损益表

项 目
   产品销售收入
    其中:出口产品销售收入
   减:销售折扣与折让
   产品销售净额
   减:产品销售税金
     产品销售成本
     其中:出口产品销售成本
   产品销售毛利
   减:销售费用
     管理费用
     财务费用
     其中:利息支出(减利息收入)
  汇兑损失(减汇兑收益)
  产品销售利润
   加:其他业务利润
   营业利润
   加:投资收益
   营业外收入
   减:营业外支出
   加:以前年度损益调整
   利润总额
   减:所得税
   净利润

  ITEMS
  Sales
  Including:Export sales
  Less:Sales discounts and allowances
  Net sales
  Less:Sales tax
  Cost of sales
  Cost of sales
  Including:Cost of export sales
  Gross profit
  Less:Selling expense
  General and administrative expense
  Financial expense
  Including:Interest expense ( less interest income )
  Exchange loss ( less exchange gain )
  Income from main operation
  Add:Income from other operations
  Operating income
  Add:Investment income
  Non-operating income
  Less:Non-operating expense
  Add:Adjustment to prior year\\'s income and expense
  Income before tax
  Less:Income tax
  NET INCOME
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