Account 帐户
Accounting system 会计系统
American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
Audit 审计
Balance sheet 资产负债表
Bookkeepking 簿记
Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 管理会计证书
Certificate Public Accountant注册会计师
Cost accounting 成本会计
External users 外部使用者
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会
Financial forecast 财务预测
Generally accepted accounting principles 公认会计原则
General-purpose information 通用目的信息
Government Accounting Office 政府会计办公室
Income statement 损益表
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会
Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal users 内部使用者
Management accounting 管理会计
Return of investment 投资回报
Return on investment 投资报酬
Securities and Exchange Commission 证券交易委员会
Statement of cash flow 现金流量表
Statement of financial position 财务状况表
Tax accounting 税务会计
Accounting equation 会计等式
Articulation 勾稽关系
Assets 资产
Business entity 企业个体
Capital stock 股本
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩
Disclosure 批露
Expenses 费用
Financial statement 财务报表
Financial activities 筹资活动
Going-concern assumption 持续经营假设
Inflation 通货膨涨
Investing activities 投资活动
Liabilities 负债
Negative cash flow 负现金流量
Operating activities 经营活动
Owner's equity 所有者权益
Partnership 合伙企业
Positive cash flow 正现金流量
Retained earning 留存利润
Revenue 收入
Sole proprietorship 独资企业
Solvency 清偿能力
Stable-dollar assumption 稳定货币假设
Stockholders 股东
Stockholders' equity 股东权益
Window dressing 门面粉饰
损益表:
项 目 ITEMS
产品销售收入 Sales
其中：出口产品销售收入 Including：Export sales
减：销售折扣与折让 Less：Sales discounts and allowances
产品销售净额 Net sales
减：产品销售税金 Less：Sales tax
产品销售成本 Cost of sales
其中：出口产品销售成本 Including：Cost of export sales
产品销售毛利 Gross profit
减：销售费用 Less：Selling expense
管理费用 General and administrative expense
财务费用 Financial expense
其中：利息支出(减利息收入) Including：Interest expense ( less interest income )
汇兑损失(减汇兑收益) Exchange loss ( less exchange gain )
产品销售利润 Income from main operation
加：其他业务利润 Add：Income from other operations
营业利润 Operating income
加：投资收益 Add：Investment income
营业外收入 Non-operating income
减：营业外支出 Less：Non-operating expense
加：以前年度损益调整 Add：Adjustment to prior year's income and expense
利润总额 Income before tax
减：所得税 Less：Income tax
净利润 NET INCOME
资产负债表：
项 目
资 产 ASSETS
流动资产： CURRENT ASSETS：
现 金 Cash on hand
银行存款 Cash in bank
有价证券 Marketable securities
应收票据 Notes receivable
应收账款 Accounts receivable
减：坏账准备 Less：Provision for bad debts
预付帐款 Advances to suppliers
其他应收款 Other receivables
待摊费用 Deferred and prepaid expenses
存 货 Inventories
减：存货变现损失准备 Less：Provision for loss on realization of inventories
一年内到期的长期投资 Long-term investments maturing within one year
其他流动资产 Other current assets
流动资产合计 Total current assets
长期投资： LONG TERM INVESTMENTS
长期投资 Long-term investments
一年以上的应收款项 Receivables collectable after one year
固定资产： FIXED ASSETS：
固定资产原价 Fixed assets-cost
减：累计折旧 Less：Accumulated depreciation
固定资产净值 Fixed assets-net value
固定资产清理 Disposal of fixed assets
在建工程： CONSTRUCTION IN PROGRESS
在建工程 Construction in progress
无形资产： INTANGIBLE ASSETS：
场地使用权 Land occupancy right
工业产权及专有技术 Industary property rights and proprietary technology
其它无形资产 Other intangible assets
无形资产合计 Total intangibles assets：
其它资产： OTHER ASSETS：
开 办 费 Organization expenses
筹建期间汇兑损失 Exchange loss during start-up period
递延投资损失 Deferred loss on investm
递延税款借项 Deferred taxes debi
