金融英語其他輔導(dǎo):中英文損益表

字號:

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(cái)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