項(xiàng)  目     
                   
  產(chǎn)品銷售收入  
                  
    其中：出口產(chǎn)品銷售收入  
      
  減：銷售折扣與折讓      
          
  產(chǎn)品銷售凈額   
                
  減：產(chǎn)品銷售稅金  
              
      產(chǎn)品銷售成本  
                    
      其中：出口產(chǎn)品銷售成本   
         
  產(chǎn)品銷售毛利 
                   
  減：銷售費(fèi)用  
                  
      管理費(fèi)用   
                       
      財(cái)務(wù)費(fèi)用   
                       
      其中：利息支出(減利息收入)   
                 
匯兌損失(減匯兌收益)     
                
產(chǎn)品銷售利潤(rùn)    
                
  加：其他業(yè)務(wù)利潤(rùn) 
               
  營(yíng)業(yè)利潤(rùn)  
                      
  加：投資收益   
                 
      營(yíng)業(yè)外收入 
                      
  減：營(yíng)業(yè)外支出 
                 
  加：以前年度損益調(diào)整  
          
  利潤(rùn)總額     
                   
  減：所得稅  
                    
  凈利潤(rùn)                             

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