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中英文财务报表对照 （2）

Date:2009-3-24



三、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 welfare 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 owners' distribution
减：应付优先股股利    Less: Appropriation of preference share's dividend
提取任意盈余公积    Appropriation of discretionary surplus reserve
应付普通股股利    Appropriation of ordinary share's dividend
转作资本（或股本）的普通股股利    Transfer from ordinary share's 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
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