中英文财务对照表の利润及利润分配表.doc

中英文财务对照表の利润及利润分配表
e statement and profit appropriation
一、主营业务收入Revenue
减:主营业务成本Less:Cost of Sales
主营业务税金及附加Sales Tax
二、主营业务利润(亏损以"-"填列)Gross Profit(-means loss)
加:其他业务收入Add:Other operating e
减:其他业务支出Less:Other operating expense
减:营业费用Selling&Distribution expense
管理费用G&A expense
财务费用Finance expense
三、营业利润(亏损以"-"填列)Profit from operation(-means loss)
加:投资收益(亏损以"-"填列)Add:Investment e
补贴收入Subsidy e
营业外收入Non-operating e
减:营业外支出Less:Non-operating expense
四、利润总额(亏损总额以"-"填列)Profit before Tax
减:所得税Less:e tax
少数股东损益Minority interest
加:未确认投资损失Add:Unrealised investment losses
五、净利润(净亏损以"-" profit(-means loss)
加:年初未分配利润Add:Retained profits
其他转入Other transfer-in
六、可供分配的利润Profit available for distribution(-means loss)
减:提取法定盈余公积Less:Appropriation of statutory surplus reserves
提取法定公益金Appropriation of statutory welfare fund
提取职工奖励及福利基金Appropriation of staff incentive and welfa re fund
提取储备基金Appropriation of reserve fund
提取企业发展基金Appropriation of enterprise expansion fund
利润归还投资Capital redemption
七、可供投资者分配的利润Profit available for owners'distribution
减:应付优先股股利Less:Appropriation of preference share's dividend
提取任意盈余公积Appropriation of discretionary surplus reserve
应付普通股股利Appropriation