金蝶软件利润表公式编制
K3报表编制之利润表篇——摘自金蝶公司

K/3报表编制之利润表篇本文概述●本文档以K/3V11.0.1为编写基础,适用于K/3V10.2之后的版本。
●本文主要介绍了三大财务报表之一的利润表的新建编制流程,旨在帮助用户完成企业利润表表的编制工作,并且取到账套中正确的数据。
●关键字:新建利润表编制板本信息●2009年8月4日V1.0 编写人:王玉板权信息●本文件使用须知著作权人保留本文件的内容的解释权,并且仅将本文件内容提供给阁下个人使用。
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著作权声明著作权所有2009 金蝶软件(中国)有限公司所有权利均予保留目录1 利润表与系统报表简介 (4)2 初次新建利润表的编制流程 (4)2.1 选择模板,另存报表 (5)2.2 调整报表不匹配科目 (6)2.3 保存报表,报表重算 (7)2.4 利润表上期金额的填列方法 (8)2.4.1 方法一 (8)2.4.2 方法二 (9)3 旧准则下利润表的编制 (10)4 利润表取数 (11)5 自定义报表公式 (12)6 结束语 (18)1利润表与系统报表简介利润表是反映企业在一定会计期间的经营成果的会计报表。
主要反映企业企业经营业绩的主要来源和构成,有助于使用者判断净利润的质量及其风险,有助于使用者预测净利润的持续性,从而作出正确的决策。
金蝶软件报表公式定义

资产负债表:货币资金年初数=ACCT("1001:1012","","NC","",0,1,1)货币资金期末数=ACCT("1001:1012","","Y","",0,0,0)交易性金融资产年初数=ACCT("1101","","NC","",0,1,1)交易性金融资产期末数=ACCT("1101","","Y","",0,0,0)应收账款年初数=ACCT("1122","","JC","",0,1,1)-ACCT("1231","","NC","",0,1,1)+ACCT("220 3","","JC","",0,1,1)应收账款期末数=ACCT("1122","","JY","",0,0,0)-ACCT("1231","","Y","",0,0,0)+ACCT("2203 ","","JY","",0,0,0)预付款项年初数=ACCT("1123","","JC","",0,1,1)+ACCT("2202","","JC","",0,1,1)预付款项期末数=ACCT("1123","","JY","",0,0,0)+ACCT("2202","","JY","",0,0,0)持有至到期投资年初数=ACCT("1501","","NC","",0,1,1)-ACCT("1502","","NC","",0,1,1)持有至到期投资期末数=ACCT("1501","","Y","",0,0,0)-ACCT("1502","","Y","",0,0,0)长期应收款年初数=ACCT("1531","","NC","",0,1,1)-ACCT("1532","","NC","",0,1,1)长期应收款期末数=ACCT("1531","","Y","",0,0,0)-ACCT("1532","","Y","",0,0,0)长期股权投资年初数=ACCT("1511","","NC","",0,1,1)-ACCT("1512","","NC","",0,1,1)长期股权投资期末数==ACCT("1511","","Y","",0,0,0)-ACCT("1512","","Y","",0,0,0)固定资产年初据=ACCT("1601","","NC","",0,1,1)-ACCT("1602","","NC","",0,1,1)-ACCT("16 03","","NC","",0,1,1)固定资产期末据=ACCT("1601","","Y","",0,0,0)-ACCT("1602","","Y","",0,0,0)-ACCT("1603", "","Y","",0,0,0)无形资产年初数=ACCT("1701","","NC","",0,1,1)-ACCT("1702","","NC","",0,1,1)-ACCT("17 