利润表 INCOME STATEMENT
项 目 ITEMS
产品销售收入 Sales of products
其中：出口产品销售收入 Including：Export sales
减：销售折扣与折让 Less：Sales discount and allowances
产品销售净额 Net sales of products
减：产品销售税金 Less：Sales tax
产品销售成本 Cost of Goods Sales
其中：出口产品销售成本 Including：Cost of export sales
产品销售毛利 Gross profit on sales
减：销售费用 Less：Selling expenses
管理费用 General and administrative expenses
财务费用 Financial expenses
其中：利息支出(减利息收入) Including：Interest expenses (minus interest income)
汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)
产品销售利润 Profit on sales
加：其他业务利润 Add：profit from other operations
营业利润 Operating profit
加：投资收益 Add：Income on investment
加：营业外收入 Add：Non-operating income
减：营业外支出 Less：Non-operating expenses
加：以前年度损益调整 Add：adjustment of loss and gain for previous years
利润总额 Total profit
减：所得税 Less：Income tax
净利润 Net profit
来自 “ ITPUB博客 ” ，链接：https://blog.itpub.net/554557/viewspace-470376/ ，如需转载，请注明出处，否则将追究法律责任。
