英文会计报表

2006/7/25

英文会计报表

利润表 INCOME STATEMENT

项 目 ITEMS

产品销售收入 Sales of products

其中：出口产品销售收入 Including：Export sales

减：销售折扣与折让 Less：Sales discount and allowances 产品销售净额 Net sales of products

减：产品销售税金 Less：Sales tax

产品销售成本 Cost of sales

其中：出口产品销售成本 Including：Cost of export sales

产品销售毛利 Gross profit on sales

减：销售费用 Less：Selling expenses

管理费用 General and administrative expenses 财务费用 Financial expenses

其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome)

汇兑损失(减汇兑收益) Exchange losses(minus exchange gains) 产品销售利润 Profit on sales

加：其他业务利润

营业利润

加：投资收益

加：营业外收入 Add：profit from other operations Operating profit Add：Income on investment Add：Non-operating income

减：营业外支出 Less：Non-operating expenses

加：以前年度损益调整 Add：adjustment of loss and gain for previous years

利润总额 Total profit

减：所得税 Less：Income tax

净利润 Net profit

资产负债表 BALANCE SHEET

资 产 ASSETS

流动资产： CURRENT ASSETS

现金 Cash on hand

备用金 Pretty cash

银行存款 Cash in banks

有价证券 Marketable receivable

应收票据 Notes receivable

应收帐款 Accounts receivable