Income sheet报表项目的部分翻译

Sales
Less:sales returns 銷售退回
sales allowances 銷售折讓
Net sales
Cost of goods sold
Material
DL 人工
Overhand 制費
Warranty 質量保證成本
Gross profit 毛利
Operating expenses 營業費用
Selling 銷售費用
Administrative 管理費用
Research and development 研發費用
Royalty 研發特許費
Other R&D Exp. 其它研發費
Operating (loss) income 主營業務利潤
Non-operating income 業務外收入
Interest income
Foreign currency exchange gain 匯兌收益
Other income
Total non-operating income
Non-operating expenses
Interest expenses
Foreign currency exchange loss
Inventory loss provision 存貨損失
Total non-operating expense
Income (Loss) before income tax
Income tax expense
Net (loss) income