03","","NC","",0,1,1)无形资产期末数=ACCT("1701","","Y","",0,0,0)-ACCT("1702","","Y","",0,0,0)-ACCT("1703", "","Y","",0,0,0)应付账款年初数=ACCT("2202","","DC","",0,1,1)+ACCT("1123","","DC","",0,1,1)应付账款期末数=ACCT("2202","","DY","",0,0,0)+ACCT("1123","","DY","",0,0,0)预收款项年初=ACCT("2203","","DC","",0,1,1)+ACCT("1122","","DC","",0,1,1)预收款项期末=ACCT("2203","","DY","",0,0,0)+ACCT("1122","","DY","",0,0,0)长期应付款年初数=ACCT("2701","","NC","",0,1,1)-ACCT("2702","","NC","",0,1,1)长期应付款期末数=ACCT("2701","","Y","",0,0,0)-ACCT("2702","","Y","",0,0,0)所有者权益年初数=SUM(I30:I31)-I32+I33+I34所有者权益期末数=SUM(H30:H31)-H32+H33+H34未分配利润=ACCT("4104","","NC","",0,1,1)+ACCT("4103","","NC","",0,1,1)未分配利润期末数=ACCT("4104","","y","",0,0,0)+ACCT("4103","","y","",0,0,0)+ACCT("6001" ,"","y","",0,0,0)+ACCT("6051","","y","",0,0,0)-ACCT("6401","","y","",0,0,0 )-ACCT("6402","","y","",0,0,0)-ACCT("6403","","y","",0,0,0)-ACCT("6601", "","y","",0,0,0)-ACCT("6602","","y","",0,0,0)-ACCT("6603","","y","",0,0,0) -ACCT("6701","","y","",0,0,0)+ACCT("6101","","y","",0,0,0)+ACCT("6111" ,"","y","",0,0,0)+ACCT("6301","","y","",0,0,0)-ACCT("6711","","y","",0,0,0 )-ACCT("6801","","y","",0,0,0)存货年初数=ACCT("1401:1406","","NC","",0,1,1)-ACCT("1471","","NC","",0,1,1)+ACC T("5001","","NC","",0,1,1)+ACCT("1408","","NC","",0,1,1)+ACCT("1411","","NC","",0,1,1)-ACCT("1407","","NC","",0,1,1)存货期末数==ACCT("1401:1406","","Y","",0,0,0)-ACCT("1471","","Y","",0,0,0)+ACCT(" 5001","","Y","",0,0,0)+ACCT("1408","","Y","",0,0,0)+ACCT("1411","","Y"," ",0,0,0)-ACCT("1407","","Y","",0,0,0)利润表营业收入上期数==ACCT("6001","","SL","",-1.0,0,0)+ACCT("6051","","SL","",-1.0,0,0)营业收入本期数=ACCT("6001","","SL","",0,0,0)+ACCT("6051","","SL","",0,0,0)营业成本上期数=ACCT("6401","","SL","",-1.0,0,0)+ACCT("6402","","SL","",-1.0,0,0)营业成本本期数=ACCT("6401","","SL","",0,0,0)+ACCT("6402","","SL","",0,0,0)营业税金及附加上期数=ACCT("6403","","SL","",-1.0,0,0)营业税金及附加本期数= =ACCT("6403","","SL","",0,0,0)销售费用上期=ACCT("6601","","SL","",-1.0,0,0)销售费用本期=ACCT("6601","","SL","",0,0,0)管理费用上期数=ACCT("6602","","SL","",-1.0,0,0)管理费用本期数=ACCT("6602","","SL","",0,0,0)财务费用上期=ACCT("6603","","SL","",-1.0,0,0)精选文库财务费用本期=ACCT("6603","","SL","",0,0,0)资产减值损失=ACCT("6701","","SL","",-1.0,0,0)资产减值损失==ACCT("6701","","SL","",0,0,0)公允价值变动收益=ACCT("6101","","SL","",-1.0,0,0)公允价值变动收益=ACCT("6101","","SL","",0,0,0)投资收益=ACCT("6111","","SL","",-1.0,0,0)投资收益=ACCT("6111","","SL","",0,0,0)营业利润=E4-E5-E6-E7-E8-E9-E10+E11+E12营业利润=D4-D5-D6-D7-D8-D9-D10+D11+D12营业外收入=ACCT("6301","","SL","",-1.0,0,0)营业外收入=ACCT("6301","","SL","",0,0,0)营业外支出=ACCT("6711","","SL","",-1.0,0,0)营业外支出=ACCT("6711","","SL","",0,0,0)利润总额=E14+E15-E16利润总额=D14+D15-D16所得税费用=ACCT("6801","","SL","",-1.0,0,0)所得税费用=ACCT("6801","","SL","",0,0,0)。