其它递延支出 Other deferred expense
待转销汇兑损失 Unamortized cxehangs loss
负债及所有者权益 LIABILITIES AND OWNER'S EQUITY
流动负债： CURRENT LIABILITIES：
短期借款 Short-term loans
应付票据 Notes payable
应付账款 Accounts payable
应付工资 Accrued payroll
应交税金 Taxes payable
应付股利 Dividends payable
预收货款 Advances from customers
其它应付款 Other payables
预提费用 Accrued expense
职工奖励及福利基金 Staff and worker's bonus and welfare fund
一年内到期的长期负债 Long-term liabilities due within one year
其他流动负债 Other current liabilities
流动负债合计 Total current liabilities
长期负债： LONG-TERM LIABILITIES：
长期借款 Long-term loans
应付公司债 Dividends payable
应付公司债溢价（折价） Premium(discount)on debentures payable
一年以上的应付款项 Payables due after one year
长期负债合计 Total long-term liabilities
其他负债： OTHER LIABILITIES
筹建期间汇兑收益 Exchange gain during start-up period
递延投资收益 Deferred gain on investments
递延税款贷项 Deferred tax credits
其他递延贷项 Other deferred credits
待转销汇兑收益 Unamortized exchange gain
其他负债合计 Total other liabilities
负债合计 Total liabilities
所有者权益： OWNER'S EQUITY
资本总额 Registered capital (货币名称及金额currency and amount___)
实收资本 Paid-in capital (非人民币资本期末金额amount of non-RMB currency at end of period___)
其中：
中方投资 Chinese investments(非人民币资本期末金额amount of non-RMB currency at end of period___)
外方投资 Foreign investments(非人民币资本期末金额amount of non-RMB currency at end of period___)
减：已归还投资 Less：Investments returned
资本公积 Capital surplus
储备基金 Reserve fund
企业发展基金 Enterprise expansion fund
利润归还投资 Profit capitalised on return of investments
本年利润 Current year net income
未分配利润 Undistributed profit
所有者权益总计 Total owner's equity
负债及所有者权益总计 TOTAL LIABILITIES AND OWNER'S EQUITY
transfer of shares 股票过户
Substantial Shareholder 大股东
Securities Lending Agreement 债券借贷协议
DBS Bank Ltd 新加坡发展银
placement 配售/配股
placees 承配人
interest 股权
Notice of a Director’s (including a Director who is a Substantial Shareholder) Interest and Change in Interest - Mr Wang Yan Gang’s change in interest relating to the transfer of shares to placees pursuant to a securities lending arrangement under the Securities Lending Agreement entered into by his spouse, Mdm Li Chunhua and DBS Bank Ltd on 24 September 2009 in connection with the placement of 120,000,000 shares by the Company
董事(含大股东)股权及其变更通知 ：2008年9月24日，王彦刚夫人李春花及星展银行根据债券借贷协议规定将本司120,000,000股过户到承配人，王彦刚先生之股权变更结果即时生效。
流动资产 current assets: 流动负债 current liability:
货币资金 cash and cash equivalents 1 0.00 US$0.00 7,972,297.42 US$1,021,251.30
短期借款 short-term borrowing 0.00 US$0.00 - US$0.00
交易性金融资产 trading financial assets 0.00 US$0.00 - 交易性金额负债 trading money
liabilities 0.00 -
应收票据 note receivable 0.00 US$0.00 - 应付票据 notes payable -
应收账款 account receivable 5,804,923.88 US$743,610.75 应付帐款 account
payable 9 0.00 US$0.00 16,046,897.08 US$2,055,607.52
减：坏帐准备 minus: Bad debt reserve 0.00 US$0.00 - 预收帐款 deposit received
0.00 US$0.00 6,249,721.00 US$800,589.26
预付账款 advance money 2,665.00 US$341.39 应付职工薪酬 accrued wages 0.00
US$0.00 369,507.86 US$47,333.96
应收股利 dividend receivable 0.00 US$0.00 - 应交税金 tax payable 10 0.00
US$0.00 790,524.74 US$101,266.22
应收利息 Interest receivable 0.00 US$0.00 - 应付利息 interest payable -
其他应收款 other account receivable 3 0.00 US$0.00 4,131,255.63 US$529,213.85
应付股利 dividends payable 0.00 -
存货 inventory 5 0.00 US$0.00 4,408,836.73 US$564,771.99 其他应付款 other account
payable 6,546,402.60 US$838,594.17
待摊费用 apportioned fee 0.00 US$0.00 - 预提费用 drawing expense in advance
