·ITEMS
·Sales
·Including: Export sales
·Less: Sales discounts and allowances
·Net sales
·Less: Sales tax
·Cost of sales
·Cost of sales
·Including: Cost of export sales
·Gross profit
·Less: Selling expense
·General and administrative expense
·Financial expense
·Including: Interest expense (less interest income )
·Exchange loss (less exchange gain )
·Income from main operation
·Add: Income from other operations
·Operating income
·Add: Investment income
·Non-operating income
·Less: Non-operating expense
·Add: Adjustment to prior year\'s income and expense
·Income before tax
·Less: Income tax
·NET INCOME