金蝶账务软件报表函数取数公式

金蝶账务软件报表函数取数公式取数公式类型说明数据项说明必填项(是/否)ACCT总账科目取数公式。
是ACCTGROUP集团账套科目取数公式。
是A V G求平均数取数公式。
是COMPUTERTIME返回计算机当前日期。
是COUNT统计数量取数公式,计算所有非空格单元格的个是数。
CS_REF_F返回指定制作日期的合并报表,指定表页、指定是单元的值。
CURRENCYRATE集团汇率取数公式。
是DATE返回计算机当前日期。
是DATEDIFF求指定日期参数2与参数1之间的天数差。
是ITEMINFO返回指定核算项目的属性值。
是KEYWORD取表页的关键字的取数公式。
是MAX求最大值取数公式。
是MIN求最小值取数公式。
是PAGENAME取表页名称取数公式。
是PAGENO返回当前表页的值。
是REF返回指定表页、指定单元格的值。
是REF_F 返回指定账套、指定报表、指定表页、指定单元是格的值。
RPRDATA 返回指定格式的当前报表日期。
是RPTQUARTER季度取数公式。
是RPTSHEETDATE获取当前报表指定表页的开始日期或结束日期,是并以指定日期格式返回。
SUM求和取数公式。
是SYSINFO返回指定关键字的系统信息。
是常用取数公式定义举例(1) ACCT取数公式定义选择〖插入〗—>〖函数〗,系统将所有的报表取数公式列出,选择“金蝶报表函数”中的ACCT取数公式,双击鼠标左键,系统将弹出定义公式的界面,如下图所示:在进行ACCT取数公式中需要设置以下的一些参数:1、科目:首次使用可采用向导自动生成科目与核算项目参数,在科目录入框内单击F7显示如下:生成的公式描述如下:科目公式=“科目代码1:科目代码2|项目类别|项目代码1:项目代码2|项目类别|项目代码1:项目代码2”下面针对公式中“”内的内容进行说明:“”中的内容用于存放用户所选择的科目和核算项目代码。
公式中的科目代码,项目类别和项目代码,在字符“|”和“:”的分隔下可以进行20种组合,得到不同范围的科目和核算项目。
金蝶软件利润表公式编制

项目本期金额(公式)一、营业收入ACCT("6001","SY","",0,0,0,"")+A CCT("6051","SY","",0,0,0,"")减:营业成本ACCT("6401","SY","",0,0,0,"")+A CCT("6402","SY","",0,0,0,"")营业税金及附加ACCT("6403","SY","",0,0,0,"")销售费用ACCT("6601","SY","",0,0,0,"") 管理费用ACCT("6602","SY","",0,0,0,"") 财务费用ACCT("6603","SY","",0,0,0,"") 资产减值损失ACCT("6701","SY","",0,0,0,"")加:公允价值变动收益(损失以“-”号填列)ACCT("6101","SY","",0,0,0,"")投资收益(损失以“-”号填列)ACCT("6111","SY","",0,0,0,"") 其中:对联营企业和合营企业的投资收益二、营业利润(亏损以“-”号填列)B2-SUM(B3:B8)+B9+B10加:营业外收入ACCT("6301","SY","",0,0,0,"") 减:营业外支出ACCT("6711","SY","",0,0,0,"") 其中:非流动资产处置损失三、利润总额(亏损总额以“-”号填列)B12+B13-B14减:所得税费用ACCT("6801","SY","",0,0,0,"")四、净利润(净亏损以“-”号填列)B16-B17五、每股收益:(一)基本每股收益(二)稀释每股收益利润表。
金碟财务软件:表结法下资产负债表未分配利润项目公式设置【会计实务操作教程】

选中【期末余额】,单击【填入公式】;
6、在【公式】下方显示的未分配利润科目取数公式后面键入“+”; 7、单击【表间取数】页签,在【报表名称】处单击选中【利润表】, 在【单元名称】处键入利润表中净利润对应的本年累计数的单元格名 称,即步骤 1 中记录的单元格名称; 8、单击【填入公式】,再单击【确定】,返回资产负债表窗口,并单击
公式栏前的“√”保存设置。
会计是一门很基础的学科,无论你是企业老板还是投资者,无论你是 税务局还是银行,任何涉及到资金决策的部门都至少要懂得些会计知 识。而我们作为专业人员不仅仅是把会计当作“敲门砖”也就是说,不
只分享有价值的会计实操经验,用有限的时间去学习更多的知识!
