【正文】 驟收入表)An ine statement that contains one or more subtotals that highlight significant relationships. profit (gross margin) （毛利）The excess of sales revenue over the cost of the inventory that was sold. ine (operating profit) （營業(yè)收入）Gross profit less all operating expenses.7. （收益能力）The ability of a pany to provide investors with a particular rate of return on their investment. profit percentage (gross margin percentage) （毛利率）Gross profit divided by sales.Gross profit percentage=Gross profit / Sales on sales ratio （銷售收益率）Net ine divided by sales, on stockholders’ equity ratio （股東權(quán)益收益率）Net ine divided by invested capital (measured by average stockholder’s equity8. 新會計準則英漢對照目錄Effective 2007 for Listed Companies 1. 企業(yè)會計準則－－－－－－－－基本準則（Accounting Standard for Business Enterprises Basic Standard） 2. 企業(yè)會計準則第1 號－－－－－－－－存貨 （Accounting Standard for Business Enterprises No. 1 Inventories）3. 企業(yè)會計準則第2 號－－－－－－－－長期股權(quán)投資 br/（Accounting Standard for Business Enterprises No. 2 Longterm equity investments） 4. 企業(yè)會計準則第3 號－－－－－－－－投資性房地產(chǎn) （Accounting Standard for Business Enterprises No. 3 Investment properties） 5. 企業(yè)會計準則第4 號－－－－－－－－固定資產(chǎn) br/（Accounting Standard for Business Enterprises No. 4 Fixed assets） br/6. 企業(yè)會計準則第5 號－－－－－－－－生物資產(chǎn) br/（Accounting Standard for Business Enterprises No. 5 Biological assets） br/7. 企業(yè)會計準則第6 號－－－－－－－－無形資產(chǎn) br/（Accounting Standard for Business Enterprises No. 6 Intangible assets） br/8. 企業(yè)會計準則第7 號－－－－－－－－非貨幣性資產(chǎn):) br/（Accounting Standard for Business Enterprises No. 7 Exchange of nonmonetary assets） br/9. 企業(yè)會計準則第8 號－－－－－－－－資產(chǎn)減值 br/（Accounting Standard for Business Enterprises No. 8 Impairment of assets） br/10. 企業(yè)會計準則第9 號－－－－－－－－職工薪酬 br/（Accounting Standard for Business Enterprises No. 9 – Employee pensation ） br/11. 企業(yè)會計準則第10 號－－－－－－－－企業(yè)年金基金 br/（Accounting Standard for Business Enterprises No. 10 Enterprise annuity fund） br/12. 企業(yè)會計準則第11 號－－－－－－－－股份支付 br/（Accounting Standard for Business Enterprises No. 11 Sharebased payment） br/13. 企業(yè)會計準則第12 號－－－－－－－－債務重組 br/（Accounting Standard for Business Enterprises No. 12 Debt restructurings） br/14. 企業(yè)會計準則第13 號－－－－－－－－或有事項 br/（Accounting Standard for Business Enterprises No. 13 Contingencies） br/15. 企業(yè)會計準則第14 號－－－－－－－－收入 br/（Accounting Standard for Business Enterprises No. 14 Revenue） br/16. 企業(yè)會計準則第15 號－－－－－－－－建造合同 br/（Accounting Standard for Business Enterprises No. 15 Construction contracts） br/17. 企業(yè)會計準則第16 號－－－－－－－－政府補助 br/（Accounting Standard for Business Enterprises No. 16 Government grants） br/18. 企業(yè)會計準則第17 號－－－－－－－－借款費用 br/（Accounting Standard for Business Enterprises No. 17 Borrowing costs） br/19. 企業(yè)會計準則第18 號－－－－－－－－所得稅 br/（Accounting Standard for Business Enterprises No. 18 Ine taxes） br/20. 企業(yè)會計準則第19 號－－－－－－－－外幣折算 br/（Accounting Standard for Business Enterprises No. 19 Foreign currency translation） br/21. 企業(yè)會計準則第20 號－－－－－－－－企業(yè)合并 br/（Accounting Standard for Business Enterprises No. 20 Business Combinations） br/22. 企業(yè)會計準則第21 號－－－－－－－－租賃 br/（Accounting Standard for Business Enterprises No. 21 Leases） br/23. 企業(yè)會計準則第22 號－－－－－－－－金融工具確認和計量 br/（Accounting Standard for Business Enterprises No. 22 Recognition and measurement of br/f