-
一年内到期的非流动资产 noncurrent assets within one year 0.00 US$0.00 - 预计负债
expected liabilities 0.00 -
其他流动资产 other current assets 0.00 US$0.00 - 一年内到期的非流动负债 noncurrent
liabilities within one year 11 0.00 US$0.00 - US$0.00
- 其他流动负债 other current liabilities 0.00 -
流动资产合计 total current assets 0.00 US$0.00 22,319,978.66 US$2,859,189.27
流动负债合计 total current liabilities 0.00 30,003,053.28 US$3,843,391.13
非流动资产： noncurrent assets: 6 0.00 US$0.00 US$0.00 非流动负债： noncurrent
liabilities 12 0.00 US$0.00 US$0.00
可供出售的金融资产 available-for-sale financial assets 0.00 US$0.00 - 长期借款
long-term borrowing 0.00 7,000,000.00 US$896,700.00
持有至到期投资 hold-to-maturity investments> 0.00 US$0.00 - 应付债券 bond payable
0.00 -
长期股权投资 long-term equity investments 0.00 US$0.00 - 长期应付款 long-term
account payable 0.00 -
长期应收款 long-term account receivable - 专项应付款 special account payable
0.00 -
固定资产原值 fixed assets-cost 7 0.00 US$0.00 21,400,345.05 US$2,741,384.20
递延所得税负债 deferred tax liabilities 0.00 -
减： 累计折旧 minus: accumulated depreciation 581,015.80 US$74,428.12
其他非流动负债 other noncurrent liabilities 0.00 US$0.00 - US$0.00
固定资产净值 net fixed assets 20,819,329.25 US$2,666,956.08 非流动负债合计 total
noncurrent liability 0.00 US$0.00 7,000,000.00 US$896,700.00
在建工程 construction-in-process 0.00 US$0.00 - US$0.00 负债合计 total
liabilities 37,003,053.28 US$4,740,091.13
工程物资 project goods and material 0.00 US$0.00 - 0.00
固定资产清理 liquidation of fixed assets 0.00 US$0.00 - 所有者权益： owner's
equity: 13 0.00 US$0.00 US$0.00
无形资产 intangible assets - 实收资本（或股本） paid-in capital 0.00
6,500,000.00 US$832,650.00
开发支出 development expenditure 0.00 US$0.00 - US$0.00 资本公积 capital reserve
-
商誉 goodwill - 盈余公积 surplus reserves 0.00 US$0.00 US$0.00
长期待摊费用 Long-term apportioned fee 0.00 US$0.00 - 未分配利润 undistributed
profit -363,745.37 - 46,595.78
递延所得税资产 deferred tax assets - - - 121 0.00 US$0.00 - US$0.00
非流动资产合计 total noncurrent assets 0.00 US$0.00 20,819,329.25
US$2,666,956.08 所有者权益合计 total owner's equity 135 0.00 US$0.00 6,136,254.63
US$786,054.22
资产总计 total assets 0.00 US$0.00 43,139,307.91 US$5,526,145.34 负债和股东权益合计
total liability and owner's equity 0.00 US$0.00 43,139,307.91
US$5,526,145.34
1 资产 assets
11~12 流动资产 current assets
111 现金及约当现金 cash and cash equivalents
1111 库存现金 cash on hand
1112 零用金/周转金 petty cash/revolving funds
1113 银行存款 cash in banks
1116 在途现金 cash in transit
1117 约当现金 cash equivalents
1118 其它现金及 约当现金 other cash and cash equivalents
112 短期投资 shortterm investment
1121 短期投资 股票 shortterm investments stock
1122 短期投资 短期票券 shortterm investments shortterm notes and bills
1123 短期投资 政府债券 shortterm investments government bonds
1124 短期投资 受益凭证 shortterm investments beneficiary certificates
1125 短期投资 公司债 shortterm investments corporate bonds
1128 短期投资 其它 shortterm investments other
1129 备抵短期投资跌价损失 allowance for reduction of shortterm investment to market
113 应收票据 notes receivable
1131 应收票据 notes receivable
1132 应收票据贴现 discounted notes receivable
1137 应收票据 关系人 notes receivable related parties
1138 其它应收票据 other notes receivable
1139 备抵呆帐 －应收票据 allowance for uncollec tible accounts notes receivable
114 应收帐款 accounts receivable
1141 应收帐款 accounts receivable
1142 应收分期帐款 installment accounts receivable
1147 应收帐款 关系人 accounts receivable related parties
