损益表中英文对照.docVIP

中英文损益表对照 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