合并利润表
- 网络consolidated Income Statement
合并利润表-
合并利润表应当包括参与合并各方自合并当期期初至合并日所发生的收入、费用和利润。
The consolidated profit statement shall include the incomes , expenses and profits of the combining party incurred from the beginning of the current period to the combining date .
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被合并方在合并前实现的净利润，应当在合并利润表中单列项目反映。
The net profits of the combined party which has been realized prior to the combination shall be reflected through an item separately presented in the profit statement .