1149 备抵呆帐 －应收帐款 allowance for uncollec tible accounts accounts receivable
118 其它应收款 other receivables
1181 应收出售远汇款 forward exchange contract receivable
1182 应收远汇款 外币 forward exchange contract receivable foreign currencies
1183 买卖远汇折价 discount on forward exchange contract
1184 应收收益 earned revenue receivable
1185 应收退税款 income tax refund receivable
1187 其它应收款 关系人 other receivables related parties
1188 其它应收款 其它 other receivables other
1189 备抵呆帐 其它应收款 allowance for uncollec tible accounts other receivables
121~122 存货 inventories
1211 商品存货 merchandise inventory
1212 寄销商品 consigned goods
1213 在途商品 goods in transit
1219 备抵存货跌价损失 allowance for reduction of inventory to market
1221 制成品 finished goods
1222 寄销制成品 consigned finished goods
1223 副产品 byproducts
1224 在制品 work in process
1225 委外加工 work in process outsourced
1226 原料 raw materials
1227 物料 supplies
1228 在途原物料 materials and supplies in transit
1229 备抵存货跌价损失 allowance for reduction of inventory to market
125 预付费用 prepaid expenses
1251 预付薪资 prepaid payroll
1252 预付租金 prepaid rents
1253 预付保险费 prepaid insurance
1254 用品盘存 office supplies
1255 预付所得税 prepaid income tax
1258 其它预付费用 other prepaid expenses
126 预付款项 prepayments
1261 预付货款 prepayment for purchases
1268 其它预付款项 other prepayments
128~129 其它流动资产 other current assets
1281 进项税额 VAT paid (or input tax)
1282 留抵税额 excess VAT paid (or overpaid VAT)
1283 暂付款 temporary payments
1284 代付款 payment on behalf of others
1285 员工借支 advances to employees
1286 存出保证金 refundable deposits
1287 受限制存款 certificate of depositrestricted
1291 递延所得税资产 deferred income tax assets
1292 递延兑换损失 deferred foreign exchange losses
1293 业主(股东)往来 owners(stockholders) current account
1294 同业往来 current account with others
1298 其它流动资产其它 other current assets other
13 基金及长期投资 funds and longterm investments
131 基金 funds
1311 偿债基金 redemption fund (or sinking fund)
1312 改良及扩充基金 fund for improvement and expansion
1313 意外损失准备基金 contingency fund
1314 退休基金 pension fund
1318 其它基金 other funds
132 长期投资 longterm investments
1321 长期股权投资 longterm equity investments
1322 长期债券投资 longterm bond investments
1323 长期不动产投资 longterm real estate investments
1324 人寿保险现金解约价值 cash surrender value of life insurance
1328 其它长期投资 other longterm investments
1329 备抵长期投资跌价损失 allowance for excess of cost over market value of longterm
investments
14~15 固定资产 property , plant, and equipment
141 土地 land
1411 土地 land
1418 土地重估增值 land revaluation increments
142 土地改良物 land improvements
1421 土地改良物 land improvements
1428 土地改良物 重估增值 land improvements revaluation increments
1429 累积折旧 土地改良物 accumulated depreciation land improvements
143 房屋及建物 buildings
1431 房屋及建物 buildings
1438 房屋及建物 重估增值 buildings revaluation increments
1439 累积折旧 房屋及建物 accumulated depreciation buildings
144~146 机(器)具及设备 machinery and equipment
1441 机(器)具 machinery
1448 机(器)具 重估增值 machinery revaluation increments
1449 累积折旧 机(器)具 accumulated depreciation machinery
151 租赁资产 leased assets
1511 租赁资产 leased assets
1519 累积折旧 租赁资产 accumulated depreciation leased assets
152 租赁权益改良 leasehold improvements
1521 租赁权益改良 leasehold improvements
1529 累积折旧 租赁权益改良 accumulated depreciation leasehold improvements
156 未完工程及预付购置设备款 construction in progress and prepayments for equipment
1561 未完工程 construction in progress
1562 预付购置设备款 prepayment for equipment
158 杂项固定资产 miscellaneous property, plant, and equipment