仅仅是获得了资格或者能力就结束了,社会是不断向前进步的,具体到 我们的工作中也是会不断发展的,我们学到的东西不可能会一直有用, 对于已经舍弃的东西需要我们学习新的知识来替换它,这就是专业能力 的保持。因此,那些只把会计当门砖的人,到最后是很难在岗位上立足 的。话又说回来,会计实操经验也不是一天两天可以学到的,坚持一天 学一点,然后在学习的过程中找到自己的缺陷,你可以针对自己的习惯 来制定自己的学习方案,只有你自己才能知道自己的不足。最后希望同 学们都能够大量的储备知识和拥有更好更大的发展。
只分财务软件:表结法下资产负债表未分配利润项目公式设置【会计实 务操作教程】 在金蝶报表系统中,资产负债表的“未分配利润”项目由于会计期末结转 本年利润采用 的方法不同, 需要设置不同的公式取数。 功能说明 此种情况需要使用表间取数功能,从利润表取本年利润数 据。 请按下列步骤操作: 1、打开利润表,查找净利润本年累计数所处单元格,并记住此单元 格,例如:C16; 2、打开资产负债表; 3、单击选中【未分配利润】项目对应的【期末余额】单元格,单击工 具栏中的【向导】按钮; 4、单击【清除公式】; 5、单击【账上取数】页签,选择未分配利润科目,【取数类型】单击
金蝶软件报表公式定义

资产负债表:货币资金年初数=ACCT(”1001:1012”,"",”NC”,"”,0,1,1)货币资金期末数=ACCT("1001:1012”,"",”Y","”,0,0,0)交易性金融资产年初数=ACCT(”1101”,"","NC","”,0,1,1)交易性金融资产期末数=ACCT("1101",””,”Y","”,0,0,0)应收账款年初数=ACCT(”1122”,”","JC",”",0,1,1)-ACCT(”1231”,”","NC",”",0,1,1)+ACCT(”2203”,”",”JC”,"”,0,1,1)应收账款期末数=ACCT("1122",”","JY","”,0,0,0)—ACCT(”1231","","Y",””,0,0,0)+ACCT (”2203",”","JY","”,0,0,0)预付款项年初数=ACCT("1123","”,"JC","”,0,1,1)+ACCT("2202",”",”JC",”",0,1,1)预付款项期末数=ACCT(”1123",””,”JY","”,0,0,0)+ACCT(”2202","",”JY","",0,0,0)持有至到期投资年初数=ACCT(”1501","”,"NC","",0,1,1)-ACCT(”1502”,"",”NC”,"",0,1,1)持有至到期投资期末数=ACCT("1501",””,”Y",””,0,0,0)—ACCT("1502","","Y","”,0,0,0)长期应收款年初数=ACCT("1531","”,”NC",”",0,1,1)—ACCT(”1532","”,”NC”,”",0,1,1)长期应收款期末数=ACCT(”1531",””,”Y”,”",0,0,0)-ACCT("1532”,"”,”Y",”",0,0,0)长期股权投资年初数=ACCT(”1511”,”","NC”,"”,0,1,1)-ACCT("1512”,”",”NC","”,0,1,1)长期股权投资期末数==ACCT(”1511",””,”Y","",0,0,0)—ACCT(”1512”,"",”Y”,”",0,0,0)固定资产年初据=ACCT("1601”,"”,”NC",””,0,1,1)—ACCT("1602","”,"NC",””,0,1,1)-ACCT(”1603”,"",”NC”,”",0,1,1)固定资产期末据=ACCT(”1601",”",”Y","",0,0,0)—ACCT("1602”,"”,"Y","",0,0,0)—ACCT("1603”,”",”Y”,"”,0,0,0)无形资产年初数=ACCT("1701","",”NC”,”",0,1,1)-ACCT(”1702",”","NC",”",0,1,1)-ACCT(”1703”,"”,"NC”,"”,0,1,1)无形资产期末数=ACCT(”1701","",”Y",””,0,0,0)—ACCT("1702","","Y”,"",0,0,0)—ACCT(”1703”,””,”Y”,"”,0,0,0)应付账款年初数=ACCT("2202","”,”DC”,"",0,1