[财务报告.pptVIP

三、利润表的编制 大部分项目可根据对应的损益类科目发生额填列 营业税金及附加、期间费用、资产减值损失、公允价值变动损益、投资收益、营业外收入、营业外支出、所得税费用 营业收入 主营业务收入＋其他业务收入 营业成本 主营业务成本＋其他业务成本 每股收益 基本每股收益＝属于普通股的净利润／发行在外普通股加权平均数 稀释每股收益：调整上述两个项目后计算 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 第四节 所有者权益变动表 一、所有者权益变动表概述 二、所有者权益变动表的结构 三、所有者权益变动表的编制 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 一、所有者权益变动表概述 概念： 是反映企业构成所有者权益的各个组成部分在一定期间内增减变动情况的报表。（只有年报提供） 性质 动态报表，反映一定期间内所有者权益变动情况。 编制的基础 综合损益观、资本保全为前提 作用和意义 架起了资产负债表年初数与期末数的桥梁。 有利于信息使用者详细了结所有者权益的变动情况，比利润分配表的信息更全面。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 二、所有者权益变动表的结构 主要内容可以分为四个部分： 当期损益 直接计入所有者权益的利得和损失 与所有者(或股东，下同)的资本交易导致的所有者权益的变动 所有者权益项目的内部结构变化 从时间上来看 涉及本年和上年数据，是一张比较会计报表。 格式 棋盘式结构 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 三、所有者权益变动表的编制 1.上年年末余额 本年金额：可以根据去年报表取得 上年金额：可以根据前年报表取得 2.会计政策变更、前