一、營(yíng)業(yè)收入Revenue

　　減：營(yíng)業(yè)成本Cost of sales

　　營(yíng)業(yè)稅金及附加Oparating tax

　　銷(xiāo)售費(fèi)用Sales expense

　　管理費(fèi)用Adminstrative expense

　　財(cái)務(wù)費(fèi)用Financial expense

　　資產(chǎn)減值損失Loss of impairment of assets

　　加：公允價(jià)值變動(dòng)收益（損失以“-”號(hào)填列）Add:Changes of fair value of assets

　　投資收益（損失以“-”號(hào)填列）Investment income

　　其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投資收益Include:income from associates
 

　　二、營(yíng)業(yè)利潤(rùn)（虧損以“-”號(hào)填列）oparating profit

　　加：營(yíng)業(yè)外收入Add:income from non-oparating activites

　　減：營(yíng)業(yè)外支出Less:expense from non-oparating activites

　　其中：非流動(dòng)資產(chǎn)處置損失Include:loss on disposal of non-current assets
 

　　三、利潤(rùn)總額（虧損總額以“-”號(hào)填列）profit

　　減：所得稅費(fèi)用Less:income tax
 

　　四、凈利潤(rùn)（凈虧損以“-”號(hào)填列）Net profit
 

　　五、每股收益：Earning per share

　?。ㄒ唬┗久抗墒找鍮asic earning per share

　?。ǘ┫♂屆抗墒找鍰ilute earning per share