一、营业收入Revenue

  减:营业成本Cost of sales

  营业税金及附加Oparating tax

  销售费用Sales expense

  管理费用Adminstrative expense

  财务费用Financial expense

  资产减值损失Loss of impairment of assets

  加:公允价值变动收益(损失以“-”号填列)Add:Changes of fair value of assets

  投资收益(损失以“-”号填列)Investment income

  其中:对联营企业和合营企业的投资收益Include:income from associates
 

  二、营业利润(亏损以“-”号填列)oparating profit

  加:营业外收入Add:income from non-oparating activites

  减:营业外支出Less:expense from non-oparating activites

  其中:非流动资产处置损失Include:loss on disposal of non-current assets
 

  三、利润总额(亏损总额以“-”号填列)profit

  减:所得税费用Less:income tax
 

  四、净利润(净亏损以“-”号填列)Net profit
 

  五、每股收益:Earning per share

  (一)基本每股收益Basic earning per share

  (二)稀释每股收益Dilute earning per share