,1)+ACCT(”1123",”",”DC”,”",0,1,1)应付账款期末数=ACCT(”2202","”,”DY”,"”,0,0,0)+ACCT(”1123",”",”DY","",0,0,0)预收款项年初=ACCT("2203”,””,”DC”,"”,0,1,1)+ACCT(”1122","”,"DC”,"",0,1,1)预收款项期末=ACCT("2203”,"","DY",”",0,0,0)+ACCT("1122”,"","DY",””,0,0,0)长期应付款年初数=ACCT(”2701”,"",”NC”,"”,0,1,1)-ACCT(”2702”,"","NC”,”",0,1,1)长期应付款期末数=ACCT(”2701”,"”,”Y”,"",0,0,0)-ACCT(”2702”,"”,”Y”,””,0,0,0)所有者权益年初数=SUM(I30:I31)-I32+I33+I34所有者权益期末数=SUM(H30:H31)—H32+H33+H34未分配利润=ACCT("4104”,"","NC”,"”,0,1,1)+ACCT("4103”,"","NC”,"”,0,1,1)未分配利润期末数=ACCT("4104”,"”,”y",””,0,0,0)+ACCT("4103",””,”y”,”",0,0,0)+ACCT("6001",”",”y","",0,0,0)+ACCT(”6051”,"”,”y","”,0,0,0)—ACCT(”6401","”,"y”,””,0,0,0)-ACCT(”6402”,”",”y”,"",0,0,0)—ACCT(”6403","”,"y”,"",0,0,0)—ACCT("6601",”","y”,”",0,0,0)—ACCT("6602",”",”y","",0,0,0)—ACCT(”6603",”","y”,””,0,0,0)-ACCT("6701”,"","y”,””,0,0,0)+ACCT(”6101”,"",”y","",0,0,0)+ACCT("6111","",”y",””,0,0,0)+ACCT("6301","","y”,"",0,0,0)-ACCT("6711”,"",”y",”",0,0,0)—ACCT("6801",”","y”,"",0,0,0)存货年初数=ACCT(”1401:1406”,”","NC","",0,1,1)—ACCT(”1471","”,"NC",””,0,1,1)+ACCT ("5001",””,"NC",””,0,1,1)+ACCT(”1408",”",”NC”,"",0,1,1)+ACCT("1411”,"”,”NC”,”",0,1,1)—ACCT(”1407”,”",”NC”,”",0,1,1)存货期末数==ACCT(”1401:1406",”",”Y",”",0,0,0)—ACCT(”1471","",”Y","",0,0,0)+ACCT (”5001",””,"Y","”,0,0,0)+ACCT(”1408",”",”Y",””,0,0,0)+ACCT("1411","",”Y","”,0,0,0)-ACCT(”1407”,"”,"Y","",0,0,0)利润表营业收入上期数==ACCT(”6001”,”",”SL”,”",-1.0,0,0)+ACCT(”6051”,"",”SL”,"",-1。
金蝶资产负债表利润表取数详细说明

(一)科目取数公式=<科目代码1:科目代码2>[$币别][.SS][@n]或=<科目代码1:科目代码2>[$币别][.SS][@(y,p)]参数说明:科目代码1:科目代码2:会计科目代码范围。
“:科目代码2”可以省略。
币别:币别代码,如RMB。
省略为综合本位币。
SS:取数标志,省略为本期期末余额。
C 期初余额JC 借方期初余额DC 贷方期初余额AC 期初绝对余额Y 期末余额JY 借方期末余额DY 贷方期末余额AY 期末绝对余额JF 借方发生额DF 贷方发生额JL 借方本年累计发生额DL 贷方本年累计发生额SY 损益表本期实际发生额SL 损益表本年实际发生额B 取科目预算数据TC 折合本位币期初余额TJC 折合本位币借方期初余额TDC 折合本位币贷方期初余额TAC 折合本位币期初绝对余额TY 折合本位币期末余额TJY 折合本位币借方期末余额TDY 折合本位币贷方期末余额TAY 折合本位币期初绝对余额TJF 折合本位币借方发生额TDF 折合本位币贷方发生额TJL 折合本位币借方本年累计发生额TDL 折合本位币贷方本年累计发生额TSY 折合本位币损益表本期实际发生额TSL 折合本位币损益表本年实际发生额n:会计期间。