1581 杂项固定资产 miscellaneous property, plant, and equipment
1588 杂项固定资产重估增值 miscellaneous property, plant, and equipment revaluation
increments
1589 累积折旧 杂项固定资产 accumulated depreciation miscellaneous property, plant,
and equipment
16 递耗资产 depletable assets
161 递耗资产 depletable assets
1611 天然资源 natural resources
1618 天然资源 重估增值 natural resources revaluation increments
1619 累积折耗 天然资源 accumulated depletion natural resources
17 无形资产 intangible assets
171 商标权 trademarks
1711 商标权 trademarks
172 专利权 patents
1721 专利权 patents
173 特许权 franchise
1731 特许权 franchise
174 著作权 copyright
1741 著作权 copyright
175 计算机软件 computer software
1751 计算机软件 computer software cost
176 商誉 goodwill
1761 商誉 goodwill
177 开办费 organization costs
1771 开办费 organization costs
178 其它无形资产 other intangibles
1781 递延退休金成本 deferred pension costs
1782 租赁权益改良 leasehold improvements
1788 其它无形资产其它 other intangible assets other
18 其它资产 other assets
181 递延资产 deferred assets
1811 债券发行成本 deferred bond issuance costs
1812 长期预付租金 longterm prepaid rent
1813 长期预付保险费 longterm prepaid insurance
1814 递延所得税资产 deferred income tax assets
1815 预付退休金 prepaid pension cost
1818 其它递延资产 other deferred assets
182 闲置资产 idle assets
1821 闲置资产 idle assets
184 长期应收票据及款项与催收帐款 longterm notes , accounts and overdue receivables
1841 长期应收票据 longterm notes receivable
1842 长期应收帐款 longterm accounts receivable
1843 催收帐款 overdue receivables
1847 长期应收票据及款项与催收帐款关系人 longterm notes, accounts and overdue receivables
related parties
1848 其它长期应收款项 other longterm receivables
1849 备抵呆帐长期应收票据及款项与催收帐款 allowance for uncollectible accounts longterm
notes, accounts and overdue receivables
185 出租资产 assets leased to others
1851 出租资产 assets leased to others
1858 出租资产 重估增值 assets leased to others incremental value from revaluation
1859 累积折旧 出租资产 accumulated depreciation assets leased to others
186 存出保证金 refundable deposit
1861 存出保证金 refundable deposits
188 杂项资产 miscellaneous assets
1881 受限制存款 certificate of deposit restricted
1888 杂项资产 其它 miscellaneous assets other
1. Prime operating revenue
include: sales revenue of export commodity
sales revenue of import commodity
Minus:
discount and rebate
一、主营业务收入
1. Prime operation revenue
1
2,804,575.50
US$351,693.77
减：主营业务成本
Minus: (1) prime operation cost
4
1,956,304.69
US$245,320.61
主营业务税金及附加
(2) tax and associtate charge
5
5,281.42
US$662.29
(3) operating expense
US$0.00
二、主营业务利润
2. Prime operation profit
10
￥842,989.39
US$105,710.87
加：其他业务利润
Plus: other operation profit
11
￥0.00
US$0.00
减：营业费用
Minus: (1) operation expense
14
648,144.48
US$81,277.32
管理费用
(2) management charges
15
360,249.72
US$45,175.31
财务费用
(3) financial charges
16
19,785.80
US$2,481.14
(4) others
US$0.00
三、营业利润
3. Operating profit
18
(￥185,190.61)
(US$23,222.90)
加：投资收益
Plus:
investment income
19
加: 其他业务利润
other operating revenue
20
-
US$0.00
营业外收入
non-operating income
23
6,576.10
US$824.64
减：营业外支出
Minus: non-operating expenditure
25
184,575.45
US$23,145.76
(2) gain and loss adjustment in the prior year
US$0.00
四、利润总额
4. Total profit
27
(￥363,189.96)
(US$45,544.02)
减：所得税
Minus: income tax
28
555.41
US$69.65
current loss of minority shareholder
英文帐术语词
资产负债表balance sheet
利润表 income statement; profit statement
损益表 account of business; income account; income sheet; income statement
所得税 income tax
现金流量表 cash flow statements
