利润表是反映企业在一定会计期间的经营成果的报表。

下面提供主要项目中英文对照：

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 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