(若0:本期,-1:上一期,-2:上两期,...),省略为本期。
y:会计年份。
(若0:本年,-1:前一年,-2:前两年,...)p:指定年份的会计期间。
(二)核算项目取数核算项目取数,与科目取数公式兼容。
公式描述如下:=<科目代码1:科目代码2|项目类别|项目代码1:项目代码2>$币别.ss@n或=<科目代码1:科目代码2|项目类别|项目代码1:项目代码2>$币别.ss@(y,p)取数公式中除“<>”内有所区别,其余与科目取数中的描述完全相同。
下面只针对“<>”中的内容进行补充说明:“<>”中内容用于选择科目和核算项目,公式中的科目代码,项目类别和项目代码,在字符“|”和“:”的分隔下可以进行20种组合,得到不同范围的科目和核算项目。
K3报表编制之利润表篇——摘自金蝶公司

K/3报表编制之利润表篇本文概述●本文档以K/3V11.0.1为编写基础,适用于K/3V10.2之后的版本。
●本文主要介绍了三大财务报表之一的利润表的新建编制流程,旨在帮助用户完成企业利润表表的编制工作,并且取到账套中正确的数据。
●关键字:新建利润表编制板本信息●2009年8月4日 V1.0 编写人:王玉板权信息●本文件使用须知著作权人保留本文件的内容的解释权,并且仅将本文件内容提供给阁下个人使用。
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如果您不接受或违反上述约定,您使用本文件的授权将自动终止,同时您应立即销毁任何已下载或打印好的本文件内容。
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著作权声明著作权所有 2009 金蝶软件(中国)有限公司所有权利均予保留目录1利润表与系统报表简介............................................................................ 错误!未定义书签。
2初次新建利润表的编制流程 ................................................................... 错误!未定义书签。
2.1 选择模板,另存报表....................................................................... 错误!未定义书签。
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项目本期金额(公式)
一、营业收入ACCT("6001","SY","",0,0,0,"")+A CCT("6051","SY","",0,0,0,"")
减:营业成本ACCT("6401","SY","",0,0,0,"")+A CCT("6402","SY","",0,0,0,"")
营业税金及附加ACCT("6403","SY","",0,0,0,"")
销售费用ACCT("6601","SY","",0,0,0,"") 管理费用ACCT("6602","SY","",0,0,0,"") 财务费用ACCT("6603","SY","",0,0,0,"") 资产减值损失ACCT("6701","SY","",0,0,0,"")
加:公允价值变动收益(损失以“-”号填列)ACCT("6101","SY","",0,0,0,"")
投资收益(损失以“-”号填列)ACCT("6111","SY","",0,0,0,"") 其中:对联营企业和合营企业的投资收
益二、营业利润(亏损以“-”号填列)B2-SUM(B3:B8)+B9+B10
加:营业外收入ACCT("6301","SY","",0,0,0,"") 减:营业外支出ACCT("6711","SY","",0,0,0,"") 其中:非流动资产处置损失
三、利润总额(亏损总额以“-”号填列)B12+B13-B14
减:所得税费用ACCT("6801","SY","",0,0,0,"")
四、净利润(净亏损以“-”号填列)B16-B17
五、每股收益:
(一)基本每股收益
(二)稀释每股收益
利润表。