资产 asset/assets /capital /substance
负债 Queer Street /get into debt /in hock
所有者权益 owner's equity
期末余额 ending balance
银行余额 a bank balance
期初余额 beginning balances; initial balance
牌价 initial price
股票持有人; 股东 shareholder
股东 stockholder
流动资产 current assets/ floating assets
流动负债 current liabilities
货币资金 Monetary fund
交易性金融资产 Transaction finance property
应收票据 notes receivable / bills receivable
应收帐款 receivables
预付帐款 advance payment
应收利息 interest in black; interest receivable
应收股利 dividends receivable
其他应收款 accounts receivable-other; receivable other; sundry accounts receivable
存货 merchandise/stock in trade /stock-in-trade
一年内到期的非流动资产 In a year expired non-current assets
其他流动资产 Other current assets
流动资产合计 Current assets sum total
非流动资产 non-current assets; non-liquid asset
可供出售金融资产 May supply the sell finance property
持有至到期投资 Has to the due investment
长期应收款 Should receive money for a long time
长期股权投资 Long-term stockholder's rights investment
投资性房地产 Investment real estate
固定资产 capital asserts /equipment/permanent assets
在建工程 construction in process; construction work-in-process、uncompleted
construction
工程物质 Project material
固定资产清理 liquidation of fixed assets；removal of fixed assets；disposal of fixed
assets
生产性生产物质 Production of material production
油气资产 Oil and gas assets
无形资产 immaterial assets; intangible assets; invisible assets;invisible capital
开发支出 Development expenditures
商誉 prestige
长期待摊费用 Long-term prepaid expenses
递延所得税资产 Deferred tax assets
其他非流动资产 Other non-current assets
非流动资产合计 Total non-current assets
资产合计 Total assets
短期借款 money borrowed for short time; overnight money; short loan short-term
borrowing
交易性金融负债 Trading of financial liabilities
应付票据 notes payable
应付帐款 account payable; accounts payable; payable account; payable in account
预收款项 Advance payment
应付职工薪酬 To pay workers
应交税费 Due taxes and fees
应付利息 interest in red; interest payable
应付股利 dividends payable
其他应付款 accounts payable-others
一年内到期的非流动负债 Due within one year of non-current liabilities
其他流动负债 Other current liabilities
流动负债合计 Total current liabilities
非流动负债 Non-current liabilities
长期借款 Long-term borrowings
应付债券 To meet bond
长期应付款 Long-term payables
专项应付款 Should pay special
预计负债 Projected liabilities
递延所得税负债 Deferred income tax liabilities
其他非流动负债 Other non-current liabilities
非流动负债合计 Total non-current liabilities
负债合计 Total liabilities
所有者权益（股东权益）owner's equity
实收资本（股本）paid-up capital
资本公积 capital reserve
库存股 treasury stock
盈余公积 Reserve
未分配利润 undistributed profit
所有者权益（股东权益） owner's equity
负债和所有者权益（股东权益）总计 Total liabilities and owner's equity
本期金额 The current amount of
上期金额 On the amount
营业收入 taking/Operating income
营业成本 operating costs
营业税金及附加 Business tax and surcharges
销售费用 selling expenses
管理费用 overhead expenses/
财务费用 Finance costs/cost of financing; financial expenses
资产减值损失 Asset impairment losses
公允价值变动损益（损失以“-”号填列） Changes in fair value of the profit and loss
营业利润（亏损以“-”号填列） operating profit; profit on operation; trading profit
营业外收入 non-business income; non-operating revenue
营业外支出 non-business expenditure
非流动资产处置损失 Non-current assets disposal losses
利润总额（亏损总额以“-”号填列）total profit
减：所得税费用 Income tax expense
净利润（净亏损以“-”号填列） retained profits
每股收益 earnings per share; per-share earnings
基本每股收益 Basic earnings per share
稀释每股收益 Diluted earnings per share