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中英文损益表

分类: 外贸英语 
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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