中英文中英文财务对财务对照表利照表利润润及利及利润润分配表分配表利润及利润分配表Income statement and profit appropriation一、主营业务收入Revenue减：主营业务成本Less：Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润(亏损以“-“填列)Gross Profit(-means loss)加：其他业务收入Add：Other operating income减：其他业务支出Less：Other operating expense减：营业费用Selling&Distribution expense管理费用G&A expense财务费用Finance expense三、营业利润(亏损以“-“填列)Profit from operation(-means loss)加：投资收益(亏损以“-“填列)Add：Investment income补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less：Non-operating expense四、利润总额(亏损总额以“-“填列)Profit before Tax减：所得税Less：Income tax少数股东损益Minority interest加：未确认投资损失Add：Unrealised investment losses五、净利润(净亏损以“-“填列)Net profit(-means loss)加：年初未分配利润Add：Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution(-means loss)减：提取法定盈余公积Less：Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfa re fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for ownersdistribution减：应付优先股股利Less：Appropriation of preference shares dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary shares dividend转作资本(或股本)的普通股股利Transfer from ordinary shares dividend to paid in capital八、未分配利润Retained profit after appropriation补充资料：Supplementary Information：1.出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments 2.自然灾害发生损失Losses from natural disaster 3.会计政策变更增加(或减少)利润总额Increase(decrease)in profit due to changes in accounting policies 4.会计估计变更增加(或减少)利润总额Increase(decrease)in profit due to changes in accounting estimates 5.债务重组损失Losses from debt restructuring MSN空间完美搬家到新浪博客！