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        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:銷售費用
              管理費用
              財務(wù)費用
              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