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中英文損益表對照

2007-11-15 17:00:52不詳字體:

項  目     
                   
  產(chǎn)品銷售收入  
                  
    其中:出口產(chǎn)品銷售收入  
      
  減:銷售折扣與折讓      
          
  產(chǎn)品銷售凈額   
                
  減:產(chǎn)品銷售稅金  
              
      產(chǎn)品銷售成本  
                    
      其中:出口產(chǎn)品銷售成本   
         
  產(chǎn)品銷售毛利 
                   
  減:銷售費(fèi)用  
                  
      管理費(fèi)用   
                       
      財務(wù)費(fèi)用   
                       
      其中:利息支出(減利息收入)   
                 
匯兌損失(減匯兌收益)     
                
產(chǎn)品銷售利潤    
                
  加:其他業(yè)務(wù)利潤 
               
  營業(yè)利潤  
                      
  加:投資收益   
                 
      營業(yè)外收入 
                      
  減:營業(yè)外支出 
                 
  加:以前年度損益調(diào)整  
          
  利潤總額     
                   
  減:所得稅  
                    
  凈利潤                             

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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