財(cái)務(wù)報(bào)表相關(guān)英語(yǔ)詞匯-資料下載頁(yè)
2025-04-07 01:29本頁(yè)面
【正文】 de: Profits for the year 外幣報(bào)表折算差額 Translation reserve 所有者(或股東)權(quán)益合計(jì) Total Equity 負(fù)債及所有者(或股東)權(quán)益合計(jì) Total Liability amp。 Equity 三、利潤(rùn)及利潤(rùn)分配表 Ine statement and profit appropriation 一、主營(yíng)業(yè)務(wù)收入 Revenue 減：主營(yíng)業(yè)務(wù)成本 Less: Cost of Sales 主營(yíng)業(yè)務(wù)稅金及附加 Sales Tax 二、主營(yíng)業(yè)務(wù)利潤(rùn)(虧損以“—”填列) Gross Profit ( means loss) 加：其他業(yè)務(wù)收入 Add: Other operating ine 減：其他業(yè)務(wù)支出 Less: Other operating expense 減：營(yíng)業(yè)費(fèi)用 Selling amp。 Distribution expense 管理費(fèi)用 Gamp。A expense 財(cái)務(wù)費(fèi)用 Finance expense 三、營(yíng)業(yè)利潤(rùn)(虧損以“—”填列) Profit from operation ( means loss) 加：投資收益(虧損以“—”填列) Add: Investment ine 補(bǔ)貼收入 Subsidy Ine 營(yíng)業(yè)外收入 Nonoperating ine 減：營(yíng)業(yè)外支出 Less: Nonoperating expense 四、利潤(rùn)總額(虧損總額以“—”填列) Profit before Tax 減：所得稅 Less: Ine tax 少數(shù)股東損益 Minority interest 加：未確認(rèn)投資損失 Add: Unrealised investment losses 五、凈利潤(rùn)(凈虧損以“—”填列) Net profit ( means loss) 加：年初未分配利潤(rùn) Add: Retained profits 其他轉(zhuǎn)入 Other transferin 六、可供分配的利潤(rùn) Profit available for distribution( means loss) 減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves 提取法定公益金 Appropriation of statutory welfare fund 提取職工獎(jiǎng)勵(lì)及福利基金 Appropriation of staff incentive and welfare fund 提取儲(chǔ)備基金 Appropriation of reserve fund 提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund 利潤(rùn)歸還投資 Capital redemption 七、可供投資者分配的利潤(rùn) Profit available for owners distribution 減：應(yīng)付優(yōu)先股股利 Less: Appropriation of preference shares dividend 提取任意盈余公積 Appropriation of discretionary surplus reserve 應(yīng)付普通股股利 Appropriation of ordinary shares dividend 轉(zhuǎn)作資本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital 八、未分配利潤(rùn) Retained profit after appropriation 補(bǔ)充資料： Supplementary Information: 1. 出售、處置部門(mén)或被投資單位收益 Gains on disposal of operating divisions or investments 2. 自然災(zāi)害發(fā)生損失 Losses from natural disaster 3. 會(huì)計(jì)政策變更增加(或減少)利潤(rùn)總額 Increase (decrease) in profit due to changes in accounting policies 4. 會(huì)計(jì)估計(jì)變更增加(或減少)利潤(rùn)總額 Increase (decrease) in profit due to changes in accounting estimates 5. 債務(wù)重組損失 Losses from debt restructuring316815 / 15
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