万武洋-一个基层翻译

翻译需要了解的基本财务知识和术语（3）

损益表（Income Statement）更多相关博文请登录http://blog.sina.com.cn/njots

项       目	Items
一、营业收入	Revenue
减：营业成本	minus: operating cost
营业税金及附加	Tax and surcharge
销售费用	cost of goods sold
管理费用	overheads
财务费用	Finance Expense
资产减值损失	loss from assets depreciation
加：公允价值变动收益（损失以“-”号表示）	plus: revenue from changes of fair value assets (loss indicated with -)
投资收益（损失以“-”号表示）	revenue from investment(loss indicated with -)
其中：对联营企业和合营企业投资收益	in which: revenue from joint venture and jointly operated enterprises
二、营业利润	Operating profits
加：营业外收入	plus: revenue other than operating activities
减：营业外支出	minus: expenditure paid for non-operating activities
其中：非流动资产处置损失	in which: loss resulted from disposal of non-current assets
三、利润总额	Total profits
减：所得税费用	minus: income tax
四、净利润	net profits
归属于母公司所有者的损益	profits and loss be assigned to shareholders of the parent company
少数股东损益	profits and loss for minor shareholders
五、每股收益：	earnings per share
（一）基本每股收益	basic earnings per share
（二）稀释每股收益	diluted earnings per share

njots 发布在 每日记事  |  发布时间: 04:01PM Jul 30, 2010  |  评论[0]