利潤表中英文對照版

一、主營業(yè)務(wù)收入Revenue

減：主營業(yè)務(wù)成本Less:CostofSales

主營業(yè)務(wù)稅金及附加SalesTax

二、主營業(yè)務(wù)利潤(虧損以“—”填列)GrossProfit(-meansloss)

加：其他業(yè)務(wù)收入Add:Otheroperatingincome

減：其他業(yè)務(wù)支出Less:Otheroperatingexpense

減：營業(yè)費(fèi)用Selling&Distributionexpense

管理費(fèi)用G&Aexpense

財(cái)務(wù)費(fèi)用Financeexpense

三、營業(yè)利潤(虧損以“—”填列)Profitfromoperation(-meansloss)

加：投資收益(虧損以“—”填列)Add:Investmentincome

補(bǔ)貼收入SubsidyIncome

營業(yè)外收入Non-operatingincome

減：營業(yè)外支出Less:Non-operatingexpense

四、利潤總額(虧損總額以“—”填列)ProfitbeforeTax

減：所得稅Less:Incometax

少數(shù)股東損益Minorityinterest

加：未確認(rèn)投資損失Add:Unrealisedinvestmentlosses

五、凈利潤(凈虧損以“—”填列)Netprofit(-meansloss)

加：年初未分配利潤Add:Retainedprofits

其他轉(zhuǎn)入Othertransfer-in

六、可供分配的利潤Profitavailablefordistribution(-meansloss)

減：提取法定盈余公積Less:Appropriationofstatutorysurplusreserves

提取法定公益金Appropriationofstatutorywelfarefund

提取職工獎勵及福利基金Appropriationofstaffincentiveandwelfarefund

提取儲備基金Appropriationofreservefund

提取企業(yè)發(fā)展基金Appropriationofenterpriseexpansionfund

利潤歸還投資Capitalredemption

七、可供投資者分配的利潤Profitavailableforownersdistribution

減：應(yīng)付優(yōu)先股股利Less:Appropriationofpreferencesharesdividend

提取任意盈余公積Appropriationofdiscretionarysurplusreserve

應(yīng)付普通股股利Appropriationofordinarysharesdividend

轉(zhuǎn)作資本(或股本)的普通股股利Transferfromordinarysharesdividendtopaidincapital

八、未分配利潤Retainedprofitafterappropriation

補(bǔ)充資料：SupplementaryInformation:

1.出售、處置部門或被投資單位收益Gainsondisposalofoperatingdivisionsorinvestments

2.自然災(zāi)害發(fā)生損失Lossesfromnaturaldisaster

3.會計(jì)政策變更增加(或減少)利潤總額Increase(decrease)inprofitduetochangesinaccountingpolicies

4.會計(jì)估計(jì)變更增加(或減少)利潤總額Increase(decrease)inprofitduetochangesinaccountingestimates

5.債務(wù)重組損失Lossesfromdebtrestructuring