2012年自考金融英语FECT综合：中英文损益表
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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